[Congressional Record (Bound Edition), Volume 147 (2001), Part 2]
[Extensions of Remarks]
[Pages 2902-2903]
[From the U.S. Government Publishing Office, www.gpo.gov]



THE ``CHILD SUPPORT FAIRNESS AND FEDERAL TAX REFUND INTERCEPTION ACT OF 
                                 2001''

                                 ______
                                 

                         HON. MICHAEL N. CASTLE

                              of delaware

                    in the house of representatives

                         Tuesday, March 6, 2001

  Mr. CASTLE. Mr. Speaker, I rise today to introduce the ``Child 
Support Fairness and Federal Tax Refund Interception Act of 2001.'' 
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. In July 
1999, 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

[[Page 2903]]

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 $22 billion 
owed pursuant to these orders in 1999, only half have been paid. 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 
are set by a court after both sides had the opportunity to present 
their arguments about the proper size of the child support.
  In the 106th Congress, this legislation passed the House by a vote of 
405 to 18 as a provision in H.R. 4678, the ``Child Support Distribution 
Act of 2000.'' The Senate version of this bill also enjoyed strong 
bipartisan support, but the 106th Congress expired before the Senate 
could complete its consideration.
  The Federal tax refund offset program is responsible for retrieving 
nearly one-tenth 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 look forward to working with the House Ways and Means 
Committee to work to bring this bill to the House Floor.

                          ____________________