110 STAT. 2242 PUBLIC LAW 104-193—AUG. 22, 1996 Subtitle G—Enforcement of Support Orders SEC. 361. INTERNAL REVENUE SERVICE COLLECTION OF ARREAR- AGES. (a) COLLECTION OF FEES. — Section 6305(a) of the Internal Revenue Code of 1986 (relating to collection of certain liability) is amended— (1) by striking "and" at the end of paragraph (3); (2) by striking the period at the end of paragraph (4) and inserting ", and"; (3) by adding at the end the following new paragraph: "(5) no additional fee may be assessed for adjustments to an amount previously certified pursuant to such section 452(b) with respect to the same obligor."; and (4) by striking "Secretary of Health, Education, and Welfare" each place it appears and inserting "Secretary of Health and Human Services. 26 USC 6305 (b) EFFECTIVE DATE.— The amendments made by this section note. shall become effective October 1, 1997. SEC. 362. AUTHORITY TQ COLLECT SUPPORT FROM FEDERAL EMPLOYEES. (a) CONSOLIDATION AND STREAMLINING OF AUTHORITIES.— Section 459 (42 U.S.C. 659) is amended to read as follows: -SEC. 459. CONSENT BY THE UNITED STATES TO INCOME WITHHOLD- ING, GARNISHMENT, AND SIMILAR PROCEEDINGS FOR ENFORCEMENT OF CHILD SUPPORT AND ALIMONY OBLIGATIONS. " (a) CONSENT TO SUPPORT ENFORCEMENT.—Notwithstanding any other provision of law (including section 207 of this Act and section 5301 of title 38, United States Code), effective January 1, 1975, moneys (the entitlement to which is based upon remuneration for employment) due from, or payable by, the United States or the District of Columbia (including any agency, subdivision, or instrumentality thereof) to any individual, including members of the Armed Forces of the United States, shall be subject, in like manner and to the same extent as if the United States or the District of Columbia were a private person, to withholding in accordance with State law enacted pursuant to subsections (a)(1) and (b) of section 466 and regulations of the Secretary under such subsections, and to any other legal process brought, by a State agency administering a program under a State plan approved under this part or by an individual obligee, to enforce the legal obligation of the individual to provide child support or alimony. "(b) CONSENT TO REQUIREMENTS APPLICABLE TO PRIVATE PER- SON. —With respect to notice to withhold income pursuant to subsection (a)(1) or (b) of section 466, or any other order or process to enforce support obligations against an individual (if the order or process contains or is accompanied by sufficient data to permit prompt identification of the individual and the moneys involved), each governmental entity specified in subsection (a) shall be subject to the same requirements as would apply if the entity were a private person, except as otherwise provided in this section.