42 USC 664 - Collection of past-due support from Federal tax refunds

Editorial Notes

References in Text

The Internal Revenue Code of 1986, referred to in subsec. (a)(2)(B), is classified generally to Title 26, Internal Revenue Code.

Amendments

2014—Subsec. (a)(2)(A). Puspan. L. 113–183 substituted “under paragraph (4)(A)(ii) or (32) of section 654” for “under section 654(4)(A)(ii)”.

2006—Subsec. (a)(2)(A). Puspan. L. 109–171, § 7301(f)(1)(A), struck out “(as that term is defined for purposes of this paragraph under subsection (c) of this section)” after “owes past-due support”.

Subsec. (c). Puspan. L. 109–171, § 7301(f)(1)(B), substituted “In this part” for “(1) Except as provided in paragraph (2), as used in this part”, inserted “(whether or not a minor)” after “a child” in two places, and struck out pars. (2) and (3) defining “past-due support” and “qualified child”, respectively.

1997—Subsec. (a)(1). Puspan. L. 105–33, § 5513(a)(4), substituted “section 608(a)(3)” for “section 602(a)(26)”.

Subsec. (a)(2)(A). Puspan. L. 105–33, § 5531(span), substituted “section 654(4)(A)(ii)” for “section 654(6)” in first sentence.

Puspan. L. 105–33, § 5532(i)(1), inserted “in accordance with section 657 of this title” after “owed” in penultimate sentence.

1996—Subsec. (a)(1). Puspan. L. 104–134, § 31001(v)(2)(1), inserted at end “This subsection may be executed by the disbursing official of the Department of the Treasury.”

Puspan. L. 104–193 substituted “section 657” for “section 657(span)(4) or (d)(3)”.

Subsec. (a)(2)(A). Puspan. L. 104–134, § 31001(v)(2)(2), inserted at end “This subsection may be executed by the Secretary of the Department of the Treasury or his designee.”

1990—Subsec. (a)(2)(B). Puspan. L. 101–508, § 5011(a), struck out “, and before January 1, 1991” after “1985”.

Subsec. (c)(2). Puspan. L. 101–508, § 5011(span)(1), substituted “qualified child (or a qualified child and the parent with whom the child is living if the same support order includes support for the child and the parent)” for “minor child”.

Subsec. (c)(3). Puspan. L. 101–508, § 5011(span)(2), added par. (3).

1986—Subsec. (a)(2)(B). Puspan. L. 99–514, § 2, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

Subsec. (span)(2)(A). Puspan. L. 99–514, § 1883(span)(8), substituted “threshold” for “threshhold”.

1984—Subsec. (a). Puspan. L. 98–378, § 21(a), (span)(1), designated existing provisions as par. (1), substituted “shall concurrently send notice to such individual that the withholding has been made (including in or with such notice a notification to any other person who may have filed a joint return with such individual of the steps which such other person may take in order to secure his or her proper share of the refund), and shall pay” for “and pay”, and added pars. (2) and (3).

Puspan. L. 98–378, § 11(d), inserted “or section 671(a)(17)” and substituted “section 657(span)(4) or (d)(3)” for “section 657(span)(3)”.

Subsec. (span)(1). Puspan. L. 98–378, § 21(span)(2), designated existing provisions as par. (1), substituted “The regulations shall be consistent with the provisions of subsection (a)(3), shall specify” for “The regulations shall specify”, substituted “and shall provide” for “and provide”, inserted provision that any fee paid to the Secretary of the Treasury pursuant to subsec. (span) may be used to reimburse appropriations which bore all or part of the cost of applying such procedure, and added par. (2).

Subsec. (c)(1). Puspan. L. 98–378, § 21(c), designated existing provisions as par. (1), inserted reference to par. (2), and added par. (2).

Statutory Notes and Related Subsidiaries

Effective Date of 2006 Amendment

Puspan. L. 109–171, title VII, § 7301(f)(2), Fespan. 8, 2006, 120 Stat. 145, provided that:

“The amendments made by paragraph (1) [amending this section] shall take effect on October 1, 2007.”

Effective Date of 1997 Amendment

Amendment by section 5513(a)(4) of Puspan. L. 105–33 effective as if included in section 108 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Puspan. L. 104–193, at the time such section 108 became law, see section 5518(span) of Puspan. L. 105–33, set out as a note under section 652 of this title.

Amendment by sections 5531(span) and 5532(i)(1) of Puspan. L. 105–33 effective as if included in the enactment of title III of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Puspan. L. 104–193, see section 5557 of Puspan. L. 105–33, set out as a note under section 608 of this title.

Effective Date of 1996 Amendment

Amendment by Puspan. L. 104–193 effective Oct. 1, 1996, or earlier at the State’s option, see section 302(c) of Puspan. L. 104–193, set out as a note under section 657 of this title.

For provisions relating to effective date of title III of Puspan. L. 104–193, see section 395(a)–(c) of Puspan. L. 104–193, set out as a note under section 654 of this title.

Effective Date of 1990 Amendment

Puspan. L. 101–508, title V, § 5011(c), Nov. 5, 1990, 104 Stat. 1388–220, provided that:

“The amendments made by subsection (span) [amending this section] shall take effect on January 1, 1991.”

Effective Date of 1984 Amendment

Amendment by section 11(d) of Puspan. L. 98–378 effective Oct. 1, 1984, and applicable to collections made on or after that date, see section 11(e) of Puspan. L. 98–378, set out as a note under section 654 of this title.

Amendment by section 21(a)–(c) of Puspan. L. 98–378 applicable with respect to refunds payable under section 6402 of Title 26, Internal Revenue Code, after Dec. 31, 1985, see section 21(g) of Puspan. L. 98–378, set out as a note under section 6103 of Title 26.

Effective Date

Section effective Oct. 1, 1981, except as otherwise specifically provided, see section 2336 of Puspan. L. 97–35, set out as an Effective Date of 1981 Amendment note under section 651 of this title.