[Congressional Record Volume 146, Number 34 (Thursday, March 23, 2000)]
[Extensions of Remarks]
[Page E397]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

[[Page E397]]



THE ``CHILD SUPPORT FAIRNESS AND FEDERAL TAX REFUND INTERCEPTION ACT OF 
                                 2000''

                                 ______
                                 

                         HON. MICHAEL N. CASTLE

                              of delaware

                    in the house of representatives

                        Thursday, March 23, 2000

  Mr. CASTLE. Mr. Speaker, I rise today to introduce the ``Child 
Support Fairness and Federal Tax Refund Interception Act of 2000.'' 
This legislation expands the eligibility of one of our most effective 
means of enforcing child support orders--intercepting the Federal tax 
refunds of parents delinquent in paying their court-ordered financial 
support for their children. Under current law, the Federal tax refund 
offset program operated by the Internal Revenue Service (IRS) is 
limited to cases where the child is either a minor or a disabled adult.
  It goes without saying that a parent who brings a child into this 
world is responsible for providing for that child's physical needs 
regardless of any conflict with the child's custodial parent. Last 
July, I received a letter from Lisa McCave of Wilmington, Delaware. She 
wanted to know where the justice was in the IRS allowing her husband to 
collect a $2,426 tax refund when he still owed her nearly $7,000 in 
back child support just because her son is no longer a minor and is not 
disabled.
  Since her son was three, Ms. McCave has had to work two jobs to make 
up for child support installments that were never paid. She has spent 
the better part of her time away from work tracking down her former 
husband, who has often quit his job as soon as his wages were garnished 
to repay this debt. Now, she is trying to pay off $55,000 in parent 
loans she incurred to send her son to college. Mr. Speaker, we all know 
the answer to Lisa McCave's question. Under the current law, there is 
no justice in limiting the eligibility for this tax intercept program 
to minors and disabled adults.
  The good news is that we can correct this injustice. Improving our 
child support enforcement programs is neither a Republican nor a 
Democrat issue--it is an issue that should concern all of us. According 
to recent government statistics, there are approximately 12 million 
active cases where a child support order requires a noncustodial parent 
to contribute towards the support of his/her child. Of the $13.7 
billion owed pursuant to these orders in 1998, only half have been 
paid. Similar shortfalls in past years bring the combined delinquency 
total to $35.3 billion. I am confident we can all agree to fix this 
injustice in our Federal tax refund offset program and help some of our 
most needy constituents receive the financial relief they are owed.
  I would like to clarify for everyone's benefit that this legislation 
does not create a cause of action for a custodial parent to seek 
additional child support. The existing program merely helps custodial 
parents recover debt they are owed for a level of child support that 
was set by a court after both sides had the opportunity to present 
their arguments about the proper size of the child support.
  The Federal tax refund offset program is responsible for retrieving 
nearly one-third of all back child support collected. The time has come 
to make it a greater success. I urge my colleagues to cosponsor this 
legislation and thank the Ways and Means Committee for its commitment 
to moving this bill to the House floor for debate in the near future.

                          ____________________