Uniform Child Support Enforcement Act of 1997

Summary

Uniform Child Support Enforcement Act of 1997 - Amends the Internal Revenue Code to deem any individual with the right to collect child support to have assigned to the Internal Revenue Service the right to collect the support (unless the individual elects to retain the right). Requires States to transmit abstracts of child support orders to the Federal Case Registry of Child Support Orders. (Sec. 3) Requires employees to notify their employers of their child support obligations and requires employers to withhold that amount from wages. Requires that an individual's child support obligations that are not covered by the withholding be paid with the individual's tax return. Directs the Secretary of the Treasury to collect any past due amount. Provides for penalties and interest. Requires that child support amounts (and related penalties and interest) received by the Secretary be paid to the Commissioner of Social Security. Provides for the application of estimated tax provisions. Mandates criminal penalties for willful false statements by employees to employers regarding child support obligations. Removes provisions relating to offset of past-due support against overpayments. (Sec. 4) Amends the Social Security Act to direct the Commissioner to distribute child support amounts collected to the family and, if the family does or did receive certain types of assistance, to the State. (Sec. 5) Removes and revises numerous provisions to remove references to State enforcement of child support (but retain references to State enforcement of medical child support) obligations. Revises auditing requirements regarding certain State activities. Modifies: (1) the contents of an annual report to the Congress regarding activities under provisions relating to child support and establishment of paternity; and (2) financial recordkeeping requirements. Removes or repeals provisions relating to: (1) State case registries; (2) direct payments to Indian tribes or tribal organizations that have child support enforcement plans; (3) incentive payments to States; and (4) the collection of past-due support from Federal tax refunds.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 17 July 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 17 July 1997

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• Introduced in House

  summary · EN · 17 July 1997

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