Title: Tribal Child Support Enforcement Act
Policy area: Native Americans

Summary:
Tribal Child Support Enforcement Act
This bill permits tribal child support enforcement agencies to access the Federal Tax Refund Offset Program to collect past-due child support payments from the federal tax refunds of noncustodial parents.
Additionally, the bill authorizes the Internal Revenue Service and the Social Security Administration to disclose certain tax return information to tribal child support enforcement agencies. Such information may be disclosed to establish and collect child support obligations from, and to locate, those individuals owing such obligations.
It also permits the Department of Health and Human Services to reimburse tribal agencies for certain reporting costs related to the Federal Parent Locator Service.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 534 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                 S. 534

   To improve the effectiveness of tribal child support enforcement 
                   agencies, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                March 2 (legislative day, March 1), 2021

 Mr. Thune (for himself and Mr. Wyden) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
   To improve the effectiveness of tribal child support enforcement 
                   agencies, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tribal Child Support Enforcement 
Act''.

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 distribute 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)''.
                    (C) Section 6103(l) of such Code is amended--
                            (i) in paragraph (6)--
                                    (I) by striking ``or local'' in 
                                subparagraph (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 
                                following:
                    ``(D) State, tribal, or local child support 
                enforcement agency.--For purposes 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 
                        Security Act which has been approved by the 
                        Secretary of Health and Human Services under 
                        part D of title IV of such Act.
                            ``(ii) Any child support enforcement agency 
                        of an Indian tribe or tribal organization 
                        receiving a grant under section 455(f) of the 
                        Social Security Act.'';
                            (ii) in paragraph (8)--
                                    (I) in subparagraph (A), by 
                                striking ``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 
                                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 from, and locating, 
                                individuals owing such obligations.'';
                                    (III) by striking subparagraph (C) 
                                and inserting the following:
                    ``(C) State, tribal, or local child support 
                enforcement agency.--For purposes 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 individual 
                        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 from, and locating, individuals 
                        owing such obligations.''.
                    (D) Subsection (c) of section 6402 of the Internal 
                Revenue Code of 1986 is amended by adding at the end 
                the following: ``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 Security 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''.
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