Source: https://www.gpo.gov/fdsys/pkg/USCODE-2011-title42/html/USCODE-2011-title42-chap7-subchapIV-partD-sec664.htm
Timestamp: 2016-09-28 03:08:52
Document Index: 167917850

Matched Legal Cases: ['§464', '§2331', '§11', '§2', '§1883', '§5011', '§31001', '§302', '§5513', '§7301', '§7301', '§7301', '§5513', '§5531', '§5532', '§31001', '§31001', '§5011', '§5011', '§2', '§1883', '§21', '§11', '§21', '§7301']

(2)(A) Upon receiving notice from a State agency administering a plan approved under this part that a named individual owes past-due support which such State has agreed to collect under section 654(4)(A)(ii) of this title, and that the State agency has sent notice to such individual in accordance with paragraph (3)(A), the Secretary of the Treasury shall determine whether any amounts, as refunds of Federal taxes paid, are payable to such individual (regardless of whether such individual filed a tax return as a married or unmarried individual). If the Secretary of the Treasury finds that any such amount is payable, he shall withhold from such refunds an amount equal to such past-due support, and shall concurrently send notice to such individual that the withholding has been made, including in or with such notice a notification to any other person who may have filed a joint return with such individual of the steps which such other person may take in order to secure his or her proper share of the refund. The Secretary of the Treasury shall pay the amount withheld to the State agency, and the State shall pay to the Secretary of the Treasury any fee imposed by the Secretary of the Treasury to cover the costs of the withholding and any required notification. The State agency shall, subject to paragraph (3)(B), distribute such amount to or on behalf of the child to whom the support was owed in accordance with section 657 of this title. This subsection may be executed by the Secretary of the Department of the Treasury or his designee.
(1) The Secretary of the Treasury shall issue regulations, approved by the Secretary of Health and Human Services, prescribing the time or times at which States must submit notices of past-due support, the manner in which such notices must be submitted, and the necessary information that must be contained in or accompany the notices. The regulations shall be consistent with the provisions of subsection (a)(3) of this section, shall specify the minimum amount of past-due support to which the offset procedure established by subsection (a) of this section may be applied, and the fee that a State must pay to reimburse the Secretary of the Treasury for the full cost of applying the offset procedure, and shall provide that the Secretary of the Treasury will advise the Secretary of Health and Human Services, not less frequently than annually, of the States which have furnished notices of past-due support under subsection (a) of this section, the number of cases in each State with respect to which such notices have been furnished, the amount of support sought to be collected under this subsection by each State, and the amount of such collections actually made in the case of each State. Any fee paid to the Secretary of the Treasury pursuant to this subsection may be used to reimburse appropriations which bore all or part of the cost of applying such procedure.
(2) In the case of withholdings made under subsection (a)(2) of this section, the regulations promulgated pursuant to this subsection shall include the following requirements:
(c) “Past-due support” defined
In this part the term “past-due support” means the amount of a delinquency, determined under a court order, or an order of an administrative process established under State law, for support and maintenance of a child (whether or not a minor), or of a child (whether or not a minor) and the parent with whom the child is living.
(Aug. 14, 1935, ch. 531, title IV, §464, as added Pub. L. 97–35, title XXIII, §2331(a), Aug. 13, 1981, 95 Stat. 860; amended Pub. L. 98–378, §§11(d), 21(a)–(c), Aug. 16, 1984, 98 Stat. 1318, 1322–1324; Pub. L. 99–514, §2, title XVIII, §1883(b)(8), Oct. 22, 1986, 100 Stat. 2095, 2917; Pub. L. 101–508, title V, §5011(a), (b), Nov. 5, 1990, 104 Stat. 1388–220; Pub. L. 104–134, title III, §31001(v)(2), Apr. 26, 1996, 110 Stat. 1321–375; Pub. L. 104–193, title III, §302(b)(1), Aug. 22, 1996, 110 Stat. 2204; Pub. L. 105–33, title V, §§5513(a)(4), 5531(b), 5532(i)(1), Aug. 5, 1997, 111 Stat. 620, 626, 627; Pub. L. 109–171, title VII, §7301(f)(1), Feb. 8, 2006, 120 Stat. 144.)
2006—Subsec. (a)(2)(A). Pub. L. 109–171, §7301(f)(1)(A), struck out “(as that term is defined for purposes of this paragraph under subsection (c) of this section)” after “owes past-due support”.
Subsec. (c). Pub. L. 109–171, §7301(f)(1)(B), substituted “In this part” for “(1) Except as provided in paragraph (2), as used in this part”, inserted “(whether or not a minor)” after “a child” in two places, and struck out pars. (2) and (3) defining “past-due support” and “qualified child”, respectively.
1997—Subsec. (a)(1). Pub. L. 105–33, §5513(a)(4), substituted “section 608(a)(3)” for “section 602(a)(26)”.
Subsec. (a)(2)(A). Pub. L. 105–33, §5531(b), substituted “section 654(4)(A)(ii)” for “section 654(6)” in first sentence.
Pub. L. 105–33, §5532(i)(1), inserted “in accordance with section 657 of this title” after “owed” in penultimate sentence.
1996—Subsec. (a)(1). Pub. L. 104–134, §31001(v)(2)(1), inserted at end “This subsection may be executed by the disbursing official of the Department of the Treasury.”
Pub. L. 104–193 substituted “section 657” for “section 657(b)(4) or (d)(3)”.
Subsec. (a)(2)(A). Pub. L. 104–134, §31001(v)(2)(2), inserted at end “This subsection may be executed by the Secretary of the Department of the Treasury or his designee.”
1990—Subsec. (a)(2)(B). Pub. L. 101–508, §5011(a), struck out “, and before January 1, 1991” after “1985”.
Subsec. (c)(2). Pub. L. 101–508, §5011(b)(1), substituted “qualified child (or a qualified child and the parent with whom the child is living if the same support order includes support for the child and the parent)” for “minor child”.
1986—Subsec. (a)(2)(B). Pub. L. 99–514, §2, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Subsec. (b)(2)(A). Pub. L. 99–514, §1883(b)(8), substituted “threshold” for “threshhold”.
1984—Subsec. (a). Pub. L. 98–378, §21(a), (b)(1), designated existing provisions as par. (1), substituted “shall concurrently send notice to such individual that the withholding has been made (including in or with such notice a notification to any other person who may have filed a joint return with such individual of the steps which such other person may take in order to secure his or her proper share of the refund), and shall pay” for “and pay”, and added pars. (2) and (3).
Pub. L. 98–378, §11(d), inserted “or section 671(a)(17)” and substituted “section 657(b)(4) or (d)(3)” for “section 657(b)(3)”.
Subsec. (b)(1). Pub. L. 98–378, §21(b)(2), designated existing provisions as par. (1), substituted “The regulations shall be consistent with the provisions of subsection (a)(3) of this section, shall specify” for “The regulations shall specify”, substituted “and shall provide” for “and provide”, inserted provision that any fee paid to the Secretary of the Treasury pursuant to subsec. (b) may be used to reimburse appropriations which bore all or part of the cost of applying such procedure, and added par. (2).
Pub. L. 109–171, title VII, §7301(f)(2), Feb. 8, 2006, 120 Stat. 145, provided that: “The amendments made by paragraph (1) [amending this section] shall take effect on October 1, 2007.”
Section 5011(c) of Pub. L. 101–508 provided that: “The amendments made by subsection (b) [amending this section] shall take effect on January 1, 1991.”