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Describes the IRG, FCE, and e-NMSN enhancements for implementation in Release 21-02

Eligibility of CARES Act economic impact payments for federal tax refund offset

Provides guidance on submitting tribal IV-D cases for these enforcement remedies

Provides timeframe guidance on distributing tax offsets referred for fraud

State option to implement changes to distribution in former assistance cases on October 1, 1998, rather than in two phases

Implements requirements for availability of services, enforcement techniques, and program administration and financing