[Congressional Record Volume 146, Number 34 (Thursday, March 23, 2000)]
[Senate]
[Pages S1680-S1681]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. ABRAHAM:
  S. 2288. A bill to amend the Internal Revenue Code of 1986 and the 
Social Security Act to repeal provisions relating to the State 
enforcement of child support obligations and the disbursement of such 
support and the require the Internal Revenue service to collect and 
disburse such support through wage withholding and other means; to the 
Committee on Finance.


 the compassion for children and child support enforcement act of 1999

  Mr. ABRAHAM. Mr. President, I rise today to introduce the Compassion 
for Children and Child Support Enforcement Act. This important 
legislation would ensure that children from single parent households 
will have the financial support necessary for a healthy, happy and 
secure childhood.
  Mr. President, over one quarter of today's American children live in 
a single-parent household. These children are more likely to live in 
poverty than children living in homes where both parents are present. 
Children growing up in a state of poverty suffer from far reaching, 
long-term effects: inadequate education, lack of access to quality 
health care and instability arising from lack of affordable housing 
frequently leads to poorer health, lower earning potential and greater 
instability as an adult.
  Tragically, the financial hardship endured by many of these children 
is avoidable--simply put, Mr. President, these children are suffering 
because their absent parent has chosen to shirk his parental 
obligations and refuse to provide his child with the financial support 
he or she deserves and so desperately needs. According to the Federal 
Office of Child Support in its preliminary report for 1998, over $50 
billion in accumulated unpaid child support is due to over 30 million 
children in the United States. This dismal statistic is due to the 23 
percent collection rate in cases handled by overwhelmed state agencies.
  Of the children living in a household with only one present parent, 
40 percent are not eligible for child support because paternity has not 
been established or a support order has not been issued by the courts. 
Of the remaining 60 percent with established paternity and a support 
order, only half actually receive any financial support from their 
absent parent and more than half will not receive the full amount of 
their support payments.
  The Compassion for Children and Child Support Enforcement Act would 
work to decrease the rate of delinquent child support payments and 
increase the rate of paternity establishment.
  Mr. President, the Department of the Treasury is in the unique 
position to address problems arising from a lack of resources, 
organization and communication which frequently arise in child support 
cases involving two or more jurisdictions, by allowing the Internal

[[Page S1681]]

Revenue Service to collect child support in the same manner that taxes 
are collected and then disburse the payments to the custodial parents 
with penalties and interest if applicable. The IRS is already the most 
effective means by which child support is collected under the entire 
state/federal child support program nexus through its system of federal 
tax intercepts.
  By taking over responsibility of enforcing all child support orders 
through routine withholding of support from obligated parents and the 
use of the enforcement tools at its disposal to collect from delinquent 
parents, the Department of Treasury would significantly reduce the 
demands on State judicial resources now devoted to child support 
enforcement. And, Mr. President, by reducing the drain on State 
resources in the area of support enforcement, States would be able to 
better focus on establishing paternity for the 40 percent of children 
currently unable to even file for a support order due to lack of 
recognized paternity.
  Congress failed again and again to find a way to ensure that families 
receive the child support that is owed to them by deadbeat parents. 
Despite reforms in 1984, 1988, 1993 and most recently in 1996, there 
have not been any significant improvements in the rate of child support 
collections.
  The Compassion for Children and Support Enforcement Act represents a 
unique opportunity to pass effective and efficient child support 
enforcement legislation which creates state /federal partnerships by 
capitalizing on the strengths of the governments, agencies and networks 
already in place. Chairman Hyde has already introduced this legislation 
in the House of Representatives, where it enjoys the bipartisan support 
of 21 cosponsors. It is my sincerest hope that my colleagues in the 
Senate will follow the lead of the House and demonstrate their support 
for ensuring that our children receive the financial support necessary 
for them to grow into healthy and productive citizens.
                                 ______