Tribal Child Support Enforcement Act

117TH CONGRESS 1ST SESSION S. 534 AN ACT To improve the effectiveness of tribal child support enforcement agencies, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 2 † S 534 ES SECTION 1. SHORT TITLE. 1 This Act may be cited as the ‘‘Tribal Child Support 2 Enforcement Act’’. 3 SEC. 2. IMPROVING THE EFFECTIVENESS OF TRIBAL CHILD 4 SUPPORT ENFORCEMENT AGENCIES. 5 (a) IMPROVING THE COLLECTION OF PAST-DUE 6 CHILD SUPPORT THROUGH STATE AND TRIBAL PARITY 7 IN THE ALLOWABLE USE OF TAX INFORMATION.— 8 (1) AMENDMENT TO THE SOCIAL SECURITY 9 ACT.—Section 464 of the Social Security Act (42 10 U.S.C. 664) is amended by adding at the end the 11 following: 12 ‘‘(d) APPLICABILITY TO INDIAN TRIBES AND TRIBAL 13 ORGANIZATIONS RECEIVING A GRANT UNDER THIS 14 PART.—This section, except for the requirement to dis- 15 tribute amounts in accordance with section 457, shall 16 apply to an Indian tribe or tribal organization receiving 17 a grant under section 455(f) in the same manner in which 18 this section applies to a State with a plan approved under 19 this part.’’. 20 (2) AMENDMENTS TO THE INTERNAL REVENUE 21 CODE.— 22 (A) Section 6103(a)(2) of the Internal 23 Revenue Code of 1986 is amended by striking 24 ‘‘any local child support enforcement agency’’ 25 3 † S 534 ES and inserting ‘‘any tribal or local child support 1 enforcement agency’’. 2 (B) Section 6103(a)(3) of such Code is 3 amended by inserting ‘‘, (8)’’ after ‘‘(6)’’. 4 (C) Section 6103(l) of such Code is 5 amended— 6 (i) in paragraph (6)— 7 (I) by striking ‘‘or local’’ in sub- 8 paragraph (A) and inserting ‘‘tribal, 9 or local’’; 10 (II) by striking ‘‘AND LOCAL’’ in 11 the heading thereof and inserting 12 ‘‘TRIBAL, AND LOCAL’’; 13 (III) by striking ‘‘The following’’ 14 in subparagraph (B) and inserting 15 ‘‘The’’; 16 (IV) by striking the colon and all 17 that follows in subparagraph (B) and 18 inserting a period; and 19 (V) by adding at the end the fol- 20 lowing: 21 ‘‘(D) STATE, TRIBAL, OR LOCAL CHILD 22 SUPPORT ENFORCEMENT AGENCY.—For pur- 23 poses of this paragraph, the following shall be 24 4 † S 534 ES treated as a State, tribal, or local child support 1 enforcement agency: 2 ‘‘(i) Any agency of a State or political 3 subdivision thereof operating pursuant to a 4 plan described in section 454 of the Social 5 Security Act which has been approved by 6 the Secretary of Health and Human Serv- 7 ices under part D of title IV of such Act. 8 ‘‘(ii) Any child support enforcement 9 agency of an Indian tribe or tribal organi- 10 zation receiving a grant under section 11 455(f) of the Social Security Act.’’; 12 (ii) in paragraph (8)— 13 (I) in subparagraph (A), by strik- 14 ing ‘‘or State or local’’ and inserting 15 ‘‘State, tribal, or local’’; 16 (II) by adding the following at 17 the end of subparagraph (B): ‘‘The 18 information disclosed to any child 19 support enforcement agency under 20 subparagraph (A) with respect to any 21 individual with respect to whom child 22 support obligations are sought to be 23 established or enforced may be dis- 24 closed by such agency to any agent of 25 5 † S 534 ES such agency which is under contract 1 with such agency for purposes of, and 2 to the extent necessary in, estab- 3 lishing and collecting child support 4 obligations from, and locating, individ- 5 uals owing such obligations.’’; 6 (III) by striking subparagraph 7 (C) and inserting the following: 8 ‘‘(C) STATE, TRIBAL, OR LOCAL CHILD 9 SUPPORT ENFORCEMENT AGENCY.—For pur- 10 poses of this paragraph, the term ‘State, tribal, 11 or local child support enforcement agency’ has 12 the same meaning as when used in paragraph 13 (6)(D).’’; and 14 (IV) by striking ‘‘AND LOCAL’’ in 15 the heading thereof and inserting 16 ‘‘TRIBAL, AND LOCAL’’; and 17 (iii) in paragraph (10)(B), by adding 18 at the end the following new clause: 19 ‘‘(iii) The information disclosed to any 20 child support enforcement agency under 21 subparagraph (A) with respect to any indi- 22 vidual with respect to whom child support 23 obligations are sought to be established or 24 enforced may be disclosed by such agency 25 6 † S 534 ES to any agent of such agency which is under 1 contract with such agency for purposes of, 2 and to the extent necessary in, establishing 3 and collecting child support obligations 4 from, and locating, individuals owing such 5 obligations.’’. 6 (D) Subsection (c) of section 6402 of the 7 Internal Revenue Code of 1986 is amended by 8 adding at the end the following: ‘‘For purposes 9 of this subsection, any reference to a State shall 10 include a reference to any Indian tribe or tribal 11 organization receiving a grant under section 12 455(f) of the Social Security Act.’’. 13 (b) REIMBURSEMENT FOR REPORTS.—Section 14 453(g) of the Social Security Act (42 U.S.C. 653(g)) is 15 amended— 16 (1) in the subsection heading, by striking 17 ‘‘STATE’’; and 18 (2) by striking ‘‘and State’’ and inserting ‘‘, 19 State, and tribal’’. 20 (c) TECHNICAL AMENDMENTS.—Paragraphs (7) and 21 (33) of section 454 of the Social Security Act (42 U.S.C. 22 7 † S 534 ES 654) are each amended by striking ‘‘450b’’ and inserting 1 ‘‘5304’’. 2 Passed the Senate July 13, 2021. Attest: Secretary. 117TH CONGRESS 1ST SESSION S. 534 AN ACT To improve the effectiveness of tribal child support enforcement agencies, and for other purposes.