Title 42 — The Public Health and Welfare — § 664. Collection of past-due support from Federal tax refunds
Summary
This page of Title 42 of the U.S. Code prints section 664, Collection of past-due support from Federal tax refunds, between amendment notes and the start of section 665. On notice from a State agency that a named individual owes past-due support assigned to the State, the Secretary of the Treasury determines whether federal tax refunds are payable, withholds an amount equal to the past-due support and pays it to the State agency. The State sends the individual notice that a withholding will be made and explains the steps to contest the State's determination. The Treasury notifies any person who may have filed a joint return how to secure a proper share of the refund, and the State pays any fee imposed to cover the costs of the withholding.
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§ 664 TITLE 42—THE PUBLIC HEALTH AND WELFARE Page 2334
Subsec. (c). Pub. L. 100–300, § 11(2), substituted ‘‘under filed a tax return as a married or unmarried in-
subsection (a), (b), or (e)’’ for ‘‘under this section’’. dividual). If the Secretary of the Treasury finds
Subsec. (e). Pub. L. 100–300, § 11(3), added subsec. (e). that any such amount is payable, he shall with-
hold from such refunds an amount equal to such
Statutory Notes and Related Subsidiaries
past-due support, and shall concurrently send
EFFECTIVE DATE OF 1997 AMENDMENT notice to such individual that the withholding
Amendment by Pub. L. 105–33 effective as if included
has been made, including in or with such notice
in the enactment of title III of the Personal Responsi- a notification to any other person who may have
bility and Work Opportunity Reconciliation Act of 1996, filed a joint return with such individual of the
Pub. L. 104–193, see section 5557 of Pub. L. 105–33, set out steps which such other person may take in order
as a note under section 608 of this title. to secure his or her proper share of the refund.
The Secretary of the Treasury shall pay the
EFFECTIVE DATE OF 1996 AMENDMENT
amount withheld to the State agency, and the
For effective date of amendment by Pub. L. 104–193, State shall pay to the Secretary of the Treasury
see section 395(a)–(c) of Pub. L. 104–193, set out as a note any fee imposed by the Secretary of the Treas-
under section 654 of this title.
ury to cover the costs of the withholding and
EFFECTIVE DATE OF 1994 AMENDMENT any required notification. The State agency
Pub. L. 103–432, title II, § 214(c), Oct. 31, 1994, 108 Stat. shall, subject to paragraph (3)(B), distribute
4461, provided that: ‘‘The amendments made by this such amount to or on behalf of the child to
section [amending this section] shall take effect on Oc- whom the support was owed in accordance with
tober 1, 1995.’’ section 657 of this title. This subsection may be
executed by the Secretary of the Department of
EFFECTIVE DATE
the Treasury or his designee.
Pub. L. 96–611, § 9(d), Dec. 28, 1980, 94 Stat. 3573, pro- (B) This paragraph shall apply only with re-
vided that: ‘‘No agreement entered into under section spect to refunds payable under section 6402 of
463 of the Social Security Act [42 U.S.C. 663] shall be- the Internal Revenue Code of 1986 after Decem-
come effective before the date on which section 1738A
ber 31, 1985.
of title 28, United States Code (as added by this title
[probably should be ‘‘as added by section 8(a) of this
(3)(A) Prior to notifying the Secretary of the
Act’’]) becomes effective.’’ Treasury under paragraph (1) or (2) that an indi-
vidual owes past-due support, the State shall
§ 664. Collection of past-due support from Fed- send notice to such individual that a with-
eral tax refunds holding will be made from any refund otherwise
payable to such individual. The notice shall also
(a) Procedures applicable; distribution
(i) instruct the individual owing the past-due
(1) Upon receiving notice from a State agency support of the steps which may be taken to con-
administering a plan approved under this part test the State’s determination that past-due
that a named individual owes past-due support support is owed or the amount of the past-due
which has been assigned to such State pursuant support, and (ii) provide information, as may be
to section 608(a)(3) or section 671(a)(17) of this prescribed by the Secretary of Health and
title, the Secretary of the Treasury shall deter- Human Services by regulation in consultation
mine whether any amounts, as refunds of Fed- with the Secretary of the Treasury, with respect
eral taxes paid, are payable to such individual to procedures to be followed, in the case of a
(regardless of whether such individual filed a tax joint return, to protect the share of the refund
return as a married or unmarried individual). If which may be payable to another person.
the Secretary of the Treasury finds that any (B) If the Secretary of the Treasury deter-
such amount is payable, he shall withhold from mines that an amount should be withheld under
such refunds an amount equal to the past-due paragraph (1) or (2), and that the refund from
support, shall concurrently send notice to such which it should be withheld is based upon a joint
individual that the withholding has been made return, the Secretary of the Treasury shall no-
(including in or with such notice a notification tify the State that the withholding is being
to any other person who may have filed a joint made from a refund based upon a joint return,
return with such individual of the steps which and shall furnish to the State the names and ad-
such other person may take in order to secure dresses of each taxpayer filing such joint return.
his or her proper share of the refund), and shall In the case of a withholding under paragraph (2),
pay such amount to the State agency (together the State may delay distribution of the amount
with notice of the individual’s home address) for withheld until the State has been notified by
distribution in accordance with section 657 of the Secretary of the Treasury that the other
this title. This subsection may be executed by person filing the joint return has received his or
the disbursing official of the Department of the her proper share of the refund, but such delay
Treasury. may not exceed six months.
(2)(A) Upon receiving notice from a State (C) If the other person filing the joint return
agency administering a plan approved under this with the named individual owing the past-due
part that a named individual owes past-due sup- support takes appropriate action to secure his or
port which such State has agreed to collect her proper share of a refund from which a with-
under paragraph (4)(A)(ii) or (32) of section 654 of holding was made under paragraph (1) or (2), the
this title, and that the State agency has sent Secretary of the Treasury shall pay such share
notice to such individual in accordance with to such other person. The Secretary of the
paragraph (3)(A), the Secretary of the Treasury Treasury shall deduct the amount of such pay-
shall determine whether any amounts, as re- ment from amounts subsequently payable to the
funds of Federal taxes paid, are payable to such State agency to which the amount originally
individual (regardless of whether such individual withheld from such refund was paid.
Page 2335 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 664
(D) In any case in which an amount was with- not a minor), or of a child (whether or not a
held under paragraph (1) or (2) and paid to a minor) and the parent with whom the child is
State, and the State subsequently determines living.
that the amount certified as past-due support (d) Applicability to Indian tribes and tribal orga-
was in excess of the amount actually owed at nizations receiving a grant under this part
the time the amount withheld is to be distrib-
This section, except for the requirement to
uted to or on behalf of the child, the State shall
distribute amounts in accordance with section
pay the excess amount withheld to the named
657 of this title, shall apply to an Indian tribe or
individual thought to have owed the past-due
tribal organization receiving a grant under sec-
support (or, in the case of amounts withheld on
tion 655(f) of this title in the same manner in
the basis of a joint return, jointly to the parties
which this section applies to a State with a plan
filing such return).
approved under this part.
(b) Regulations; contents, etc.
(Aug. 14, 1935, ch. 531, title IV, § 464, as added
(1) The Secretary of the Treasury shall issue
Pub. L. 97–35, title XXIII, § 2331(a), Aug. 13, 1981,
regulations, approved by the Secretary of
95 Stat. 860; amended Pub. L. 98–378, §§ 11(d),
Health and Human Services, prescribing the
21(a)–(c), Aug. 16, 1984, 98 Stat. 1318, 1322–1324;
time or times at which States must submit no-
Pub. L. 99–514, § 2, title XVIII, § 1883(b)(8), Oct. 22,
tices of past-due support, the manner in which
1986, 100 Stat. 2095, 2917; Pub. L. 101–508, title V,
such notices must be submitted, and the nec-
§ 5011(a), (b), Nov. 5, 1990, 104 Stat. 1388–220; Pub.
essary information that must be contained in or
L. 104–134, title III, § 31001(v)(2), Apr. 26, 1996, 110
accompany the notices. The regulations shall be
Stat. 1321–375; Pub. L. 104–193, title III, § 302(b)(1),
consistent with the provisions of subsection
Aug. 22, 1996, 110 Stat. 2204; Pub. L. 105–33, title
(a)(3), shall specify the minimum amount of
V, §§ 5513(a)(4), 5531(b), 5532(i)(1), Aug. 5, 1997, 111
past-due support to which the offset procedure
Stat. 620, 626, 627; Pub. L. 109–171, title VII,
established by subsection (a) may be applied,
§ 7301(f)(1), Feb. 8, 2006, 120 Stat. 144; Pub. L.
and the fee that a State must pay to reimburse
113–183, title III, § 301(e), Sept. 29, 2014, 128 Stat.
the Secretary of the Treasury for the full cost of
1944; Pub. L. 118–258, title II, § 202(a)(1), Jan. 4,
applying the offset procedure, and shall provide
2025, 138 Stat. 2970.)
that the Secretary of the Treasury will advise
the Secretary of Health and Human Services, Editorial Notes
not less frequently than annually, of the States
which have furnished notices of past-due support REFERENCES IN TEXT
under subsection (a), the number of cases in The Internal Revenue Code of 1986, referred to in sub-
each State with respect to which such notices sec. (a)(2)(B), is classified generally to Title 26, Internal
have been furnished, the amount of support Revenue Code.
sought to be collected under this subsection by AMENDMENTS
each State, and the amount of such collections
2025—Subsec. (d). Pub. L. 118–258 added subsec. (d).
actually made in the case of each State. Any fee 2014—Subsec. (a)(2)(A). Pub. L. 113–183 substituted
paid to the Secretary of the Treasury pursuant ‘‘under paragraph (4)(A)(ii) or (32) of section 654’’ for
to this subsection may be used to reimburse ap- ‘‘under section 654(4)(A)(ii)’’.
propriations which bore all or part of the cost of 2006—Subsec. (a)(2)(A). Pub. L. 109–171, § 7301(f)(1)(A),
applying such procedure. struck out ‘‘(as that term is defined for purposes of this
(2) In the case of withholdings made under paragraph under subsection (c) of this section)’’ after
subsection (a)(2), the regulations promulgated ‘‘owes past-due support’’.
Subsec. (c). Pub. L. 109–171, § 7301(f)(1)(B), substituted
pursuant to this subsection shall include the fol-
‘‘In this part’’ for ‘‘(1) Except as provided in paragraph
lowing requirements: (2), as used in this part’’, inserted ‘‘(whether or not a
(A) The withholding shall apply only in the minor)’’ after ‘‘a child’’ in two places, and struck out
case where the State determines that the pars. (2) and (3) defining ‘‘past-due support’’ and ‘‘quali-
amount of the past-due support which will be fied child’’, respectively.
owed at the time the withholding is to be 1997—Subsec. (a)(1). Pub. L. 105–33, § 5513(a)(4), sub-
made, based upon the pattern of payment of stituted ‘‘section 608(a)(3)’’ for ‘‘section 602(a)(26)’’.
support and other enforcement actions being Subsec. (a)(2)(A). Pub. L. 105–33, § 5531(b), substituted
pursued to collect the past-due support, is ‘‘section 654(4)(A)(ii)’’ for ‘‘section 654(6)’’ in first sen-
tence.
equal to or greater than $500. The State may Pub. L. 105–33, § 5532(i)(1), inserted ‘‘in accordance
limit the $500 threshold amount to amounts of with section 657 of this title’’ after ‘‘owed’’ in penul-
past-due support accrued since the time that timate sentence.
the State first began to enforce the child sup- 1996—Subsec. (a)(1). Pub. L. 104–134, § 31001(v)(2)(1), in-
port order involved under the State plan, and serted at end ‘‘This subsection may be executed by the
may limit the application of the withholding disbursing official of the Department of the Treasury.’’
to past-due support accrued since such time. Pub. L. 104–193 substituted ‘‘section 657’’ for ‘‘section
(B) The fee which the Secretary of the 657(b)(4) or (d)(3)’’.
Subsec. (a)(2)(A). Pub. L. 104–134, § 31001(v)(2)(2), in-
Treasury may impose to cover the costs of the serted at end ‘‘This subsection may be executed by the
withholding and notification may not exceed Secretary of the Department of the Treasury or his des-
$25 per case submitted. ignee.’’
(c) ‘‘Past-due support’’ defined 1990—Subsec. (a)(2)(B). Pub. L. 101–508, § 5011(a),
struck out ‘‘, and before January 1, 1991’’ after ‘‘1985’’.
In this part the term ‘‘past-due support’’ Subsec. (c)(2). Pub. L. 101–508, § 5011(b)(1), substituted
means the amount of a delinquency, determined ‘‘qualified child (or a qualified child and the parent
under a court order, or an order of an adminis- with whom the child is living if the same support order
trative process established under State law, for includes support for the child and the parent)’’ for
support and maintenance of a child (whether or ‘‘minor child’’.
§ 665 TITLE 42—THE PUBLIC HEALTH AND WELFARE Page 2336
Subsec. (c)(3). Pub. L. 101–508, § 5011(b)(2), added par. 1985, see section 21(g) of Pub. L. 98–378, set out as a note
(3). under section 6103 of Title 26.
1986—Subsec. (a)(2)(B). Pub. L. 99–514, § 2, substituted
‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue EFFECTIVE DATE
Code of 1954’’.
Subsec. (b)(2)(A). Pub. L. 99–514, § 1883(b)(8), sub- Section effective Oct. 1, 1981, except as otherwise spe-
stituted ‘‘threshold’’ for ‘‘threshhold’’. cifically provided, see section 2336 of Pub. L. 97–35, set
1984—Subsec. (a). Pub. L. 98–378, § 21(a), (b)(1), des- out as an Effective Date of 1981 Amendment note under
ignated existing provisions as par. (1), substituted section 651 of this title.
‘‘shall concurrently send notice to such individual that
the withholding has been made (including in or with § 665. Allotments from pay for child and spousal
such notice a notification to any other person who may support owed by members of uniformed serv-
have filed a joint return with such individual of the
ices on active duty
steps which such other person may take in order to se-
cure his or her proper share of the refund), and shall
pay’’ for ‘‘and pay’’, and added pars. (2) and (3). (a) Mandatory allotment; notice upon failure to
Pub. L. 98–378, § 11(d), inserted ‘‘or section 671(a)(17)’’ make; amount of allotment; adjustment or
and substituted ‘‘section 657(b)(4) or (d)(3)’’ for ‘‘section discontinuance; consultation
657(b)(3)’’.
(1) In any case in which child support pay-
Subsec. (b)(1). Pub. L. 98–378, § 21(b)(2), designated ex-
isting provisions as par. (1), substituted ‘‘The regula- ments or child and spousal support payments
tions shall be consistent with the provisions of sub- are owed by a member of one of the uniformed
section (a)(3), shall specify’’ for ‘‘The regulations shall services (as defined in section 101(3) of title 37)
specify’’, substituted ‘‘and shall provide’’ for ‘‘and pro- on active duty, such member shall be required
vide’’, inserted provision that any fee paid to the Sec- to make allotments from his pay and allowances
retary of the Treasury pursuant to subsec. (b) may be (under chapter 13 of title 37) as payment of such
used to reimburse appropriations which bore all or part support, when he has failed to make periodic
of the cost of applying such procedure, and added par.
payments under a support order that meets the
(2).
Subsec. (c)(1). Pub. L. 98–378, § 21(c), designated exist- criteria specified in section 1673(b)(1)(A) of title
ing provisions as par. (1), inserted reference to par. (2), 15 and the resulting delinquency in such pay-
and added par. (2). ments is in a total amount equal to the support
payable for two months or longer. Failure to
Statutory Notes and Related Subsidiaries make such payments shall be established by no-
tice from an authorized person (as defined in
EFFECTIVE DATE OF 2006 AMENDMENT subsection (b)) to the designated official in the
Pub. L. 109–171, title VII, § 7301(f)(2), Feb. 8, 2006, 120 appropriate uniformed service. Such notice
Stat. 145, provided that: ‘‘The amendments made by (which shall in turn be given to the affected
paragraph (1) [amending this section] shall take effect member) shall also specify the person to whom
on October 1, 2007.’’ the allotment is to be payable. The amount of
EFFECTIVE DATE OF 1997 AMENDMENT the allotment shall be the amount necessary to
comply with the order (which, if the order so
Amendment by section 5513(a)(4) of Pub. L. 105–33 ef-
fective as if included in section 108 of the Personal Re- provides, may include arrearages as well as
sponsibility and Work Opportunity Reconciliation Act amounts for current support), except that the
of 1996, Pub. L. 104–193, at the time such section 108 be- amount of the allotment, together with any
came law, see section 5518(b) of Pub. L. 105–33, set out other amounts withheld for support from the
as a note under section 652 of this title. wages of the member, as a percentage of his pay
Amendment by sections 5531(b) and 5532(i)(1) of Pub. from the uniformed service, shall not exceed the
L. 105–33 effective as if included in the enactment of limits prescribed in sections 1 1673(b) and (c) of
title III of the Personal Responsibility and Work Op-
title 15. An allotment under this subsection
portunity Reconciliation Act of 1996, Pub. L. 104–193,
see section 5557 of Pub. L. 105–33, set out as a note shall be adjusted or discontinued upon notice
under section 608 of this title. from the authorized person.
(2) Notwithstanding the preceding provisions
EFFECTIVE DATE OF 1996 AMENDMENT of this subsection, no action shall be taken to
Amendment by Pub. L. 104–193 effective Oct. 1, 1996, require an allotment from the pay and allow-
or earlier at the State’s option, see section 302(c) of ances of any member of one of the uniformed
Pub. L. 104–193, set out as a note under section 657 of services under such provisions (A) until such
this title. member has had a consultation with a judge ad-
For provisions relating to effective date of title III of vocate of the service involved (as defined in sec-
Pub. L. 104–193, see section 395(a)–(c) of Pub. L. 104–193,
tion 801(13) of title 10), or with a judge advocate
set out as a note under section 654 of this title.
(as defined in section 801(11) 2 of such title) in
EFFECTIVE DATE OF 1990 AMENDMENT the case of the Coast Guard, or with a legal offi-
Pub. L. 101–508, title V, § 5011(c), Nov. 5, 1990, 104 Stat. cer designated by the Secretary concerned (as
1388–220, provided that: ‘‘The amendments made by sub- defined in section 101(5) of title 37) in any other
section (b) [amending this section] shall take effect on case, in person, to discuss the legal and other
January 1, 1991.’’ factors involved with respect to the member’s
support obligation and his failure to make pay-
EFFECTIVE DATE OF 1984 AMENDMENT
ments thereon, or (B) until 30 days have elapsed
Amendment by section 11(d) of Pub. L. 98–378 effec- after the notice described in the second sentence
tive Oct. 1, 1984, and applicable to collections made on of paragraph (1) is given to the affected member
or after that date, see section 11(e) of Pub. L. 98–378, set in any case where it has not been possible, de-
out as a note under section 654 of this title.
Amendment by section 21(a)–(c) of Pub. L. 98–378 ap-
plicable with respect to refunds payable under section 1 So in original. Probably should be ‘‘section’’.
6402 of Title 26, Internal Revenue Code, after Dec. 31, 2 See References in Text note below.
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