PoliticalRepoPoliticalRepo

United States · Bill · S

S. 97 (105th)

Uniform Child Support Enforcement Act of 1997

referredUnited States· United States Congress· EN

Introduced

21 January 1997

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Uniform Child Support Enforcement Act of 1997 - Instructs the Secretary of the Treasury to establish in the Internal Revenue Service (IRS) 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 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 IRS; and (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). Amends the Internal Revenue Code to 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

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

3 official files

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.