105TH CONGRESS
1ST SESSION
H. R. 1569
To require the same distribution of child support arrearages collected by
Federal tax intercept as collected directly by the States, and for other
purposes.
IN THE HOUSE OF REPRESENTATIVES
MAY 8, 1997
Mrs. JOHNSON of Connecticut introduced the following bill; which was referred
to the Committee on Ways and Means
A BILL
To require the same distribution of child support arrearages
collected by Federal tax intercept as collected directly
by the States, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. DISTRIBUTION OF CHILD SUPPORT ARREAR-
AGES COLLECTED THROUGH FEDERAL IN-
COME TAX REFUND OFFSET.
(a) SAME DISTRIBUTION
AS AMOUNTS DIRECTLY
COLLECTED.—
(1) Section 457(a)(2)(B) of the Social Security
Act (42 U.S.C. 657(a)(2)(B)) is amended—
(A) in clause (i)(II)(aa), by striking
‘‘(other than any amount described in clause
(iv))’’;
(B) in clause (ii)(II)(aa), by striking
‘‘(other than any amount described in clause
(iv))’’;
(C) in clause (v), by striking ‘‘, except for
amounts collected pursuant to section 464,’’;
and
(D) by striking clause (iv) and by redesig-
nating clause (v) as clause (iv).
(2) 
CONFORMING
AMENDMENT.—Section
408(a)(3)(A) of such Act (42 U.S.C. 608(a)(3)(A))
is amended by striking ‘‘(other than support col-
lected pursuant to section 464)’’.
(b) CHANGED ORDER OF REFUND DISTRIBUTION
UNDER INTERNAL REVENUE CODE.—The third sentence
of section 6402(c) of the Internal Revenue Code of 1986
(relating to offset of past-due support against overpay-
ments) is amended—
(1) by striking ‘‘has been assigned’’ and insert-
ing ‘‘has not been assigned’’;
(2) by striking ‘‘402(a)(26)’’ and inserting
‘‘408(a)(3)’’; and
(3) by striking ‘‘and shall be applied’’ and all
that follows through the period and inserting ‘‘and
shall thereafter be applied in accordance with section
457 of the Social Security Act to satisfy any past-
due support that has been so assigned.’’.
(c) ELIMINATION OF DISPARITIES IN TREATMENT OF
ASSIGNED AND NONASSIGNED ARREARAGES.—
(1) IN GENERAL.—Section 464(a) of the Social
Security Act (42 U.S.C. 664(a)) is amended—
(A) in paragraph (1)—
(i) in the first sentence, by striking
‘‘which has been assigned to such State
pursuant to section 402(a)(26) or section
471(a)(17)’’; and
(ii) in the second sentence, by striking
‘‘in accordance with section 457’’ and in-
serting ‘‘as provided in paragraph (2)’’;
(B) by striking paragraph (2) and insert-
ing the following:
‘‘(2) The State agency shall distribute amounts paid
by the Secretary of the Treasury pursuant to paragraph
(1) in accordance with section 457.’’; and
(C) in paragraph (3)—
(i) by striking ‘‘or (2)’’ each place it
appears; and
(ii) in the last sentence of subpara-
graph (B), by striking ‘‘paragraph (2)’’
and inserting ‘‘paragraph (1)’’.
(2) NOTICES OF PAST-DUE SUPPORT.—Section
464(b) of such Act (42 U.S.C. 664(b)) is amended—
(A) by striking ‘‘(b)(1)’’ and inserting
‘‘(b)’’; and
(B) by striking paragraph (2).
(3) DEFINITION OF PAST-DUE SUPPORT.—Sec-
tion 464(c) of such Act (42 U.S.C. 664(c)) is
amended—
(A) by striking ‘‘(c)(1) Except as provided
in paragraph (2), as’’ and inserting ‘‘(c) As’’;
and
(B) by striking paragraphs (2) and (3).
(4) 
CONFORMING
AMENDMENT.—Section
454(6) of such Act (42 U.S.C. 654(6)) is amended
by striking subparagraph (C) and by redesignating
subparagraphs (D) and (E) as subparagraphs (C)
and (D), respectively.
(d) EFFECTIVE DATE.—The amendments made by
this section take effect as if included in the amendments
made by section 302 of the Personal Responsibility and
Work Opportunity Reconciliation Act of 1996.
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