106
plan approved under part A of title IV of the
Social Security Act.
(12) REPORT
TO
THE
CONGRESS.—Within 1
year after the completion of all demonstration
projects conducted under this subsection, the Sec-
retary shall submit to the Committee on Ways and
Means of the House of Representatives and the
Committee on Finance of the Senate a report that
contains a consolidated evaluation of the projects.
SEC. 608. CHILDREN’S TRUST FUND.
(a) DESIGNATION OF CONTRIBUTIONS.—
(1) IN GENERAL.—Subchapter A of chapter 61
of the Internal Revenue Code of 1986 (relating to
returns and records) is amended by adding at the
end thereof the following new part:
‘‘PART IX—CONTRIBUTIONS TO CHILDREN’S
TRUST FUND
‘‘Sec. 6097. Amounts for Children’s Trust Fund.
‘‘SEC. 6097. AMOUNTS FOR CHILDREN’S TRUST FUND.
‘‘Each taxpayer may include with such taxpayer’s re-
turn of tax imposed by chapter 1 for any taxable year a
contribution by the taxpayer to the Children’s Trust
Fund.’’.
(2) CLERICAL
AMENDMENT.—The table of
parts for subchapter A of chapter 61 of the Internal
107
Revenue Code of 1986 is amended by adding at the
end thereof the following new item:
‘‘Part IX—Contributions for Children’s Trust Fund.’’.
(3) EFFECTIVE DATE.—The amendments made
by this subsection shall apply to taxable years begin-
ning after December 31, 1994.
(b) 
ESTABLISHMENT
OF
CHILDREN’S
TRUST
FUND.—
(1) IN GENERAL.—Subchapter A of chapter 98
of the Internal Revenue Code of 1986 (relating to
the trust fund code) is amended by adding at the
end thereof the following new section:
‘‘SEC. 9512. CHILDREN’S TRUST FUND.
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund
to be known as the ‘Children’s Trust Fund’, consisting
of such amounts as may be appropriated or credited to
the Trust Fund as provided in this section or section
9602(b).
‘‘(b) TRANSFER TO CHILDREN’S TRUST FUND OF
AMOUNTS DESIGNATED.—There is hereby appropriated to
the Children’s Trust Fund amounts equivalent to the
amounts contributed to such Trust Fund under section
6097.
‘‘(c) EXPENDITURES FROM TRUST FUND.—
108
‘‘(1) IN GENERAL.—Amounts in the Children’s
Trust Fund shall be available for making expendi-
tures for programs regarding child support and the
specific mandates described in part D of title IV of
the Social Security Act, especially such mandates es-
tablished by the amendments made by the Interstate
Child Support Act of 1995.
‘‘(2) ADMINISTRATIVE EXPENSES.—Amounts in
the Children’s Trust Fund shall be available to pay
the administrative expenses of the Department of
the Treasury directly allocable to—
‘‘(A) modifying the individual income tax
return forms to carry out section 6097,
‘‘(B) carrying out this chapter with respect
to such Trust Fund, and
‘‘(C) processing amounts received under
section 6097 and transferring such amounts to
such Trust Fund.’’.
(2) CLERICAL AMENDMENT.—The table of sec-
tions for subchapter A of chapter 98 of the Internal
Revenue Code of 1986 is amended by adding at the
end thereof the following new item:
‘‘Sec. 9512. Children’s Trust Fund.’’.
109
SEC. 609. STUDY OF REASONS FOR NONPAYMENT OF CHILD
SUPPORT; REPORT.
(a) STUDY.—The Comptroller General of the United
States shall—
(1) conduct a study of the causes of delin-
quency in the payment of child support, including
the nonpayment of child support by noncustodial
parents and failure of custodial parents to cooperate
in the collection of child support; and
(2) if a sufficient number of studies of this
matter are available, review the studies.
(b) REPORT TO THE CONGRESS.—Within 1 year after
the date of the enactment of this Act, the Comptroller
General shall submit to the Committee on Ways and
Means of the House of Representatives and the Committee
on Finance of the Senate, and to the Office of Child Sup-
port Enforcement, a report that contains the results of
the study required by subsection (a), and a consolidated
summary of the studies described in subsection (a)(2).
SEC. 610. STUDY OF EFFECTIVENESS OF ADMINISTRATIVE
PROCESSES; REPORT.
(a) STUDY.—The Comptroller General of the United
States shall conduct a study of the effectiveness of the
processing of child support and parentage cases in States
that use administrative processes as compared with States
that use judicial or quasi-judicial processes.
110
(b) REPORT TO THE CONGRESS.—Within 1 year after
the date of the enactment of this Act, the Comptroller
General shall submit to the Committee on Ways and
Means of the House of Representatives and the Committee
on Finance of the Senate a report that contains the results
of the study required by subsection (a).
SEC. 611. PUBLICATION OF BEST CHILD SUPPORT PRAC-
TICES.
(a) SENSE OF THE CONGRESS.—It is the sense of the
Congress that the Office of Child Support Enforcement
should develop a mechanism to publicize the best practices
of States in the area of child support.
(b) COMPENDIUM OF STATE CHILD SUPPORT STAT-
UTES.—The Office of Child Support Enforcement shall
produce and update the compendium entitled ‘‘A Guide
To State Child Support And Paternity Laws’’, published
by the National Conference of State Legislatures.
SEC. 612. ESTABLISHMENT OF PERMANENT CHILD SUP-
PORT ADVISORY COMMITTEE.
(a) IN GENERAL.—The Office of Child Support En-
forcement shall establish an advisory committee on child
support matters composed of Federal and State legisla-
tors, State child support officials, and representatives of
custodial and noncustodial parents.
111
(b) FUNCTIONS.—The advisory committee estab-
lished pursuant to subsection (a) shall—
(1) provide oversight of the implementation of
Federal laws and regulations affecting child support,
and the operation of Federal, State, and local child
support programs; and
(2) provide a forum through which child sup-
port problems experienced by parents, State agen-
cies, the courts, and the private bar may be identi-
fied, and from which recommendations on how to
solve such problems may be reported to the Sec-
retary of Health and Human Services and to the
Congress.
(c) PERMANENCY.—Section 14 of the Federal Advi-
sory Committee Act (5 U.S.C. App.) shall not apply to
the advisory committee established pursuant to subsection
(a) of this section.
TITLE VII—STATE ROLE
SEC. 701. ADVOCATION OF CHILDREN’S ECONOMIC SECU-
RITY.
Section 454 (42 U.S.C. 654), as amended by section
602(b) of this Act, is amended—
(1) by striking ‘‘and’’ at the end of paragraph
(29);