I
103D CONGRESS
1ST SESSION
H. R. 773
To amend the Internal Revenue Code of 1986 and the Social Security Act
to repeal provisions relating to the State enforcement of child support
obligations and to require the Internal Revenue Service to collect child
support through wage withholding.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 3, 1993
Mr. HYDE introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 and the Social
Security Act to repeal provisions relating to the State
enforcement of child support obligations and to require
the Internal Revenue Service to collect child support
through wage withholding.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Uniform Child Support
Enforcement Act of 1993’’.
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SEC. 2. CERTAIN STATUTORILY PRESCRIBED PROCEDURES
REQUIRED AS A CONDITION OF RECEIVING
FEDERAL CHILD SUPPORT FUNDS.
Section 466(a) of the Social Security Act (42 U.S.C.
666(a)) is amended by inserting after paragraph (10) the
following:
‘‘(11)(A) Procedures which require any State
court or administrative agency that issues or modi-
fies (or has issued or modified) a child support order
to transmit a copy of the order to the Internal Reve-
nue Service on the later of—
‘‘(i) the date the order is issued or modi-
fied; or
‘‘(ii) the effective date of this paragraph.
‘‘(B) Procedures which—
‘‘(i) require any individual with the right
to collect child support pursuant to an order is-
sued or modified in the State (whether before
or after the effective date of this paragraph) to
be presumed to have assigned to the Internal
Revenue Service the right to collect such sup-
port, unless the individual affirmatively elects to
retain such right at any time; and
‘‘(ii) allow any individual who has made
the election referred to in clause (i) to rescind
or revive such election at any time.’’.
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SEC. 3. COLLECTION OF CHILD SUPPORT BY INTERNAL
REVENUE SERVICE.
(a) IN GENERAL.—Chapter 77 of the Internal Reve-
nue Code of 1986 (relating to miscellaneous provisions)
is amended by adding at the end thereof the following new
section:
‘‘SEC. 7524. COLLECTION OF CHILD SUPPORT.
‘‘(a) IN GENERAL.—The Secretary shall establish a
program to collect child support pursuant to child support
orders which are assigned to the Internal Revenue Service
under section 466(a)(4) of the Social Security Act (42
U.S.C. 666(a)(4)).
‘‘(b) USE OF WAGE WITHHOLDING, ETC.—Such pro-
gram shall provide for the collection of child support re-
quired to be paid for any period through increases in wage
withholding under chapter 24 and estimated tax payments
under section 6654 during such period. Amounts required
to be paid through such withholding and payments shall
be treated as tax for purposes for this subtitle.
‘‘(c) ANNUAL RECKONING OF OBLIGATION.—
‘‘(1) IN GENERAL.—The entire amount of child
support required to be paid by any individual to the
Internal Revenue Service during any taxable year
shall be paid—
‘‘(A) not later than the last date (deter-
mined without regard to extensions) prescribed
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for filing such individual’s return of tax im-
posed by chapter 1 for such taxable year, and
‘‘(B)(i) if such return is filed not later
than such date, with such return, or
‘‘(ii) in any case not described in subpara-
graph (A), in such manner as the Secretary
may by regulations prescribe.
‘‘(2) CREDIT FOR PERIODIC PAYMENTS.—The
amount required to be paid under paragraph (1)
shall be reduced by the aggregate payments of child
support made under subsection (b) by such individ-
ual through increases in wage withholding and esti-
mated tax payments.
‘‘(d) FAILURE TO PAY AMOUNT OWING.—If an indi-
vidual fails to pay the full amount required to be paid on
or before the last date described in subsection (c)(1), the
Secretary shall assess and collect the unpaid amount in
the same manner, with the same powers, and subject to
the same limitations applicable to a tax imposed by sub-
title C the collection of which would be jeopardized by
delay, except that—
‘‘(1) for such purposes, paragraphs (4), (6),
and (8) of section 6334(a) (relating to property ex-
empt from levy) shall not apply, and
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‘‘(2) there shall be exempt from levy so much
of the salary, wages, or other income of an individ-
ual as is being withheld therefrom in garnishment
pursuant to a judgment entered by a court of com-
petent jurisdiction for the support of his minor chil-
dren.
‘‘(e) COLLECTIONS
DISPERSED
TO
INDIVIDUAL
SPECIFIED IN ORDER.—
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), amounts collected under this section pur-
suant to any child support order shall be paid to the
individual entitled to such amounts under such order
as quickly as possible. Any penalties and interest
collected with respect to such amounts also shall be
paid to such individual.
‘‘(2) FAMILIES
RECEIVING
STATE
ASSIST-
ANCE.—In the case of an individual with respect to
whom an assignment of child support payments to
a State is in effect—
‘‘(A) of the amounts collected which rep-
resent monthly support payments, the first $50
of any payments for a month shall be paid to
such individual, and
‘‘(B) all other amounts shall be paid to
such State pursuant to such assignment.
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The payment of amounts under subparagraph (A)
for any month shall not affect a family’s eligibility
for assistance or the amount of assistance payable to
a family for such month under any State plan ap-
proved under the Social Security Act.
‘‘(f) COORDINATION WITH UNDERPAYMENT PROVI-
SIONS.—If the Secretary is collecting—
‘‘(1) unpaid child support pursuant to an as-
sessment under this section, and
‘‘(2) unpaid tax pursuant to an assessment
under section 6203,
all amounts collected shall be treated as collected pursuant
to the assessment under this section to the extent of the
amount of such unpaid child support.
‘‘(g) LIMITATION ON JUDICIAL REVIEW.—No court
of the United States shall have jurisdiction to hear any
action, whether legal or equitable, brought to restrain or
review any assessment or collection authorized by this sec-
tion, nor shall any such assessment or collection be subject
to review by the Secretary in an administrative proceeding.
This subsection shall not preclude any legal, equitable, or
administrative action against the State by an individual
in any State court or before any State agency to determine
his liability for any amount assessed against him and col-
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lected, or to recover any such amount collected from him,
under this section.
‘‘(h) REGULATIONS.—The Secretary shall prescribe
such regulations as may be appropriate to carry out the
purposes of this section.’’.
(b) REPEAL OF OFFSET OF PAST-DUE SUPPORT
AGAINST OVERPAYMENTS.—
(1) Section 6402 of such Code is amended by
striking subsections (c) and (g) and by redesignating
subsections (d), (e), (f), (h), and (i) as subsections
(c), (d), (e), (f), and (g), respectively.
(2) Subsection (a) of section 6402 of such Code
is amended by striking ‘‘subsections (c) or (d)’’ and
inserting ‘‘subsection (c)’’.
(3) Subsection (c) of section 6402 of such Code
(as redesignated by paragraph (1)) is amended—
(A) by striking ‘‘(other than past-due sup-
port subject to the provisions of subsection
(c))’’ in paragraph (1),
(B) by striking ‘‘after such overpayment is
reduced pursuant to subsection (c) with respect
to past-due support collected pursuant to an as-
signment under section 402(a)(26) of the Social
Security Act and’’ in paragraph (2).
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(4) Subsection (d) of section 6402 of such Code
(as redesignated by paragraph (1)) is amended by
striking ‘‘or (d)’’.
(c) REPEAL OF COLLECTION OF PAST-DUE SUP-
PORT.—Section 6305 of such Code is hereby repealed.
(d) CLERICAL AMENDMENTS.—
(1) The table of sections for subchapter A of
chapter 64 of such Code is amended by striking the
item relating to section 6305.
(2) The table of sections for chapter 77 of such
Code is amended by adding at the end thereof the
following new item:
‘‘Sec. 7524. Collection of child support.’’
SEC. 4. ELIMINATION OF PROVISIONS OF THE SOCIAL SE-
CURITY ACT RELATING TO STATE ENFORCE-
MENT OF CHILD SUPPORT OBLIGATIONS.
(a) AMENDMENT OF THE SOCIAL SECURITY ACT.—
Except as otherwise expressly provided, wherever in this
section an amendment or repeal is expressed in terms of
an amendment to, or repeal of, a section or other provi-
sion, the reference shall be considered to be made to a
section or other provision of the Social Security Act.
(b) AMENDMENTS TO SECTION 303.—Section 303(e)
(42 U.S.C. 503(e)) is hereby repealed.
(c) AMENDMENTS TO SECTION 402.—Section 402(a)
(42 U.S.C. 602(a)) is amended—
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(1) in paragraph (8)(A)(vi), by striking ‘‘(in-
cluding support payments collected and paid to the
family under section 457(b))’’;
(2) in paragraph (11), by striking ‘‘(established
pursuant to part D of this title)’’;
(3) in paragraph (26)(B), by striking ‘‘support’’
and all that follows through ‘‘child,’’ and inserting
‘‘any payments or property due such applicant or a
child with respect to whom such aid is claimed,’’;
(4) in paragraph (28)—
(A) by striking ‘‘pursuant to a plan ap-
proved under part D, and retained by the State
under section 457,’’; and
(B) by striking ‘‘approved under this part’’
each place such term appears; and
(5) in paragraph (44)(B), by striking ‘‘and the
enforcement of child support obligations’’.
(d) 
AMENDMENTS
TO
SECTION
403.—Section
403(b)(2) (42 U.S.C. 603(b)(2)) is amended—
(1) by inserting ‘‘and’’ before ‘‘(B)’’; and
(2) by striking ‘‘, and (C) and all that follows
through ‘‘such section’’.
(e) AMENDMENT TO SECTION 406.—Section 406(h)
(42 U.S.C. 606(h)) is amended by striking ‘‘under part
D’’.
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(f) AMENDMENTS TO SECTION 408.—Section 408
(42 U.S.C. 608) is amended—
(1) in subsection (f)—
(A) in paragraph (2)(C), by striking the
semicolon and inserting a period; and
(B) by striking all that follows paragraph
(2)(C); and
(2) in subsection (m), by striking paragraphs
(4) and (5) and redesignating paragraph (6) as
paragraph (4).
(g) AMENDMENTS TO SECTION 451.—Section 451
(42 U.S.C. 651) is amended—
(1) by striking ‘‘enforcing’’ and all that follows
through ‘‘living,’’;
(2) by striking ‘‘obtaining child and spousal
support’’ and inserting ‘‘establishing child and
spousal support obligations of noncustodial parents’’;
and
(3) by striking ‘‘obtaining support’’ and insert-
ing ‘‘establishing such obligations’’.
(h) AMENDMENTS TO SECTION 452.—Section 452
(42 U.S.C. 652) is amended—
(1) in subsection (a)—
(A) in paragraph (1), by striking ‘‘obtain-
ing child support and support for the spouse (or
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former spouse) with whom the absent parent’s
child is living’’ and inserting ‘‘establishing child
and spousal support obligations of noncustodial
parents’’;
(B) in paragraph (7), by striking ‘‘collect-
ing child and spousal support’’ and inserting
‘‘establishing child and spousal support obliga-
tions’’;
(C) in paragraph (10)—
(i) in subparagraph (A)—
(I) by striking ‘‘and collections’’;
and
(II) by striking ‘‘, the distribu-
tion of collections to families, State
and local governmental units, and the
Federal Government’’;
(ii) in subparagraph (C)—
(I) by striking clauses (i) and (ii)
and redesignating clauses (iii), (iv),
and (v), as clauses (i), (ii), and (iii),
respectively; and
(II) in clause (iii) (as so redesig-
nated), by striking ‘‘, and’’ and all
that follows;
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(iii) in subparagraph (G), by striking
‘‘the use of’’ and all that follows through
‘‘made,’’; and
(iv) by striking the sentence that fol-
lows subparagraph (I); and
(D) by striking paragraphs (6) and (8)
and redesignating paragraphs (7), (9), and (10)
as paragraphs (6), (7), and (8), respectively;
(2) in subsection (d), by striking ‘‘454(16)’’
each place such term appears and inserting
‘‘454(12)’’;
(3) in subsection (f), by striking ‘‘enforcement’’;
(4) 
in 
subsection 
(g)(2)(A), 
by 
striking
‘‘454(6)’’ each place such term appears and insert-
ing ‘‘454(5)’’;
(5) in subsection (h)—
(A) by striking ‘‘and enforcing’’; and
(B) by striking ‘‘and collect’’; and
(6) by striking subsections (b), (c), and (i) and
redesignating subsections (d), (e), (f), (g), and (h)
as subsections (b), (c), (d), (e), and (f), respectively.
(i) AMENDMENTS TO SECTION 454.—Section 454
(42 U.S.C. 654) is amended—
(1) in paragraph (4)(B)—
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(A) by striking ‘‘secure’’ and all that fol-
lows through ‘‘plan)’’ and inserting ‘‘establish
the child and spousal support obligations of the
child’s parent’’; and
(B) by striking ‘‘or enforce’’;
(2) in paragraph (6)—
(A) in subparagraph (A)—
(i) by striking ‘‘collection’’ and insert-
ing ‘‘establishment’’; and
(ii) by striking all that follows
‘‘State,’’; and
(B) by striking subparagraph (C) and re-
designating subparagraphs (D) and (E) as sub-
paragraphs (C) and (D), respectively;
(3) in paragraph (9)—
(A) by inserting ‘‘and’’ at the end of sub-
paragraph (B); and
(B) by striking subparagraph (C) and re-
designating subparagraph (D) as subparagraph
(C);
(4) in paragraph (13), by striking ‘‘obtaining
support orders, and collecting support payments’’
and inserting ‘‘establishing support obligations’’;
(5) in paragraph (16)—
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(A) in subparagraph (A), by striking ‘‘en-
forcement collection’’ and all that follows
through ‘‘(iii)’’ and inserting ‘‘establishment
and paternity determination process under such
plan, including maintaining the data necessary
to meet the Federal reporting requirements on
a timely basis, and (ii)’’;
(B) in subparagraph (C), by inserting
‘‘and’’ at the end;
(C) in subparagraph (E) by striking ‘‘col-
lection and enforcement’’ and inserting ‘‘estab-
lishment of support obligations’’; and
(D) by striking subparagraphs (B) and
(D) and redesignating subparagraphs (C) and
(E) as subparagraphs (B) and (C), respectively;
(6) in paragraph (20)(A), by striking ‘‘to im-
prove child support enforcement effectiveness which
are’’;
(7) by striking paragraphs (5), (10), (11), (12),
(18), (19), (21), (22), (23), and (24), and redesig-
nating paragraphs (6), (7), (8), (9), (13), (14), (15),
(16), (17), and (20) as paragraphs (5) through (14),
respectively; and
(8) by striking the 2nd sentence.
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(j) AMENDMENTS TO SECTION 455.—Section 455
(42 U.S.C. 655) is amended—
(1) in subsection (a)(1)—
(A) in subparagraph (A), by inserting
‘‘and’’ at the end; and
(B) by striking subparagraph (B) and re-
designating subparagraph (C) as subparagraph
(B); and
(2) by striking subsection (e).
(k) AMENDMENTS TO SECTION 456.—
(1) IN GENERAL.—Section 456(a) (42 U.S.C.
656(a)) is amended—
(A) in paragraph (2), by striking ‘‘, and’’
at the end and inserting a period; and
(B) by striking paragraph (3).
(2) SECTION
TRANSFERRED
TO
PART
A
OF
TITLE IV.—Section 456 of the Social Security Act is
hereby redesignated as section 411, transferred to
part A of title IV of such Act, and inserted after
section 410 of such Act.
(l) REPEAL OF SECTIONS 457, 458, 460, AND 464.—
Sections 457, 458, 460, and 464 (42 U.S.C. 657, 658,
660, and 664) are hereby repealed.
(m) AMENDMENTS TO SECTION 466.—Section 466
(42 U.S.C. 666) is amended—
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(1) in subsection (a)—
(A) in the matter preceding paragraph (1),
by 
striking 
‘‘454(20)(A)’’ 
and 
inserting
‘‘454(14)(A)’’;
(B) in paragraph (2)—
(i) in the 1st sentence, by striking
‘‘obtaining and enforcing support orders’’
and inserting ‘‘establishing support obliga-
tions’’; and
(ii) in the 2nd sentence, by striking
‘‘and enforcement’’;
(C) in paragraph (10)—
(i) in each of subparagraphs (A) and
(B), by striking ‘‘being enforced under this
part’’ each place such term appears and
inserting ‘‘in effect in the State’’;
(ii) in subparagraph (A), by striking
‘‘enforcement’’; and
(iii) in subparagraph (C), by striking
‘‘that is being enforced under this part’’;
and
(D) by striking paragraphs (1), (3), (4),
(6), (7), (8), and (9), and the matter following
paragraph (10), and redesignating paragraphs
(2), (5), (10), and (11) (as added by section 2
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of this Act) as paragraphs (1), (2), (3), and
(4), respectively;
(2) in subsection (d)—
(A) by striking ‘‘administrative costs, and
average support collections’’ and inserting ‘‘and
administrative costs’’; and
(B) by striking ‘‘enforcement’’; and
(3) by striking subsections (b), (c), and (e) and
redesignating subsection (d) as subsection (b).
(n) AMENDMENT TO SECTION 468.—Section 468 (42
U.S.C. 668) is amended by striking ‘‘enforcement’’.
(o) AMENDMENTS TO SECTION 469.—Section 469
(42 U.S.C. 669) is amended—
(1) in the section heading, by striking ‘‘EN-
FORCEMENT’’;
(2) in subsection (a)(1), by striking ‘‘enforce-
ment’’; and
(3) in subsection (b)(4), by striking ‘‘enforcing
or’’.
(p) AMENDMENTS
TO
SECTION
1902.—Section
1902(a)(25)(F) (42 U.S.C. 1396a(a)(25)(F)) is amended
by striking ‘‘by the State agency under part D of title
IV of this Act’’ and inserting ‘‘by or on behalf of any agen-
cy or instrumentality of the Federal Government’’.