[Federal Register Volume 72, Number 203 (Monday, October 22, 2007)]
[Rules and Regulations]
[Page 59480]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 07-5175]



[[Page 59480]]

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DEPARTMENT OF THE TREASURY

Fiscal Service

31 CFR Part 285

RIN 1510-AB16


Offset of Tax Refund Payments To Collect Past-Due Support

AGENCY: Financial Management Service, Fiscal Service, Treasury.

ACTION: Final rule.

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SUMMARY: The Financial Management Service, Department of the Treasury, 
is amending its regulations governing the offset of federal tax refund 
payments to collect past-due child support obligations. We are removing 
the definition of Qualified child due to a change in the statutory 
definition on which it is based enacted as part of the Deficit 
Reduction Act of 2005. This statutory change will allow the tax refund 
offset program to collect past-due child support on behalf of children 
who are no longer minors. We are also amending the description of past-
due support obligations that qualify for the tax refund offset by 
removing the requirement that the support be owed to or on behalf of a 
qualified child.

DATES: Effective October 22, 2007.

ADDRESSES: You may inspect and copy this rule at: Treasury Department 
Library, Freedom of Information Act (FOIA) Collection, Room 1428, Main 
Treasury Building, 1500 Pennsylvania Avenue, NW., Washington, DC 20220. 
Before visiting, you must call (202) 622-0990 for an appointment.

FOR FURTHER INFORMATION CONTACT: Thomas Dungan, Policy Analyst, at (202 
847-6660 or at [email protected] or Ellen Neubauer, Senior 
Attorney, at (202) 874-6680 or at [email protected].

SUPPLEMENTARY INFORMATION:

I. Background

    The Deficit Reduction Act of 2005, Public Law 109-171, amended the 
Social Security Act to remove a restriction on the collection of past-
due support obligations by tax refund offset. Prior to this change, tax 
refund offset to collect past-due support obligations being collected 
by States on behalf of an individual was only available if the support 
was due to or on behalf of a qualified child (a child who is a minor or 
who, while a minor, was determined to be disabled). The amendment to 
the law allows for the collection of past-due support by tax refund 
offset on behalf of individuals who were owed child support as minors 
but reached the age of majority without having collected the full 
support amount owed to them.
    The changes to this rule conform to the statutory change by 
removing the definition of Qualified child and by deleting the 
requirement that past-due support be owed to or on behalf of a 
qualified child to be eligible for collection by tax refund offset.

II. Regulatory Analyses

Administrative Procedures Act

    This rule is being issued as a final rule without prior public 
notice and comment because the changes to the rule are being made to 
conform to statutory requirements. Under 5 U.S.C. 553(b), good cause 
exists to determine that notice and comment rulemaking is unnecessary 
and contrary to the public interest. The amendments made by this rule 
merely mirror amendments already enacted into law. Further delay in 
making these amendments would create an inconsistency between the law 
and the regulations and would cause confusion.

Regulatory Planning and Review

    The final rule does not meet the criteria for a ``significant 
regulatory action'' as defined in Executive Order 12866. Therefore, the 
regulatory review procedures contained therein do not apply.

Regulatory Flexibility Act Analysis

    Because no notice of proposed rulemaking is required, the 
provisions of the Regulatory Flexibility Act (5 U.S.C. et seq.) do not 
apply.

Paperwork Reduction Act

    This rule contains no new collections of information. Therefore, 
the Paperwork Reduction Act does not apply.

List of Subjects in 31 CFR Part 285

    Administrative practice and procedure, Child support, Child 
welfare, Claims, Debts, Privacy, Taxes.

Authority and Issuance

0
For the reasons set forth in the preamble, we are amending part 285 of 
title 31, as follows:

PART 285--DEBT COLLECTION AUTHORITIES UNDER THE DEBT COLLECTION 
IMPROVEMENT ACT OF 1996

0
1. The authority citation for part 285 continues to read as follows:

    Authority: 5 U.S.C. 5514; 26 U.S.C. 6402; 31 U.S.C. 321, 31 
U.S.C. 3701; 31 U.S.C. 3716; 42 U.S.C. 664; E.O. 13019, 61 FR 51763, 
3 CFR, 1996 Comp., p. 216; Public Law 109-171.

0
2. Amend Sec.  285.3 by removing from paragraph (a) the definition of 
``Qualified child'' and by revising paragraph (c)(1)(i)(B) to read as 
follows:


Sec.  285.3  Offset of tax refund payments to collect past-due support.

* * * * *
    (c) * * *
    (1) * * *
    (i) * * *
    (B) A State agency is providing support collection services under 
42 U.S.C. 654(4) and the amount of the past-due support is not less 
than $500.00; and
* * * * *

    Dated: October 9, 2007.
Kenneth R. Papaj,
Commissioner.
[FR Doc. 07-5175 Filed 10-19-07; 8:45 am]
BILLING CODE 4810-39-M