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

2014—Subsecs. (l), (m). Pub. L. 113–183, § 301(a)(1)(A), redesignated subsec. (l), relating to comparisons with insurance information, as (m).

Subsec. (n). Pub. L. 113–183, § 301(a)(1)(B), added subsec. (n).

Subsec. (o). Pub. L. 113–183, § 304(a), added subsec. (o).

2006—Subsec. (f). Pub. L. 109–171, § 7307(a)(2)(A)(i), (b), (c), substituted “enforce medical support included as part of a child support order” for “include medical support as part of any child support order and enforce medical support”, inserted after first sentence “A State agency administering the program under this part may enforce medical support against a custodial parent if health care coverage is available to the custodial parent at a reasonable cost, notwithstanding any other provision of this part.”, and inserted at end “For purposes of this part, the term ‘medical support’ may include health care coverage, such as coverage under a health insurance plan (including payment of costs of premiums, co-payments, and deductibles) and payment for medical expenses incurred on behalf of a child.”

Subsec. (j). Pub. L. 109–171, § 7304, inserted “or the amount appropriated under this paragraph for fiscal year 2002, whichever is greater” before “, which shall be available” in introductory provisions.

Subsec. (k)(1). Pub. L. 109–171, § 7303(a), substituted “$2,500” for “$5,000”.

Subsec. (l). Pub. L. 109–171, § 7306(a), added subsec. (l) relating to comparisons with insurance information.

1999—Subsec. (a)(7). Pub. L. 106–169 substituted “social security” for “Social Security”.

1998—Subsec. (a)(10)(H) to (J). Pub. L. 105–200, § 407(b), inserted “and” at end of subpar. (H), redesignated subpar. (J) as (I), and struck out former subpar. (I) which read as follows: “the amount of administrative costs which are expended in each functional category of expenditures, including establishment of paternity; and”.

Subsec. (d)(3). Pub. L. 105–200, § 102(a), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “The Secretary may waive any requirement of paragraph (1) or any condition specified under section 654(16) of this title with respect to a State if—

“(A) the State demonstrates to the satisfaction of the Secretary that the State has an alternative system or systems that enable the State, for purposes of section 609(a)(8) of this title, to achieve the paternity establishment percentages (as defined under subsection (g)(2) of this section) and other performance measures that may be established by the Secretary, and to submit data under section 654(15)(B) of this title that is complete and reliable, and to substantially comply with the requirements of this part; and

“(B)(i) the waiver meets the criteria of paragraphs (1), (2), and (3) of section 1315(b) of this title, or

“(ii) the State provides assurances to the Secretary that steps will be taken to otherwise improve the State’s child support enforcement program.”

Subsec. (f). Pub. L. 105–200, § 401(c)(2), substituted “include” for “petition for the inclusion of” and inserted “and enforce medical support” before “whenever”.

Subsec. (g). Pub. L. 105–200, § 201(e)(1)(A), amended Pub. L. 104–193, § 341. See 1996 Amendment notes below.

Subsec. (l). Pub. L. 105–200, § 406(b), added subsec. (l).

1997—Subsec. (d)(3)(A). Pub. L. 105–33, § 5513(a)(1)(A), substituted “section 609(a)(8) of this title, to achieve the paternity establishment percentages (as defined under subsection (g)(2) of this section) and other performance measures that may be established by the Secretary, and to submit data under section 654(15)(B) of this title that is complete and reliable, and to substantially comply with the requirements of this part; and” for “section 603(h) of this title, to be in substantial compliance with other requirements of this part; and”.

Subsec. (g)(1). Pub. L. 105–33, § 5513(a)(1)(B), substituted “section 609(a)(8)” for “section 603(h)” in introductory provisions.

Subsec. (g)(2). Pub. L. 105–33, § 5513(a)(2), made technical amendment to directory language of Pub. L. 104–193, § 108(c)(8). See 1996 Amendment note below.

Pub. L. 105–33, § 5540, substituted “subparagraphs (A) and (B)” for “subparagraph (A)” in concluding provisions.

Subsec. (j). Pub. L. 105–33, § 5556(c), amended Pub. L. 104–208, § 101(e) [title II, § 215], generally. See 1996 Amendment note below.

Pub. L. 105–33, § 5541(a), substituted “which shall be available for use by the Secretary, either directly or through grants, contracts, or interagency agreements,” for “to cover costs incurred by the Secretary” in introductory provisions.

1996—Subsec. (a)(1). Pub. L. 104–193, § 395(d)(1)(B), substituted “noncustodial” for “absent” in two places.

Subsec. (a)(4). Pub. L. 104–193, § 342(b), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “evaluate the implementation of State programs established pursuant to such plan, conduct such audits of State programs established under the plan approved under this part as may be necessary to assure their conformity with the requirements of this part, and, not less often than once every three years (or not less often than annually in the case of any State to which a reduction is being applied under section 603(h)(1) of this title, or which is operating under a corrective action plan in accordance with section 603(h)(2) of this title), conduct a complete audit of the programs established under such plan in each State and determine for the purposes of the penalty provision of section 603(h) of this title whether the actual operation of such programs in each State conforms to the requirements of this part;”.

Subsec. (a)(5). Pub. L. 104–193, § 343(a), inserted before semicolon at end “, and establish procedures to be followed by States for collecting and reporting information required to be provided under this part, and establish uniform definitions (including those necessary to enable the measurement of State compliance with the requirements of this part relating to expedited processes) to be applied in following such procedures”.

Subsec. (a)(7). Pub. L. 104–193, § 331(b), inserted before semicolon at end “, and specify the minimum requirements of an affidavit to be used for the voluntary acknowledgment of paternity which shall include the Social Security number of each parent and, after consultation with the States, other common elements as determined by such designee”.

Subsec. (a)(8). Pub. L. 104–193, § 395(d)(1)(B), substituted “noncustodial” for “absent” in two places.

Subsec. (a)(9). Pub. L. 104–193, § 316(e)(1), inserted “Federal” before “Parent”.

Subsec. (a)(10). Pub. L. 104–193, § 346(a)(5), struck out closing provisions which read as follows: “The information contained in any such report under subparagraph (A) shall specifically include (i) the total amount of child support payments collected as a result of services furnished during the fiscal year involved to individuals under section 654(6) of this title, (ii) the cost to the States and to the Federal Government of furnishing such services to those individuals, and (iii) the extent to which the furnishing of such services was successful in providing sufficient support to those individuals to assure that they did not require assistance under the State plan approved under part A of this subchapter.”

Subsec. (a)(10)(A). Pub. L. 104–193, § 346(a)(1)(A), substituted “this part, including—” for “this part;”.

Subsec. (a)(10)(A)(i) to (iii). Pub. L. 104–193, § 346(a)(1)(B), added cls. (i) to (iii).

Subsec. (a)(10)(C). Pub. L. 104–193, § 346(a)(2)(A), in introductory provisions, substituted “separately stated for cases” for “with the data required under each clause being separately stated for cases”, “or formerly received” for “cases where the child was formerly receiving”, “671(a)(17) or 1396k of this title” for “671(a)(17) of this title”, and “for all other cases under this part” for “all other cases under this part”.

Pub. L. 104–193, § 108(c)(2), in introductory provisions, substituted “assistance under a State program funded under part A” for “aid to families with dependent children”, “such assistance or payments” for “such aid or payments”, and “pursuant to section 608(a)(3) of this title or under section” for “under section 602(a)(26) or”.

Subsec. (a)(10)(C)(i), (ii). Pub. L. 104–193, § 346(a)(2)(B), struck out “, and the total amount of such obligations” before semicolon at end.

Subsec. (a)(10)(C)(iii). Pub. L. 104–193, § 346(a)(2)(C), substituted “in which support was collected during the fiscal year” for “described in clause (i) in which support was collected during such fiscal year, and the total amount of such collections”.

Subsec. (a)(10)(C)(iv) to (vii). Pub. L. 104–193, § 346(a)(2)(D), (E), added cls. (iv) to (vi), redesignated former cl. (v) as (vii), and struck out former cl. (iv) which read as follows: “the number of cases described in clause (ii) in which support was collected during such fiscal year, and the total amount of such collections; and”.

Subsec. (a)(10)(E). Pub. L. 104–193, § 395(d)(1)(B), substituted “noncustodial” for “absent”.

Subsec. (a)(10)(F). Pub. L. 104–193, § 395(d)(1)(B), substituted “noncustodial” for “absent”.

Pub. L. 104–193, § 108(c)(3), substituted “assistance under a State program funded under part A” for “aid under a State plan approved under part A” and “(as determined by the State)” for “(as determined in accordance with the standards referred to in section 602(a)(26)(B)(ii) of this title)”.

Subsec. (a)(10)(G). Pub. L. 104–193, § 346(a)(3), struck out “on the use of Federal courts and” before “on use of the Internal Revenue Service”.

Subsec. (a)(10)(J). Pub. L. 104–193, § 346(a)(4), added subpar. (J).

Subsec. (a)(11). Pub. L. 104–193, § 324(a), added par. (11).

Subsec. (b). Pub. L. 104–193, § 301(c)(1), substituted “654(4)” for “654(6)”.

Pub. L. 104–193, § 108(c)(4), substituted “assistance under the State program funded under part A” for “aid under the State plan approved under part A”.

Subsec. (d)(3)(B)(i). Pub. L. 104–193, § 108(c)(5), substituted “1315(b)” for “1315(c)”.

Subsec. (f). Pub. L. 104–193, § 395(d)(1)(B), substituted “noncustodial” for “absent”.

Subsec. (g)(1). Pub. L. 104–193, § 341(b)(2)(B), formerly § 341(c)(2)(B), as redesignated by Pub. L. 105–200, § 201(e)(1)(A), inserted as closing provisions “In determining compliance under this section, a State may use as its paternity establishment percentage either the State’s IV–D paternity establishment percentage (as defined in paragraph (2)(A)) or the State’s statewide paternity establishment percentage (as defined in paragraph (2)(B)).”

Subsec. (g)(1)(A). Pub. L. 104–193, § 341(b)(1), formerly § 341(c)(1), as redesignated by Pub. L. 105–200, § 201(e)(1)(A), substituted “90” for “75”.

Subsec. (g)(1)(B) to (F). Pub. L. 104–193, § 341(b)(2)(A), formerly § 341(c)(2)(A), as redesignated by Pub. L. 105–200, § 201(e)(1)(A), added subpar. (B) and redesignated former subpars. (B) to (E) as (C) to (F), respectively.

Subsec. (g)(2). Pub. L. 104–193, § 108(c)(8), as amended by Pub. L. 105–33, § 5513(a)(2), in closing provisions, substituted “with respect to whom assistance is being provided under the State program funded under part A” for “who is a dependent child” and “found by the State to qualify for a good cause or other exception to cooperation pursuant to section 654(29) of this title” for “found to have good cause for refusing to cooperate under section 602(a)(26) of this title or any child with respect to whom the State agency administering the plan under part E of this subchapter determines (as provided in section 654(4)(B) of this title) that it is against the best interests of such child to do so”.

Subsec. (g)(2)(A). Pub. L. 104–193, § 341(b)(3)(A), formerly § 341(c)(3)(A), as redesignated by Pub. L. 105–200, § 201(e)(1)(A), in introductory provisions, substituted “ ‘IV–D paternity establishment percentage’ ” for “ ‘paternity establishment percentage’ ” and struck out “(or all States, as the case may be)” after “with respect to a State”, and, in closing provisions, struck out “and” at end.

Pub. L. 104–193, § 301(c)(2), substituted “654(4)(A)(ii)” for “654(6)” in cl. (ii)(I) and in closing provisions.

Pub. L. 104–193, § 108(c)(7), in concluding provisions, substituted “assistance was being provided under the State program funded under part A” for “aid was being paid under the State’s plan approved under part A or E”.

Subsec. (g)(2)(A)(ii)(I). Pub. L. 104–193, § 108(c)(6), substituted “assistance is being provided under the State program funded under part A” for “aid is being paid under the State’s plan approved under part A or E”.

Subsec. (g)(2)(B), (C). Pub. L. 104–193, § 341(b)(3)(B), formerly § 341(c)(3)(B), as redesignated by Pub. L. 105–200, § 201(e)(1)(A), added subpar. (B) and redesignated former subpar. (B) as (C).

Subsec. (g)(3)(A). Pub. L. 104–193, § 341(b)(4)(B), formerly § 341(c)(4)(B), as redesignated by Pub. L. 105–200, § 201(e)(1)(A), substituted “the percentage of children in a State who are born out of wedlock or for whom support has not been established” for “the percentage of children born out-of-wedlock in a State”.

Pub. L. 104–193, § 341(b)(4)(A), formerly § 341(c)(4)(A), as redesignated by Pub. L. 105–200, § 201(e)(1)(A), redesignated subpar. (B) as (A) and struck out former subpar. (A) which read as follows: “The requirements of this subsection are in addition to and shall not supplant any other requirement (that is not inconsistent with such requirements) established in regulations by the Secretary for the purpose of determining (for purposes of section 603(h) of this title) whether the program of a State operated under this part shall be treated as complying substantially with the requirements of this part.”

Subsec. (g)(3)(B), (C). Pub. L. 104–193, § 341(b)(4)(A), formerly § 341(c)(4)(A), as redesignated by Pub. L. 105–200, § 201(e)(1)(A), redesignated subpars. (B) and (C) as (A) and (B), respectively.

Subsec. (h). Pub. L. 104–193, § 395(d)(1)(B), substituted “noncustodial” for “absent”.

Pub. L. 104–193, § 108(c)(9), substituted “pursuant to section 608(a)(3)” for “under section 602(a)(26)”.

Subsec. (j). Pub. L. 104–208, title I, § 101(e) [title II, § 215], as amended by Pub. L. 105–33, § 5556(c), substituted “a plan approved under this part” for “section 657(a) of this title”.

Pub. L. 104–193, § 345(a), added subsec. (j).

Subsec. (k). Pub. L. 104–193, § 370(a)(1), added subsec. (k).

1995—Subsecs. (d)(1)(B), (2)(A), (B), (e). Pub. L. 104–35 substituted “in section 654(16)” for “in section 655(a)(1)(B)”.

1994—Subsec. (g)(2)(A). Pub. L. 103–432, § 213(5), in closing provisions, substituted “born out of wedlock” for “who were born out of wedlock during the immediately preceding fiscal year”, substituted “the preceding fiscal year” for “such preceding fiscal year” in two places, and struck out “or E” after “under this part”.

Subsec. (g)(2)(A)(i). Pub. L. 103–432, § 213(1), struck out “during the fiscal year” after “wedlock”.

Subsec. (g)(2)(A)(ii)(I). Pub. L. 103–432, § 213(2), substituted “in the fiscal year or, at the option of the State, as of the end of such year” for “as of the end of the fiscal year”.

Subsec. (g)(2)(A)(ii)(II). Pub. L. 103–432, § 213(3), substituted “in the fiscal year or, at the option of the State, as of the end of such year” for “or E as of the end of the fiscal year”.

Subsec. (g)(2)(A)(iii). Pub. L. 103–432, § 213(4), struck out “during the fiscal year” after “acknowledged”.

1993—Subsec. (g)(1). Pub. L. 103–66, § 13721(a)(1)(A)–(C), substituted “1994” for “1991” and inserted “is based on reliable data and (rounded to the nearest whole percentage point)” before “equals”.

Subsec. (g)(1)(A) to (E). Pub. L. 103–66, § 13721(a)(1)(D), added subpars. (A) to (E) and struck out former subpars. (A) to (C) which read as follows:

“(A) 50 percent;

“(B) the paternity establishment percentage of the State for the fiscal year 1988, increased by the applicable number of percentage points; or

“(C) the paternity establishment percentage determined with respect to all States for such fiscal year.”

Subsec. (g)(2). Pub. L. 103–66, § 13721(a)(2)(C), (D), in concluding provisions, inserted “unless paternity is established for such child” after “the death of a parent” and “or any child with respect to whom the State agency administering the plan under part E of this subchapter determines (as provided in section 654(4)(B) of this title) that it is against the best interests of such child to do so” after “cooperate under section 602(a)(26) of this title”.

Subsec. (g)(2)(A). Pub. L. 103–66, § 13721(a)(2)(A), in cl. (i), inserted before comma “during the fiscal year”, in cl. (ii)(I), substituted “part A or E as of the end of the” for “part A (or under all such plans) for such”, in cl. (ii)(II), substituted “this part or E as of the end of the” for “this part (or under all such plans) for the”, in cl. (iii), inserted before comma “or acknowledged during the fiscal year”, and in concluding provisions, substituted “children who were born out of wedlock during the immediately preceding fiscal year and” for “children who have been born out of wedlock and”, “aid was being paid” for “aid is being paid”, “part A or E of this subchapter as of the end of such preceding fiscal” for “part A of this subchapter (or under all such plans) for such fiscal”, “services were being” for “services are being”, and “this part or E as of the end of such preceding fiscal” for “this part (or under all such plans) for the fiscal”.

Subsec. (g)(2)(B). Pub. L. 103–66, § 13721(a)(2)(B), added subpar. (B) and struck out former subpar. (B) which read as follows: “the applicable number of percentage points means, with respect to a fiscal year (beginning with the fiscal year 1991), 3 percentage points multiplied by the number of fiscal years after the fiscal year 1989 and before the beginning of such fiscal year.”

1989—Subsec. (d)(2)(B). Pub. L. 101–239 substituted “automated data” for “automatic data”.

1988—Subsec. (d)(1). Pub. L. 100–485, § 123(b)(1), substituted “Except as provided in paragraph (3), the” for “The”.

Pub. L. 100–485, § 123(d), substituted “automated” for “automatic”.

Subsec. (d)(3). Pub. L. 100–485, § 123(b)(2), added par. (3).

Subsec. (g). Pub. L. 100–485, § 111(a), added subsec. (g).

Subsec. (h). Pub. L. 100–485, § 121(a), added subsec. (h).

Subsec. (i). Pub. L. 100–485, § 122(a), added subsec. (i).

1987—Subsec. (c). Pub. L. 100–203 amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows:

“(1) There is hereby established in the Treasury a revolving fund which shall be available to the Secretary without fiscal year limitation, to enable him to pay to the States for distribution in accordance with the provisions of section 657 of this title such amounts as may be collected and paid (subject to paragraph (2)) into such fund under section 6305 of the Internal Revenue Code of 1986.

“(2) There is hereby appropriated to the fund, out of any moneys in the Treasury not otherwise appropriated, amounts equal to the amounts collected under section 6305 the Internal Revenue Code of 1986, reduced by the amounts credited or refunded as overpayments of the amounts so collected. The amounts appropriated by the preceding sentence shall be transferred at least quarterly from the general fund of the Treasury to the fund on the basis of estimates made by the Secretary of the Treasury. Proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred.”

1986—Subsecs. (b), (c). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” wherever appearing.

1984—Subsec. (a). Pub. L. 98–369, § 2663(j)(2)(B)(viii), substituted “Health and Human Services” for “Health, Education, and Welfare” in provisions preceding par. (1).

Subsec. (a)(4). Pub. L. 98–378, § 9(a)(1), substituted “not less often than once every three years (or not less often than annually in the case of any State to which a reduction is being applied under section 603(h)(1) of this title, or which is operating under a corrective action plan in accordance with section 603(h)(2) of this title)” for “not less often than annually”.

Subsec. (a)(10)(C). Pub. L. 98–378, § 13(a), amended subpar. (C) generally to include the reporting of additional aspects of child support enforcement. Prior to amendment, subpar. (C) read as follows: “the number of child support cases (with separate identification of the number in which collection of spousal support was involved) in each State during each quarter of the fiscal year last ending before the report is submitted and during each quarter of the preceding fiscal year (including the transitional period beginning July 1, 1976, and ending September 30, 1976, in the case of the first report to which this subparagraph applies), and the disposition of such cases;”.

Subsec. (a)(10)(I). Pub. L. 98–378, § 13(b), added subpar. (I).

Subsec. (c)(2). Pub. L. 98–369, § 2663(c)(12), substituted “preceding sentence” for “preceding section”.

Subsecs. (d)(1)(B), (2)(A), (B), (e). Pub. L. 98–378, § 4(b), substituted “655(a)(1)(B) of this title” for “655(a)(3) of this title”.

Subsec. (f). Pub. L. 98–378, § 16, added subsec. (f).

1982—Subsec. (b). Pub. L. 97–248 substituted provisions that the Secretary shall, upon the request of a State having in effect a State plan approved under this part, certify to the Secretary of the Treasury for collection pursuant to the provisions of section 6305 of the Internal Revenue Code of 1954 the amount of any child support obligation (including any support obligation with respect to the parent who is living with the child and receiving aid under the State plan approved under part A of this subchapter) which is assigned to such State or is undertaken to be collected by such State pursuant to section 654(6) of this title for provisions that the Secretary would, upon the request of any State having in effect a State plan approved under this part, certify the amount of any child support obligation assigned to such State, including any support obligation with respect to the parent who is living with the child and receiving aid under the State plan approved under part A of this subchapter (or undertaken to be collected by such State pursuant to section 654(6) of this title) to the Secretary of the Treasury for collection pursuant to the provisions of section 6305 of the Internal Revenue Code of 1954.

1981—Subsec. (a)(1). Pub. L. 97–35, § 2332(b)(1)(A), inserted “and support for the spouse (or former spouse) with whom the absent parent’s child is living”.

Subsec. (a)(7). Pub. L. 97–35, § 2332(b)(1)(B), substituted “child and spousal support” for “child support”.

Subsec. (a)(10)(C). Pub. L. 97–35, § 2332(b)(1)(C), inserted “(with separate identification of the number in which collection of spousal support was involved)”.

Subsec. (b). Pub. L. 97–35, § 2332(b)(2), inserted “, including any support obligation with respect to the parent who is living with the child and receiving aid under the State plan approved under part A of this subchapter,” and provision that all reimbursements be credited to the appropriation accounts which bore all or part of the costs involved in making the collections and substituting “court or administrative order” for “court order” and “reimburse the Secretary of the Treasury” for “reimburse the United States”.

1980—Subsec. (a)(10). Pub. L. 96–272 inserted provisions following subpar. (H) setting out certain required information to be contained in reports under subpar. (A).

Subsec. (b). Pub. L. 96–265, § 402(a), inserted “(or undertaken to be collected by such State pursuant to section 654(6) of this title)” after “assigned to such State”.

Subsecs. (d), (e). Pub. L. 96–265, § 405(c), (d), added subsecs. (d) and (e).

1977—Subsec. (a)(10). Pub. L. 95–30 substituted “not later than three months after the end of each fiscal year, beginning with the year 1977, submit to the Congress a full and complete report on all activities undertaken pursuant to the provisions of this part, which report shall include, but not be limited to, the following” for “not later than June 30 of each year beginning after December 31, 1975, submit to the Congress a report on all activities undertaken pursuant to the provisions of this part”, substituted a colon for a period at end of provisions thus substituted, and added subpars. (A) to (H).

Pub. L. 109–171, title VII, § 7303(c), Feb. 8, 2006, 120 Stat. 145, provided that: “The amendments made by this section [amending this section and section 654 of this title] shall take effect on October 1, 2006.”

Amendment by sections 7304, 7306(a) and 7307(a)(2)(A)(i), (b), (c), of Pub. L. 109–171 effective as if enacted on Oct. 1, 2005, except as otherwise provided, see section 7701 of Pub. L. 109–171, set out as a note under section 603 of this title.

Amendment by Pub. L. 106–169 effective as if included in the enactment of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. 104–193, see section 401(q) of Pub. L. 106–169, set out as a note under section 602 of this title.

Pub. L. 105–200, title II, § 201(e)(2), July 16, 1998, 112 Stat. 657, provided that: “The amendments made by this subsection [amending this section and section 658 of this title, amending provisions set out as notes under this section and section 658 of this title, and repealing provisions set out as a note under section 658 of this title] shall take effect as if included in the enactment of section 341 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 [Pub. L. 104–193].”

Pub. L. 105–200, title IV, § 401(c)(3), July 16, 1998, 112 Stat. 662, as amended by Pub. L. 105–306, § 4(b)(1), Oct. 28, 1998, 112 Stat. 2927, provided that: