[20210913]IN11748_儿童抚养强制执行概述纳税人数据和部落儿童抚养强制执行法案（第534条） .pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Overview of Child Support Enforcement Access to Taxpayer Data and the Tribal Child Support Enforcement Act (S. 534) September 13, 2021 The Tribal Child Support Enforcement Act (S. 534), which passed the Senate on July 13, 2021, would allow greater data sharing that could provide tribal Child Support Enforcement (CSE) programs with comparable access to taxpayer data currently provided to state and local CSE programs for location, establishment, and enforcement efforts. The bill would also allow contractors of state, local, and tribal child support agencies to have comparable access to tax data that employees of these agencies have for child support purposes. This Insight provides background on the CSE program and summarizes the changes that would be made by S. 534. CSE Program Overview All 50 states, the District of Columbia, Guam, Puerto Rico, the Virgin Islands, and 60 tribal nations operate CSE programs pursuant to Title IV-D of the Social Security Act (SSA). The program is federally administered by the Office of Child Support Enforcement (OCSE) in the Administration for Children and Families (Departmen