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Recent Legislation Relating to the IV-D Program - Taxpayer Relief Act of 1997

DCL-97-61

Published: October 2, 1997
Information About:
State/Local Child Support Agencies
Topics:
Federal Systems
Types:
Policy, Dear Colleague Letters (DCL), Statutes/Legislation
Tags:
Location Systems

 

TO ALL IV-D DIRECTORS

RE: Recent Legislation Relating to the IV-D Program

Dear Colleague:

On behalf of the Office of Child Support Enforcement (OCSE), I write to inform you about recent legislation relating to State Case Registries and the Federal Case Registry. The Taxpayer Relief Act, P.L. 105-34, includes Section 1090, "Expanded SSA Records for Tax Enforcement." Section 1090(a) pertains to the contents of both the State Case Registry and the Federal Case Registry and the use of information in the Federal Case Registry. I have attached a copy of Section 1090 for your convenience. A summary of the provisions of Section 1090 follows.

Inclusion of Child's Social Security Number in the State Case Registry. Prior to enactment of the Taxpayer Relief Act, Federal law required that the State Case Registry include a record of specified types of information on each case record in the State Case Registry. Among those mandatory records was "the birth date of any child." 42 U.S.C. 654A(e)(4)(D).

Section 1090(a)(1) of the Taxpayer Relief Act amends that provision to require that the State Case Registry include the child's birth date and, beginning not later than October 1, 1999, the Social Security number of the child.

Inclusion of Child's Name and Social Security Number in the Federal Case Registry. Prior to enactment of the Balanced Budget Act of 1997, P.L. 105-33, and the Taxpayer Relief Act, Federal law required that the Federal Case Registry contain abstracts of support orders and other information with respect to each case in each State Case Registry. The law further provided that the "other information" shall be "such information as the Secretary may specify in regulations . . . to identify the individuals who owe or are owed support (or with respect to or on behalf of whom support obligations are sought to be established), and the State or States which have the case." 42 U.S.C. 653(h).

While the technical amendments included in the Balanced Budget Act of 1997 make it clear that the provisions pertain not only to "cases" but to all "orders" in the State Case Registry, section 1090(a)(2)(A) of the Taxpayer Relief Act further amends this provision to require that, beginning not later than October 1, 1999, the information in the Federal Case Registry also include the names and Social Security numbers of children of such individuals.

Administration of Federal Tax Laws. Section 1090(a)(2)(B) of the Taxpayer Relief Act further amends section 453(h) of the Social Security Act to provide that the Secretary of the Treasury shall have access to the names and Social Security numbers of such children, as included in  the Federal Case Registry, "for the purpose of administering those sections of the Internal Revenue Code of 1986 which grant tax benefits based on support or residence of children."

In addition, section 1090(a)(3) of the Taxpayer Relief Act contains an uncodified provision which requires the Secretary of the Treasury and the Secretary of Health and Human Services to consult regarding the implementation issues resulting from the amendments made by section 1090(a) and to report to Congress the results of that consultation.

In closing, OCSE is continuing to examine the amendments and their implications for the IV-D program. We welcome any comments you may have and look forward to working with you to ensure the successful implementation of the amendments.

Sincerely,

David Gray Ross /s/
Deputy Director
Office of Child Support Enforcement

cc: Regional Administrators, Regions I - X
CSE Program Managers, Regions I - X

P.L. 105-34

CONFERENCE REPORT ON H.R. 2014, TAXPAYER RELIEF ACT OF 1997

SEC. 1090. EXPANDED SSA RECORDS FOR TAX ENFORCEMENT.

(a) EXPANSION OF COORDINATED ENFORCEMENT EFFORTS OF IRS AND HHS
OFFICE OF CHILD SUPPORT ENFORCEMENT.-

(1) STATE REPORTING OF SSN OF CHILD.-Section 454A(e)(4)(D) of the Social Security Act (42 U.S.C. 654a(e)(4)(D)) is amended by striking "the birth date of any child" and inserting "the birth date and, beginning not later than October 1, 1999, the social security number, of any child".

(2) FEDERAL CASE REGISTRY OF CHILD SUPPORT ORDERS.-Section 453(h) of such Act (42 U.S.C. 653(h)) is amended-

(A) in paragraph (2), by adding at the end the following: "Beginning not later than October 1, 1999, the information referred to in paragraph (1) shall include the names and social security numbers of the children of such individuals."; and

(B) by adding at the end the following:

"(3) ADMINISTRATION OF FEDERAL TAX LAWS.-The Secretary of the Treasury shall have access to the information described in paragraph (2) for the purpose of administering those sections of the Internal Revenue Code of 1986 which grant tax benefits based on support or residence of children.".

(3) COORDINATION BETWEEN SECRETARIES.-The Secretary of the Treasury and the Secretary of Health and Human Services shall consult regarding the implementation issues resulting from the amendments made by this subsection, including interim deadlines for States that may be able before October 1, 1999, to provide the data required by such amendments. The Secretaries shall report to Congress on the results of such consultation.

(4) EFFECTIVE DATE.-The amendments made by this subsection shall take effect on October 1, 1998.

(b) REQUIRED SUBMISSION OF SSN'S ON APPLICATIONS.-

(1) IN GENERAL.-Section 205(c)(2) of the Social Security Act (42 U.S.C. 405(c)(2)) is amended-

(A) in subparagraph (B)(ii), by adding at the end the following new sentence: "With respect to an application for a social security account number for an individual who has not attained the age of 18 before such application, such evidence shall include the information described in subparagraph (C)(ii).",

(B) in the second sentence of subparagraph (C)(ii), insert "the Commissioner of Social Security and" after "available to", and

(C) by adding at the end the following new subparagraph:

"(H) The Commissioner of Social Security shall share with the Secretary of the Treasury the information obtained by the Commissioner pursuant to the second sentence of subparagraph (B)(ii) and to subparagraph (C)(ii) for the purpose of administering those sections of the Internal Revenue Code of 1986 which grant tax benefits based on support or residence of children.".

(2) EFFECTIVE DATES.-

(A) The amendment made by paragraph (1)(A) shall apply to applications made after the date which is 180 days after the date of the enactment of this Act.

(B) The amendments made by subparagraphs (B) and (C) of paragraph (1)

shall apply to information obtained on, before, or after the date of the enactment of this Act.

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