I
105TH CONGRESS
1ST SESSION
H. R. 2189
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 and other means, and to authorize
the Social Security Administration to distribute child support collections.
IN THE HOUSE OF REPRESENTATIVES
JULY 17, 1997
Mr. HYDE (for himself and Ms. WOOLSEY) 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 and other means, and to au-
thorize the Social Security Administration to distribute
child support collections.
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 1997’’.
SEC. 2. ASSIGNMENT TO INTERNAL REVENUE SERVICE OF
RIGHT TO COLLECT CHILD SUPPORT; AVAIL-
ABILITY OF CHILD SUPPORT INFORMATION
TO THE INTERNAL REVENUE SERVICE.
(a) ASSIGNMENT TO INTERNAL REVENUE SERVICE
OF RIGHT TO COLLECT CHILD SUPPORT.—Section 466(a)
of the Social Security Act (42 U.S.C. 666(a)) is amended
by inserting after paragraph (19) the following:
‘‘(20) Procedures which—
‘‘(A) 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
‘‘(B) allow any individual who has made
the election referred to in subparagraph (A) to
rescind or revive such election at any time.’’.
(b) TRANSMISSION OF CHILD SUPPORT INFORMA-
TION TO THE FEDERAL CASE REGISTRY OF CHILD SUP-
PORT ORDERS.—
(1) IN GENERAL.—Section 466(a) of the Social
Security Act (42 U.S.C. 666(a)), as amended by
subsection (a) of this section, is amended by insert-
ing after paragraph (20) the following:
‘‘(21)(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 an abstract of the order to the Federal
Case Registry of Child Support Orders established
under section 453(h), on the later of—
‘‘(i) the date the order is issued or modi-
fied; or
‘‘(ii) the effective date of this paragraph.
‘‘(B)(i) The abstract of a child support order
shall include a record of—
‘‘(I) the amount of monthly (or other peri-
odic) support owed under the order, and other
amounts (including arrearages, interest or late
payment penalties, and fees) due or overdue
under the order;
‘‘(II) any amount described in subclause
(I) that has been collected by a State;
‘‘(III) the distribution by a State of such
collected amounts;
‘‘(IV) the birth date of any child for whom
the order requires the provision of support; and
‘‘(3) PERIOD
CERTIFICATE
IN
EFFECT.—Any
specification under paragraph (1) shall continue in
effect until another withholding certificate takes ef-
fect which specifies a change in the information
specified under paragraph (1).
‘‘(4) AUTHORITY TO SPECIFY SMALLER CHILD
SUPPORT AMOUNT.—In the case of an employee who
is employed by more than 1 employer for any period,
such employee may specify less than the monthly
amount described in paragraph (1)(A) to each such
employer so long as the total of the amounts speci-
fied to all such employers is not less than such
monthly amount.
‘‘(b) CERTAIN OBLIGATIONS EXEMPT.—This section
shall not apply to a child support obligation for any month
if the individual to whom such obligation is owed has so
notified the Secretary and the individual owing such obli-
gation more than 30 business days before the beginning
of such month.
‘‘(c) EMPLOYER OBLIGATIONS.—
‘‘(1) REQUIREMENT
TO
DEDUCT
AND
WITH-
HOLD.—
‘‘(A) IN GENERAL.—Every employer who
receives a certificate under subsection (a) that
specifies that the employee has a child support
obligation for any month shall deduct and with-
hold from the wages (as defined in section
3401(a)) paid by such employer to such em-
ployee during each month that such certificate
is in effect an additional amount equal to the
amount of such obligation or such other amount
as may be specified by the Secretary under sub-
section (d).
‘‘(B) LIMITATION
ON
AGGREGATE
WITH-
HOLDING.—In no event shall an employer de-
duct and withhold under this section from a
payment of wages an amount in excess of the
amount of such payment which would be per-
mitted to be garnished under section 303(b) of
the Consumer Credit Protection Act.
‘‘(2) NOTICE TO SECRETARY.—
‘‘(A) IN GENERAL.—Every employer who
receives a withholding certificate shall, within
30 business days after such receipt, submit a
copy of such certificate to the Secretary.
‘‘(B) 
EXCEPTION.—Subparagraph 
(A)
shall not apply to any withholding certificate
if—
‘‘(i) a previous withholding certificate
is in effect with the employer, and
‘‘(ii) the information shown on the
new certificate with respect to child sup-
port is the same as the information with
respect to child support shown on the cer-
tificate in effect.
‘‘(3) WHEN WITHHOLDING OBLIGATION TAKES
EFFECT.—Any withholding obligation with respect
to a child support obligation of an employee shall
commence with the first payment of wages after the
certificate is furnished.
‘‘(d) SECRETARY TO VERIFY AMOUNT OF CHILD
SUPPORT OBLIGATION.—
‘‘(1) VERIFICATION
OF
INFORMATION
SPECI-
FIED ON WITHHOLDING CERTIFICATES.—Within 20
business days after receiving a withholding certifi-
cate of any employee, or a notice from any person
claiming that an employee is delinquent in making
any payment pursuant to a child support obligation,
the Secretary shall determine whether the informa-
tion available to the Federal Case Registry of Child
Support Orders established under section 453(h) of
the Social Security Act indicates that such employee
has a child support obligation.
‘‘(2) EMPLOYER
NOTIFIED
IF
INCREASED
WITHHOLDING IS REQUIRED.—If the Secretary de-
termines that an employee’s child support obligation
is greater than the amount (if any) shown on the
withholding certificate in effect with respect to such
employee, the Secretary shall, within 20 business
days after such determination, notify the employer
to whom such certificate was furnished of the cor-
rect amount of such obligation, and such amount
shall apply in lieu of the amount (if any) specified
by the employee with respect to payments of wages
by the employer after the date the employer receives
such notice.
‘‘(3) DETERMINATION OF CORRECT AMOUNT.—
In making the determination under paragraph (2),
the Secretary shall take into account whether the
employee is an employee of more than 1 employer
and shall appropriately adjust the amount of the re-
quired withholding from each such employer.
‘‘(e) CHILD SUPPORT OBLIGATIONS REQUIRED TO
BE PAID WITH INCOME TAX RETURN.—
‘‘(1) IN GENERAL.—The child support obliga-
tion of any individual for months ending with or
within any taxable year shall be paid—
‘‘(A) not later than the last date (deter-
mined without regard to extensions) prescribed
for filing his return of tax imposed 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 clause (i),
in such manner as the Secretary may by regula-
tions prescribe.
‘‘(2) 
CREDIT
FOR
AMOUNT
PREVIOUSLY
PAID.—The amount required to be paid by an indi-
vidual under paragraph (1) shall be reduced by the
sum of—
‘‘(A) the amount collected under this sec-
tion with respect to periods during the taxable
year, plus
‘‘(B) the amount (if any) paid by such in-
dividual under section 6654 by reason of sub-
section (f)(3) thereof for such taxable year.
‘‘(f) FAILURE TO PAY AMOUNT OWING.—
‘‘(1) COLLECTION AUTHORITY.—If an individ-
ual fails to pay the full amount required to be paid
under subsection (e) on or before the due date for
such payment, the Secretary shall assess and collect
the unpaid amount in the same manner, with the
same powers, and subject to the same limitations ap-
plicable to a tax imposed by subtitle C the collection
of which would be jeopardized by delay.
‘‘(2) SHORTFALL IN PAYMENTS.—For purposes
of paragraph (1) and subsection (i), if the taxpayer
would have a deficiency for the taxable year were the
amount required to be paid under subsection (e)
treated as tax imposed by chapter 1, such deficiency
shall be treated as attributable to a failure to pay
the full amount required to be paid under subsection
(e) to the extent thereof.
‘‘(g) CREDIT OR REFUND FOR WITHHELD CHILD
SUPPORT IN EXCESS OF ACTUAL OBLIGATION.—There
shall be allowed as a credit against the taxes imposed by
subtitle A for the taxable year an amount equal to the
excess (if any) of—
‘‘(1) the aggregate of the amounts described in
subparagraphs (A) and (B) of subsection (e)(2),
over
‘‘(2) the actual child support obligation of the
taxpayer for such taxable year.
The credit allowed by this subsection shall be treated for
purposes of this title as allowed by subpart C of part IV
of subchapter A of chapter 1.
‘‘(h) CHILD SUPPORT TREATED AS TAXES.—
‘‘(1) IN GENERAL.—For purposes of penalties
and interest related to failure to deduct and with-
hold taxes, amounts required to be deducted and
withheld under this section shall be treated as taxes
imposed by chapter 24.
‘‘(2) OTHER RULES.—Rules similar to the rules
of sections 3403, 3404, 3501, 3502, 3504, and 3505
shall apply with respect to child support obligations
required to be deducted and withheld.
‘‘(3) SPECIAL RULE FOR COLLECTIONS.—For
purposes of collecting any unpaid amount which is
required to be paid under this section—
‘‘(A) paragraphs (4), (6), and (8) of sec-
tion 6334(a) (relating to property exempt from
levy) shall not apply, and
‘‘(B) there shall be exempt from levy so
much of the salary, wages, or other income of
an individual as is being withheld therefrom in
garnishment pursuant to a judgment entered by
a court of competent jurisdiction for the sup-
port of his minor children.
‘‘(i) COLLECTIONS DISPERSED TO COMMISSIONER OF
SOCIAL SECURITY.—Payments received by the Secretary
pursuant to this section or by reason of section 6654(f)(3)
which are attributable to a child support obligation pay-
able for any month (to the extent such payments do not
exceed the amount of such obligation for such month), and
any penalties and interest collected with respect to such
payment, shall be paid to the Commissioner of Social Se-
curity for payment pursuant to section 457 of the Social
Security Act.
‘‘(j) TREATMENT OF ARREARAGES UNDER CHILD
SUPPORT OBLIGATIONS NOT SUBJECT TO SECTION FOR
PRIOR PERIOD.—If—
‘‘(1) this section did not apply to any child sup-
port obligation by reason of subsection (b) for any
prior period, and
‘‘(2) there is a legally enforceable past-due
amount under such obligation for such period,
then such past-due amount (and any penalties and interest
with respect to such amount as of the close of such period)
shall be treated for purposes of this section as owed for
the first month that this section applies to such obligation.
‘‘(k) DEFINITIONS AND SPECIAL RULES.—
‘‘(1) DEFINITIONS.—For purposes of this sec-
tion—
‘‘(A) WITHHOLDING
CERTIFICATE.—The
term ‘withholding certificate’ means the with-
holding exemption certificate used for purposes
of chapter 24.
‘‘(B) BUSINESS DAY.—The term ‘business
day’ means any day other than a Saturday,
Sunday, or legal holiday (as defined in section
7503).
‘‘(2) TIMELY MAILING.—Any notice under sub-
section (c)(2) or (d)(2) which is delivered by United
States mail shall be treated as given on the date of
the United States postmark stamped on the cover in
which such notice is mailed.
‘‘(l) REGULATIONS.—The Secretary shall prescribe
such regulations as may be necessary or appropriate to
carry out the purposes of this section.’’
(b) WITHHELD CHILD SUPPORT TO BE SHOWN ON
W–2.—Subsection (a) of section 6051 of such Code is
amended by striking ‘‘and’’ at the end of paragraph (10),
by striking the period at the end of paragraph (11) and
inserting ‘‘, and’’, and by inserting after paragraph (11)
the following new paragraph:
‘‘(12) the total amount deducted and withheld
as a child support obligation under section 7525(c).’’
(c) APPLICATION OF ESTIMATED TAX.—
(1) IN
GENERAL.—Subsection (f) of section
6654 of such Code (relating to failure by individual
to pay estimated income tax) is amended by striking
‘‘minus’’ at the end of paragraph (2) and inserting
‘‘plus’’, by redesignating paragraph (3) as paragraph
(4), and by inserting after paragraph (2) the follow-
ing new paragraph:
‘‘(3) the aggregate amount of the child support
obligations of the taxpayer for months ending with
or within the taxable year (other than such an obli-
gation for any month for which section 7525 does
not apply to such obligation), minus’’.
(2) Paragraph (1) of section 6654(d) of such
Code is amended by adding at the end the following
new subparagraph:
‘‘(D) DETERMINATION OF REQUIRED AN-
NUAL PAYMENT FOR TAXPAYERS REQUIRED TO
PAY CHILD SUPPORT.—In the case of a tax-
payer who is required under section 7525 to
pay a child support obligation (as defined in
section 7525) for any month ending with or
within the taxable year, the required annual
payment shall be the sum of—
‘‘(i) the amount determined under
subparagraph (B) without regard to sub-
section (f)(3), plus
‘‘(ii) the aggregate amount described
in subsection (f)(3).’’
(3) CREDIT FOR WITHHELD AMOUNTS, ETC.—
Subsection (g) of section 6654 of such Code is
amended by adding at the end the following new
paragraph:
‘‘(3) CHILD SUPPORT OBLIGATIONS.—For pur-
poses of applying this section, the amounts collected
under section 7525 shall be deemed to be a payment
of the amount described in subsection (f)(3) on the
date such amounts were actually withheld or paid, as
the case may be.’’
(d) PENALTY FOR FALSE INFORMATION ON WITH-
HOLDING CERTIFICATE.—Section 7205 of such Code (re-
lating to fraudulent withholding exemption certificate or
failure to supply information) is amended by adding at
the end the following new subsection:
‘‘(c) WITHHOLDING OF CHILD SUPPORT OBLIGA-
TIONS.—If any individual willfully makes a false state-
ment under section 7525(a), then such individual shall,
in addition to any other penalty provided by law, upon
conviction thereof, be fined not more than $1,000, or im-
prisoned not more than 1 year, or both.’’
(e) NEW WITHHOLDING CERTIFICATE REQUIRED.—
Not later than 90 days after the date this Act takes effect,
each employee who has a child support obligation to which
section 7525 of the Internal Revenue Code of 1986 (as