PUBLIC LAW 97-35—AUG. 13, 1981
95 STAT. 861
(1) by striking out "and" at the end of paragraph (16); (2) by striking out the period at the end of paragraph (17) and inserting in lieu thereof "; and"; and (3) by adding at the end thereof the following new paragraph: "(18) provide that the State has in effect procedures necessary to obtain payment of past-due support from overpayments made to the Secretary of the Treasury as set forth in section 464, and Anti, p. 860. take all steps necessary to implement and utilize such procedures.", (c) Section 6402 of the Internal Revenue Code of 1954 is amended— 26 USC 6402. (1) by striking out in subsection (a) thereof "shall refund" and inserting in lieu thereof "shall, subject to subsection (c), refund"; and (2) by adding at the end thereof the following new subsection: "(c) OFFSET OF PAST-DUE SUPPORT AGAINST OVERPAYMENTS.—The
amount of any overpayment to be refunded to the person making the overpayment shall be reduced by the amount of any past-due support (as defined in section 464(c) of the Social Security Act) owed by that person of which the Secretary has been notified by a State in accordance with section 464 of the Social Security Act. The Secretary shall remit the amount by which the overpayment is so reduced to the State to which such support has been assigned and notify the person making the overpayment that so much of the overpayment as was necessary to satisfy his obligation for past-due support has been paid to the State. This subsection shall be applied to an overpayment prior to its being credited to a person's future liability for an internal revenue tax.", COLLECTION OF SUPPORT FOR CERTAIN ADULTS
SEC. 2332. (a) Section 451 of the Social Security Act is amended by 42 USC 651. striking out "children" and inserting in lieu thereof "children and the spouse (or former spouse) with whom such children are living" and by striking out "child support" and inserting in lieu thereof "child and spousal support". (b)(1) Section 452(a) of such Act is amended— 42 USC 652. (A) in paragraph (1), by inserting "and support for the spouse (or former spouse) with whom the absent parent's child is living" after "child support"; (B) in paragraph (7), by inserting "and spousal" after "child"; and (C) in paragraph (10)(C), by inserting "(with separate identification of the number in which collection of spousal support was involved)" after "child support cases". (2) Section 452(b) of such Act is amended— (A) by inserting ", including any support obligation with respect to the parent who is living with the child and receiving aid under the State plan approved under part A," after "assigned 42 USC 601. to the State" in the first sentence; (B) by striking out "court order" in the second sentence and inserting in lieu thereof "court or administrative order"; and (C) by striking out "United States" in the second sentence and inserting in lieu thereof "Secretary of the Treasury"; and (D) by inserting immediately after the second sentence the following new sentence: "All reimbursements shall be credited to the appropriation accounts which bore all or part of the costs involved in making the collections.".
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