No. 30357 (Amendment): R527-450-1. Certification Criteria

DAR File No.: 30357
Filed: 08/22/2007, 01:14
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The purpose of this amendment to eliminate the requirement that a child must be under the age of 18 to submit child support arrears for federal tax offset. The Office of Recovery Services/Child Support Services (ORS/CSS) will refer all qualified support debts to the federal Office of Child Support Enforcement (OCSE) for offset by federal tax refund intercept as authorized in 45 CFR 303.72 (1999) and 42 U.S.C. Section 664.

Summary of the rule or change:

In Subsection R527-450-1(1), the first part of the sentence is being changed to add the effective date of the changes for the Non-IV-A child support debts and delete the part of the sentence which indicates that the child must be under 18 years old as of December 31 of the certifying year. The last part of the sentence has also been changed to add federal tax prior to the word "offset" and to add language that all past-due support is owed to any child, whether or not the child is a minor at the time of certification or offset.

State statutory or constitutional authorization for this rule:

Section 62A-11-107

Anticipated cost or savings to:

the state budget:

There will be minimal programming costs to allow the ORS/CSS to intercept federal tax refunds for all Non-IV-A custodial parents with a child support debt owning, not just those with a minor child or children under the age of 18 as of the end of the certifying year.

local governments:

None--Administrative rules of the Office of Recovery Services only govern the financial obligations between noncustodial parents on the one hand and the state and custodial parents on the other; thus, local government is not affected.

small businesses and persons other than businesses:

Many custodial parent receiving Non-IV-A support services are expected to benefit financially from the proposed change because the number and, in some cases, the amount of federal tax refund intercepts will increase as a result of the change.

Compliance costs for affected persons:

Noncustodial parents will generally see a reduction in the amount of federal tax refunds they receive as a result of the proposed changes. However, there is a positive benefit to reducing or eliminating the amount of past-due child support and interest that may be owed.

Comments by the department head on the fiscal impact the rule may have on businesses:

This rule and its proposed changes deal with general procedures for intercepting federal tax refunds which involve the Department of Treasury, Financial Management Services (FMS); the Office of Recovery Services, Child Support Office (ORS/CSS); noncustodial parents who owe past-due child support; and custodial parents who are eligible to receive money collected through the federal tax intercept program. Because there is no direct connection to businesses, there is no anticipated fiscal impact expected. Lisa-Michele Church, Executive Director

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Human Services
Recovery Services
515 E 100 S
SALT LAKE CITY UT 84102-4211

Direct questions regarding this rule to:

LeAnn Wilber at the above address, by phone at 801-536-8950, by FAX at 801-536-8833, or by Internet E-mail at [e-mail]

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

10/15/2007

This rule may become effective on:

10/22/2007

Authorized by:

Mark Brasher, Director

RULE TEXT

R527. Human Services, Recovery Services.

R527-450. Federal Tax Refund Intercept.

R527-450-1. Certification Criteria.

The Office of Recovery Services/Child Support Services (ORS/CSS) will refer qualified support debts to the federal Office of Child Support Enforcement (OCSE) for offset by federal tax refund intercept as authorized in 45 CFR 303.72 (2003[1999]) and 42 U.S.C. Section 664.

1. Effective October 1, 2007, all IV-A and Non-IV-A child support debts will be[On Non-IV-A debts support shall be owed to or on behalf of a minor child. The child must be under 18 years old as of December 31 of the year in which the debt is] submitted for federal tax refund offset[.] for past-due support owed to any child, whether or not the child is a minor at the time of certification or offset.

2. IV-A and Non-IV-A debts which meet certification criteria may be certified and the federal tax refund may be intercepted, even if the obligor is paying on arrearages.

 

KEY: alimony, child support

Date of Enactment or Last Substantive Amendment: [September 18, 2000]2007

Notice of Continuation: July 14, 2005

Authorizing, and Implemented or Interpreted Law: 62A-11-107