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United States · Bill · S

S. 2190 (104th)

Uniform Child Support Enforcement Act of 1996

referredUnited States· United States Congress· EN

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

Taxation

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

  1. 3 October 1996

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 3 October 1996

    Introduced

    Sponsor introductory remarks on measure. (CR S12304)

    Source: IntroReferral

  3. 3 October 1996

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

View fileDownload file

Sponsors

Related records

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Sources

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