Sec. 52-362e. Withholding federal income tax refunds in amount equal to support arrearage. Procedures. Eligibility. Regulations.
Sec. 52-362e. Withholding federal income tax refunds in amount equal to support arrearage. Procedures. Eligibility. Regulations. (a) Subject to the provisions of
section 52-362h, whenever an order of the Superior Court or a family support magistrate
for support of a child or children is issued, and, in IV-D support cases as defined in
subdivision (13) of subsection (b) of section 46b-231, the person against whom such
order was issued owes past-due support in the amount specified in subsection (c) of this
section, the state shall submit to the Internal Revenue Service through the federal Office
of Child Support Enforcement the name of such person and request the withholding
from refunds of federal income taxes owed to such person of an amount equal to the
past-due support, and payment of such withheld amount to the state for distribution in
accordance with subsection (d) of this section, after first deducting from any amount
payable to the guardian or custodial parent of such child a collection fee sufficient to
reimburse the Internal Revenue Service and the state for the cost of the offset procedure.
(b) (1) Subject to the provisions of subsection (d) of this section, whenever an order
of the Superior Court or a family support magistrate for support of a child or children
is issued, and, in IV-D support cases, the person against whom such support order is
issued owes past-due support in the amount specified in subsection (c) of this section,
the Department of Social Services shall submit to the Commissioner of Administrative
Services the name of such person and request the withholding from refunds of state
income taxes owed to such person of an amount equal to the past-due support, and
payment of such withheld amount by the Commissioner of Revenue Services to the
state for distribution in accordance with subsection (d) of this section.
(2) Whenever an order of the Superior Court or family support magistrate is issued
against a parent to cover the cost of health insurance for a child who is eligible for
Medicaid and such parent has received payment from a third party for the costs of
services provided under such health coverage for such child but such parent has not
used such payments to reimburse, as appropriate, either the other parent or guardian or
the provider of such services, the Commissioner of Social Services shall submit to the
Commissioner of Administrative Services the name of such person and request the
withholding from refunds of state income taxes owed to such person of an amount
necessary to reimburse the Department of Social Services for such costs under the Medicaid program, and payment of such amount shall be withheld by the Commissioner of
Revenue Services and distributed to the Department of Social Services for reimbursement. However, any claims for current or past due child support shall take priority over
any such claims for the costs of such services.
(c) The amount of past-due support qualifying a IV-D support case for use of the
federal income tax refund withholding procedure under subsection (a) of this section
or the state income tax refund withholding procedure under subdivision (1) of subsection
(b) of this section shall be: (1) One hundred fifty dollars or more in temporary family
assistance cases under section 17b-112; and (2) five hundred dollars or more in nontemporary family assistance cases.
(d) Support collected pursuant to this section shall be distributed as required by
Title IV-D of the Social Security Act.
(e) The Commissioner of Social Services shall adopt regulations, in accordance
with chapter 54, setting forth procedures in compliance with federal law and regulations
under Title IV-D of the Social Security Act providing for adequate notice of (1) the
right to a review by Support Enforcement Services of the Superior Court, (2) the right
to a fair hearing before a hearing officer, (3) a list of available defenses including the
defense described in section 52-362h, and (4) procedures for a fair hearing for any person
who is alleged to owe past-due support and is subject to the provisions of this section.
(P.A. 85-548, S. 10; P.A. 86-359, S. 39, 44; P.A. 90-213, S. 41, 56; P.A. 91-391, S. 11; P.A. 92-253, S. 5; P.A. 93-262,
S. 1, 87; 93-396, S. 19; May Sp. Sess. P.A. 94-5, S. 10, 30; P.A. 95-305, S. 4, 6; June 18 Sp. Sess. P.A. 97-2, S. 110, 165;
June 18 Sp. Sess. P.A. 97-7, S. 30, 38; P.A. 01-91, S. 24; P.A. 03-109, S. 2; P.A. 07-247, S. 64.)
History: P.A. 86-359 added reference in Subsec. (a) to orders of family support magistrates; P.A. 90-213 changed office
to which payments are to be made from the family relations office to the commissioner of administrative services or through
the support enforcement division in Subsec. (b) and in Subsec. (c) changed family division to the support enforcement
division; P.A. 91-391 amended Subsec. (c) by adding "including the defense described in section 52-362h"; P.A. 92-253
amended section to provide withholding of state and federal income tax refunds in AFDC cases if person owes past-due
support of $150 or more, and in non-AFDC IV-D support cases, the person owes past-due support of $500 or more, and
withheld amount shall be paid to the state in AFDC cases and distributed to guardian or custodial parent in non-AFDC
IV-D support cases; P.A. 93-262 authorized substitution of commissioner and department of social services for commissioner and department of human resources, effective July 1, 1993; P.A. 93-396 made a technical change in Subsec. (a);
May Sp. Sess. P.A. 94-5 amended Subsec. (b) to require that when an order is issued against a parent, and the parent has
received payment from a third party for such costs of insurance but has failed to reimburse either the other parent or
guardian or the provider of such services, the commissioner of social services shall submit to the commissioner of administrative services the name of such person to request a withholding from refunds of state income taxes, effective July 1,
1994; P.A. 95-305 amended Subsec. (b) by replacing the provisions effecting a "child in an IV-D support case" with
provisions effecting a "child who is eligible for Medicaid" and making technical changes, effective July 1, 1995; June 18
Sp. Sess. P.A. 97-2 replaced references to "AFDC" with "TFA" or TANF" in Subsecs. (a) and (b), effective July 1, 1997;
June 18 Sp. Sess. P.A. 97-7 made technical changes in Subsec. (a), added new Subsec. (c) re application of past-due support
collected pursuant to Subsec. (b), redesignated former Subsec. (c) as Subsec. (d) and made technical changes in Subsec.
(d), effective July 1, 1997; P.A. 01-91 amended Subsec. (d) by changing "the Support Enforcement Division" to "Support
Enforcement Services" and making a technical change; P.A. 03-109 amended Subsec. (c) by replacing former provisions
with "Support collected pursuant to this section shall be distributed as required by Title IV-D of the Social Security Act";
P.A. 07-247 amended Subsec. (a) by deleting references to qualifying amounts of past-due support required for state to
submit a request to IRS for withholding an income tax refund, deleting "minor" re child, replacing "TFA" with "IV-D
support", providing that state is entitled to collection fee for costs of income tax refund offset procedure, deleting reference
to Secretary of the Treasury determining reimbursement costs and making technical changes, amended Subsec. (b) by
adding Subdiv. designators (1) and (2), amended Subsec. (b)(1) by deleting references to qualifying amounts of past-due
support required for state to submit a request to IRS for withholding an income tax refund, deleting "minor" re child,
replacing "TFA" with "IV-D support" and making technical changes, added new Subsec. (c) re qualifying amounts of
past-due support required for state to submit a request to IRS for withholding an income tax refund and redesignated
existing Subsecs. (c) and (d) as Subsecs. (d) and (e).
Cited. 234 C. 194.