[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 639 Introduced in Senate (IS)]







105th CONGRESS
  1st Session
                                 S. 639

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 SENATE OF THE UNITED STATES

                             April 23, 1997

 Ms. Snowe (for herself and Mr. Rockefeller) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. DISTRIBUTION OF CHILD SUPPORT ARREARAGES COLLECTED THROUGH 
              FEDERAL INCOME 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 redesignating 
                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 collected 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 
overpayments) is amended--
            (1) by striking ``has been assigned'' and inserting ``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 
                        inserting ``as provided in paragraph (2)'';
                    (B) by striking paragraph (2) and inserting 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 subparagraph 
                        (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.--Section 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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