United States · Bill · S
S. 2190 (104th)
Uniform Child Support Enforcement Act of 1996
Introduced
3 October 1996
Last action
3 October 1996 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Kerry, John F. [D-MA]
Subjects
Taxation
Source updated
21 August 2025
Summary
Uniform Child Support Enforcement Act of 1996 - Instructs the Secretary of the Treasury to establish in the Internal Revenue Service a national registry of abstracts of child support orders. Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act, as amended by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, as well as the Internal Revenue Code, to require: (1) a State, as a condition for receiving Federal child support funds, to prescribe procedures requiring any State court or administrative agency that issues or modifies a child support order to transmit an abstract of the order to the Internal Revenue Service (IRS); (2) a State to prescribe procedures requiring an individual with the right to collect child support to be presumed to have assigned such right to the IRS (unless the individual affirmatively elects to retain such right); and (3) prescribe guidelines under which the IRS shall collect child support through tax withholding procedures. Declares that child support obligations will be treated as taxes for purposes of penalties and interest.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
3 October 1996
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
3 October 1996
Introduced
Sponsor introductory remarks on measure. (CR S12304)
Source: IntroReferral
3 October 1996
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 3 October 1996 · Official file
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 3 October 1996
Introduced in Senate (PDF)
Introduced in Senate · EN · 3 October 1996
Introduced in Senate
summary · EN · 3 October 1996
Sponsors
- Sen. Kerry, John F. [D-MA] · D · Sponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/104th-congress/senate-bill/2190
- Open data entity: https://api.congress.gov/v3/bill/104/s/2190
- us · 104-s-2190 · source updated 21 August 2025