120 STAT. 144
26 USC 6402.
42 USC 608 note.
VerDate 14-DEC-2004
10:20 Jul 12, 2007
PUBLIC LAW 109–171—FEB. 8, 2006
‘‘(B) DISTRIBUTION OF AMOUNTS AFTER ASSIGNMENT DISCONTINUATION.—If a State chooses to discontinue the assignment of a support obligation described in subparagraph (A), the State may treat amounts collected pursuant to the assignment as if the amounts had never been assigned and may distribute the amounts to the family in accordance with subsection (a)(4). ‘‘(2) STATE OPTION TO DISCONTINUE POST-1997 ASSIGNMENTS.— ‘‘(A) IN GENERAL.—Any rights to support obligations accruing before the date on which a family first receives assistance under part A that are assigned to a State under that part and in effect before the implementation date of this section may remain assigned after such date. ‘‘(B) DISTRIBUTION OF AMOUNTS AFTER ASSIGNMENT DISCONTINUATION.—If a State chooses to discontinue the assignment of a support obligation described in subparagraph (A), the State may treat amounts collected pursuant to the assignment as if the amounts had never been assigned and may distribute the amounts to the family in accordance with subsection (a)(4).’’. (d) CONFORMING AMENDMENTS.—Section 6402(c) of the Internal Revenue Code of 1986 (relating to offset of past-due support against overpayments) is amended— (1) in the first sentence, by striking ‘‘the Social Security Act.’’ and inserting ‘‘of such Act.’’; and (2) by striking the third sentence and inserting the following: ‘‘The Secretary shall apply a reduction under this subsection first to an amount certified by the State as past due support under section 464 of the Social Security Act before any other reductions allowed by law.’’. (e) EFFECTIVE DATE.— (1) IN GENERAL.—Except as otherwise provided in this section, the amendments made by the preceding provisions of this section shall take effect on October 1, 2009, and shall apply to payments under parts A and D of title IV of the Social Security Act for calendar quarters beginning on or after such date, and without regard to whether regulations to implement the amendments (in the case of State programs operated under such part D) are promulgated by such date. (2) STATE OPTION TO ACCELERATE EFFECTIVE DATE.—Notwithstanding paragraph (1), a State may elect to have the amendments made by the preceding provisions of this section apply to the State and to amounts collected by the State (and the payments under parts A and D), on and after such date as the State may select that is not earlier than October 1, 2008, and not later than September 30, 2009. (f) USE OF TAX REFUND INTERCEPT PROGRAM TO COLLECT PASTDUE CHILD SUPPORT ON BEHALF OF CHILDREN WHO ARE NOT MINORS.— (1) IN GENERAL.—Section 464 (42 U.S.C. 664) is amended— (A) in subsection (a)(2)(A), by striking ‘‘(as that term is defined for purposes of this paragraph under subsection (c))’’; and (B) in subsection (c)— (i) in paragraph (1)—
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