Offset of Tax Refund Payments To Collect Past-Due Support, 59480 [07-5175]

Download as PDF 59480 Federal Register / Vol. 72, No. 203 / Monday, October 22, 2007 / Rules and Regulations DEPARTMENT OF THE TREASURY Fiscal Service 31 CFR Part 285 RIN 1510–AB16 Offset of Tax Refund Payments To Collect Past-Due Support Financial Management Service, Fiscal Service, Treasury. ACTION: Final rule. AGENCY: SUMMARY: The Financial Management Service, Department of the Treasury, is amending its regulations governing the offset of federal tax refund payments to collect past-due child support obligations. We are removing the definition of Qualified child due to a change in the statutory definition on which it is based enacted as part of the Deficit Reduction Act of 2005. This statutory change will allow the tax refund offset program to collect past-due child support on behalf of children who are no longer minors. We are also amending the description of past-due support obligations that qualify for the tax refund offset by removing the requirement that the support be owed to or on behalf of a qualified child. DATES: Effective October 22, 2007. ADDRESSES: You may inspect and copy this rule at: Treasury Department Library, Freedom of Information Act (FOIA) Collection, Room 1428, Main Treasury Building, 1500 Pennsylvania Avenue, NW., Washington, DC 20220. Before visiting, you must call (202) 622– 0990 for an appointment. FOR FURTHER INFORMATION CONTACT: Thomas Dungan, Policy Analyst, at (202 847–6660 or at tom.dungan@fms.treas.gov or Ellen Neubauer, Senior Attorney, at (202) 874–6680 or at ellen.neubauer@fms.treas.gov. SUPPLEMENTARY INFORMATION: ebenthall on PRODPC61 with RULES I. Background The Deficit Reduction Act of 2005, Public Law 109–171, amended the Social Security Act to remove a restriction on the collection of past-due support obligations by tax refund offset. Prior to this change, tax refund offset to collect past-due support obligations being collected by States on behalf of an individual was only available if the support was due to or on behalf of a qualified child (a child who is a minor or who, while a minor, was determined to be disabled). The amendment to the law allows for the collection of past-due support by tax refund offset on behalf of individuals who were owed child VerDate Aug<31>2005 15:29 Oct 19, 2007 Jkt 214001 support as minors but reached the age of majority without having collected the full support amount owed to them. The changes to this rule conform to the statutory change by removing the definition of Qualified child and by deleting the requirement that past-due support be owed to or on behalf of a qualified child to be eligible for collection by tax refund offset. II. Regulatory Analyses Administrative Procedures Act This rule is being issued as a final rule without prior public notice and comment because the changes to the rule are being made to conform to statutory requirements. Under 5 U.S.C. 553(b), good cause exists to determine that notice and comment rulemaking is unnecessary and contrary to the public interest. The amendments made by this rule merely mirror amendments already enacted into law. Further delay in making these amendments would create an inconsistency between the law and the regulations and would cause confusion. Regulatory Planning and Review The final rule does not meet the criteria for a ‘‘significant regulatory action’’ as defined in Executive Order 12866. Therefore, the regulatory review procedures contained therein do not apply. Regulatory Flexibility Act Analysis Because no notice of proposed rulemaking is required, the provisions of the Regulatory Flexibility Act (5 U.S.C. et seq.) do not apply. Paperwork Reduction Act This rule contains no new collections of information. Therefore, the Paperwork Reduction Act does not apply. List of Subjects in 31 CFR Part 285 Administrative practice and procedure, Child support, Child welfare, Claims, Debts, Privacy, Taxes. Authority and Issuance For the reasons set forth in the preamble, we are amending part 285 of title 31, as follows: I PART 285—DEBT COLLECTION AUTHORITIES UNDER THE DEBT COLLECTION IMPROVEMENT ACT OF 1996 1. The authority citation for part 285 continues to read as follows: I Authority: 5 U.S.C. 5514; 26 U.S.C. 6402; 31 U.S.C. 321, 31 U.S.C. 3701; 31 U.S.C. 3716; 42 U.S.C. 664; E.O. 13019, 61 FR PO 00000 Frm 00006 Fmt 4700 Sfmt 4700 51763, 3 CFR, 1996 Comp., p. 216; Public Law 109–171. 2. Amend § 285.3 by removing from paragraph (a) the definition of ‘‘Qualified child’’ and by revising paragraph (c)(1)(i)(B) to read as follows: I § 285.3 Offset of tax refund payments to collect past-due support. * * * * * (c) * * * (1) * * * (i) * * * (B) A State agency is providing support collection services under 42 U.S.C. 654(4) and the amount of the past-due support is not less than $500.00; and * * * * * Dated: October 9, 2007. Kenneth R. Papaj, Commissioner. [FR Doc. 07–5175 Filed 10–19–07; 8:45 am] BILLING CODE 4810–39–M ENVIRONMENTAL PROTECTION AGENCY 40 CFR Parts 52 and 97 [EPA–R05–OAR–2007–0140; FRL–8481–4] Limited Approval of Implementation Plans of Indiana: Clean Air Interstate Rule Environmental Protection Agency (EPA). ACTION: Direct final rule. AGENCY: SUMMARY: EPA is promulgating a limited approval of a revision to the Indiana State Implementation Plan (SIP) submitted on February 28, 2007. This revision incorporates provisions related to the implementation of EPA’s Clean Air Interstate Rule (CAIR), promulgated on May 12, 2005, and subsequently revised on April 28, 2006, and December 13, 2006, and the CAIR Federal Implementation Plans (CAIR FIP) concerning SO2, NOX annual, and NOX ozone season emissions for the State of Indiana, promulgated on April 28, 2006, and subsequently revised December 13, 2006. EPA is not making any changes to the CAIR FIP. It is, however, to the extent EPA approves Indiana’s SIP revision, amending the appropriate appendices in the CAIR FIP trading rules simply to note that approval. On September 20, 2007, Indiana requested that EPA act on a portion of the February 28, 2007, submittal as an ‘‘abbreviated SIP.’’ Consequently, EPA is approving this abbreviated SIP revision, which addresses: The E:\FR\FM\22OCR1.SGM 22OCR1

Agencies

[Federal Register Volume 72, Number 203 (Monday, October 22, 2007)]
[Rules and Regulations]
[Page 59480]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 07-5175]



[[Page 59480]]

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DEPARTMENT OF THE TREASURY

Fiscal Service

31 CFR Part 285

RIN 1510-AB16


Offset of Tax Refund Payments To Collect Past-Due Support

AGENCY: Financial Management Service, Fiscal Service, Treasury.

ACTION: Final rule.

-----------------------------------------------------------------------

SUMMARY: The Financial Management Service, Department of the Treasury, 
is amending its regulations governing the offset of federal tax refund 
payments to collect past-due child support obligations. We are removing 
the definition of Qualified child due to a change in the statutory 
definition on which it is based enacted as part of the Deficit 
Reduction Act of 2005. This statutory change will allow the tax refund 
offset program to collect past-due child support on behalf of children 
who are no longer minors. We are also amending the description of past-
due support obligations that qualify for the tax refund offset by 
removing the requirement that the support be owed to or on behalf of a 
qualified child.

DATES: Effective October 22, 2007.

ADDRESSES: You may inspect and copy this rule at: Treasury Department 
Library, Freedom of Information Act (FOIA) Collection, Room 1428, Main 
Treasury Building, 1500 Pennsylvania Avenue, NW., Washington, DC 20220. 
Before visiting, you must call (202) 622-0990 for an appointment.

FOR FURTHER INFORMATION CONTACT: Thomas Dungan, Policy Analyst, at (202 
847-6660 or at tom.dungan@fms.treas.gov or Ellen Neubauer, Senior 
Attorney, at (202) 874-6680 or at ellen.neubauer@fms.treas.gov.

SUPPLEMENTARY INFORMATION:

I. Background

    The Deficit Reduction Act of 2005, Public Law 109-171, amended the 
Social Security Act to remove a restriction on the collection of past-
due support obligations by tax refund offset. Prior to this change, tax 
refund offset to collect past-due support obligations being collected 
by States on behalf of an individual was only available if the support 
was due to or on behalf of a qualified child (a child who is a minor or 
who, while a minor, was determined to be disabled). The amendment to 
the law allows for the collection of past-due support by tax refund 
offset on behalf of individuals who were owed child support as minors 
but reached the age of majority without having collected the full 
support amount owed to them.
    The changes to this rule conform to the statutory change by 
removing the definition of Qualified child and by deleting the 
requirement that past-due support be owed to or on behalf of a 
qualified child to be eligible for collection by tax refund offset.

II. Regulatory Analyses

Administrative Procedures Act

    This rule is being issued as a final rule without prior public 
notice and comment because the changes to the rule are being made to 
conform to statutory requirements. Under 5 U.S.C. 553(b), good cause 
exists to determine that notice and comment rulemaking is unnecessary 
and contrary to the public interest. The amendments made by this rule 
merely mirror amendments already enacted into law. Further delay in 
making these amendments would create an inconsistency between the law 
and the regulations and would cause confusion.

Regulatory Planning and Review

    The final rule does not meet the criteria for a ``significant 
regulatory action'' as defined in Executive Order 12866. Therefore, the 
regulatory review procedures contained therein do not apply.

Regulatory Flexibility Act Analysis

    Because no notice of proposed rulemaking is required, the 
provisions of the Regulatory Flexibility Act (5 U.S.C. et seq.) do not 
apply.

Paperwork Reduction Act

    This rule contains no new collections of information. Therefore, 
the Paperwork Reduction Act does not apply.

List of Subjects in 31 CFR Part 285

    Administrative practice and procedure, Child support, Child 
welfare, Claims, Debts, Privacy, Taxes.

Authority and Issuance

0
For the reasons set forth in the preamble, we are amending part 285 of 
title 31, as follows:

PART 285--DEBT COLLECTION AUTHORITIES UNDER THE DEBT COLLECTION 
IMPROVEMENT ACT OF 1996

0
1. The authority citation for part 285 continues to read as follows:

    Authority: 5 U.S.C. 5514; 26 U.S.C. 6402; 31 U.S.C. 321, 31 
U.S.C. 3701; 31 U.S.C. 3716; 42 U.S.C. 664; E.O. 13019, 61 FR 51763, 
3 CFR, 1996 Comp., p. 216; Public Law 109-171.

0
2. Amend Sec.  285.3 by removing from paragraph (a) the definition of 
``Qualified child'' and by revising paragraph (c)(1)(i)(B) to read as 
follows:


Sec.  285.3  Offset of tax refund payments to collect past-due support.

* * * * *
    (c) * * *
    (1) * * *
    (i) * * *
    (B) A State agency is providing support collection services under 
42 U.S.C. 654(4) and the amount of the past-due support is not less 
than $500.00; and
* * * * *

    Dated: October 9, 2007.
Kenneth R. Papaj,
Commissioner.
[FR Doc. 07-5175 Filed 10-19-07; 8:45 am]
BILLING CODE 4810-39-M