SEC. 2. IMPROVING THE EFFECTIVENESS OF TRIBAL CHILD 
SUPPORT ENFORCEMENT AGENCIES. 
(a) IMPROVING
THE COLLECTION
OF PAST-DUE 
CHILD SUPPORT THROUGH STATE AND TRIBAL PARITY 
IN THE ALLOWABLE USE OF TAX INFORMATION.— 
(1) AMENDMENT
TO
THE
SOCIAL
SECURITY 
ACT.—Section 464 of the Social Security Act (42 
U.S.C. 664) is amended by adding at the end the 
following: 
‘‘(d) APPLICABILITY TO INDIAN TRIBES AND TRIBAL 
ORGANIZATIONS
RECEIVING
A
GRANT
UNDER
THIS 
PART.—This section, except for the requirement to dis-
tribute amounts in accordance with section 457, shall 
apply to an Indian tribe or tribal organization receiving 
a grant under section 455(f) in the same manner in which 
this section applies to a State with a plan approved under 
this part.’’. 
(2) AMENDMENTS TO THE INTERNAL REVENUE 
CODE.— 
(A) Section 6103(a)(2) of the Internal 
Revenue Code of 1986 is amended by striking 
‘‘any local child support enforcement agency’’ 
and inserting ‘‘any tribal or local child support 
enforcement agency’’. 
(B) Section 6103(a)(3) of such Code is 
amended by inserting ‘‘, (8)’’ after ‘‘(6)’’. 
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(C) Section 6103(l) of such Code is 
amended— 
(i) in paragraph (6)— 
(I) by striking ‘‘or local’’ in sub-
paragraph (A) and inserting ‘‘tribal, 
or local’’; 
(II) by striking ‘‘AND LOCAL’’ in 
the heading thereof and inserting 
‘‘TRIBAL, AND LOCAL’’; 
(III) by striking ‘‘The following’’ 
in subparagraph (B) and inserting 
‘‘The’’; 
(IV) by striking the colon and all 
that follows in subparagraph (B) and 
inserting a period; and 
(V) by adding at the end the fol-
lowing: 
‘‘(D) STATE, TRIBAL, OR
LOCAL
CHILD 
SUPPORT
ENFORCEMENT
AGENCY.—For pur-
poses of this paragraph, the following shall be 
treated as a State, tribal, or local child support 
enforcement agency: 
‘‘(i) Any agency of a State or political 
subdivision thereof operating pursuant to a 
plan described in section 454 of the Social 
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Security Act which has been approved by 
the Secretary of Health and Human Serv-
ices under part D of title IV of such Act. 
‘‘(ii) Any child support enforcement 
agency of an Indian tribe or tribal organi-
zation receiving a grant under section 
455(f) of the Social Security Act.’’; 
(ii) in paragraph (8)— 
(I) in subparagraph (A), by strik-
ing ‘‘or State or local’’ and inserting 
‘‘State, tribal, or local’’; 
(II) by adding the following at 
the end of subparagraph (B): ‘‘The 
information disclosed to any child 
support enforcement agency under 
subparagraph (A) with respect to any 
individual with respect to whom child 
support obligations are sought to be 
established or enforced may be dis-
closed by such agency to any agent of 
such agency which is under contract 
with such agency for purposes of, and 
to the extent necessary in, estab-
lishing and collecting child support 
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obligations from, and locating, individ-
uals owing such obligations.’’; 
(III) by striking subparagraph 
(C) and inserting the following: 
‘‘(C) STATE, TRIBAL, OR
LOCAL
CHILD 
SUPPORT
ENFORCEMENT
AGENCY.—For pur-
poses of this paragraph, the term ‘State, tribal, 
or local child support enforcement agency’ has 
the same meaning as when used in paragraph 
(6)(D).’’; and 
(IV) by striking ‘‘AND LOCAL’’ in 
the heading thereof and inserting 
‘‘TRIBAL, AND LOCAL’’; and 
(iii) in paragraph (10)(B), by adding 
at the end the following new clause: 
‘‘(iii) The information disclosed to any 
child support enforcement agency under 
subparagraph (A) with respect to any indi-
vidual with respect to whom child support 
obligations are sought to be established or 
enforced may be disclosed by such agency 
to any agent of such agency which is under 
contract with such agency for purposes of, 
and to the extent necessary in, establishing 
and collecting child support obligations 
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from, and locating, individuals owing such 
obligations.’’. 
(D) Section 6103(p) of such Code is 
amended— 
(i) in paragraph (4)— 
(I) 
by 
striking 
‘‘subsection 
(l)(10), (13)(A), (13)(B), (13)(C), 
(13)(D)(i), (16), (18), (19), or (20), 
or any entity’’ in the matter preceding 
subparagraph (A) and inserting ‘‘sub-
section (l)(6), (8), (10), (13)(A), 
(13)(B), (13)(C), (13)(D)(i), (16), 
(18), (19), or (20), or any Indian 
tribe or tribal organization receiving a 
grant under section 455(f) of the So-
cial Security Act, or any entity’’, 
(II) 
by 
striking 
‘‘subsection 
(l)(10), (13)(A), (13)(B), (13)(C), 
(13)(D)(i), (16), (18), (19), or (20) or 
any entity’’ each place it appears in 
subparagraph (F) and inserting ‘‘sub-
section (l)(6), (8), (10), (13)(A), 
(13)(B), (13)(C), (13)(D)(i), (16), 
(18), (19), or (20), or any Indian 
tribe or tribal organization receiving a 
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grant under section 455(f) of the So-
cial Security Act, or any entity’’, and 
(ii) in paragraph (9), by striking ‘‘or 
local’’ and inserting ‘‘tribal, or local’’. 
(E) Subsection (c) of section 6402 of such 
Code is amended by adding at the end the fol-
lowing: ‘‘For purposes of this subsection, any 
reference to a State shall include a reference to 
any Indian tribe or tribal organization receiving 
a grant under section 455(f) of the Social Secu-
rity Act.’’. 
(b) 
REIMBURSEMENT
FOR
REPORTS.—Section 
453(g) of the Social Security Act (42 U.S.C. 653(g)) is 
amended— 
(1) in the subsection heading, by striking 
‘‘STATE’’; and 
(2) by striking ‘‘and State’’ and inserting ‘‘, 
State, and tribal’’. 
(c) TECHNICAL AMENDMENTS.—Paragraphs (7) and 
(33) of section 454 of the Social Security Act (42 U.S.C. 
654) are each amended by striking ‘‘450b’’ and inserting 
‘‘5304’’. 
Æ 
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