80_FR_81713 80 FR 81463 - Offset of Tax Refund Payments To Collect Past-Due Support

80 FR 81463 - Offset of Tax Refund Payments To Collect Past-Due Support

DEPARTMENT OF THE TREASURY
Fiscal Service

Federal Register Volume 80, Issue 250 (December 30, 2015)

Page Range81463-81465
FR Document2015-32732

The Department of the Treasury (Treasury), Bureau of the Fiscal Service (Fiscal Service), is amending its regulation governing the offset of tax refund payments to collect past-due support obligations. This rule will limit the time period during which Treasury may recover certain tax refund offset collections from States, when the States have already forwarded such funds to custodial parents as required or as authorized by applicable laws. This change will limit the time period during which Treasury may require States to return the offset funds to six months from the date of such collection, if Treasury has determined that the underlying refund was not due to the taxpayer.

Federal Register, Volume 80 Issue 250 (Wednesday, December 30, 2015)
[Federal Register Volume 80, Number 250 (Wednesday, December 30, 2015)]
[Rules and Regulations]
[Pages 81463-81465]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-32732]


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DEPARTMENT OF THE TREASURY

Fiscal Service

31 CFR Part 285

RIN 1510-AA10


Offset of Tax Refund Payments To Collect Past-Due Support

AGENCY: Bureau of the Fiscal Service, Fiscal Service, Treasury.

ACTION: Interim final rule with request for comments.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury (Treasury), Bureau of the 
Fiscal Service (Fiscal Service), is amending its regulation governing 
the offset of tax refund payments to collect past-due support 
obligations. This rule will limit the time period during which Treasury 
may recover certain tax refund offset collections from States, when the 
States have already forwarded such funds to custodial parents as 
required or as authorized by applicable laws. This change will limit 
the time period during which Treasury may require States to return the 
offset funds to six months from the date of such collection, if 
Treasury has determined that the underlying refund was not due to the 
taxpayer.

DATES: Effective Date.
    This interim final rule is effective January 1, 2016.
    Comment date. Comments must be received by February 29, 2016.

ADDRESSES: You can download this interim rule at the following Web 
site: http://www.fms.treas.gov/debt. You may also inspect and copy this 
interim rule at: Treasury Department Library, Freedom of Information 
Act (FOIA) Collection, Room 1428, Main Treasury Building, 1500 
Pennsylvania Avenue NW., Washington, DC 20220. Before visiting, you 
must call (202) 622-0990 for an appointment.
    In accordance with the U.S. government's eRulemaking Initiative, 
Fiscal Service publishes rulemaking information on www.regulations.gov. 
Regulations.gov offers the public the ability to comment on, search, 
and view publicly available rulemaking materials, including comments 
received on rules.

Instructions for Comment Submission

    Comments on this rule, identified by docket FISCAL-2014-0005, 
should only be submitted using the following methods:
     Federal eRulemaking Portal: www.regulations.gov. Follow 
the instructions on the Web site for submitting comments. Fiscal 
Service recommends using this method to submit comments since mail can 
be subject to delays caused by security screening.
     Mail: Thomas Kobielus, Manager, Treasury Offset Program 
Division, Debt Management Services, Bureau of the Fiscal Service, 401 
14th Street SW., Room 220B, Washington, DC 20227. Please note that mail 
may be delayed due to security screening.
    The fax and email methods of submitting comments on rules to Fiscal 
Service have been discontinued.
    All submissions received must include the agency name (``Bureau of 
the Fiscal Service'') and docket number FISCAL-2014-0005 for this 
rulemaking.

[[Page 81464]]

In general, comments received will be published on Regulations.gov 
without change, including any business or personal information 
provided. Comments received, including attachments and other supporting 
materials, are part of the public record and subject to public 
disclosure. Do not disclose any information in your comment or 
supporting materials that you consider confidential or inappropriate 
for public disclosure.

FOR FURTHER INFORMATION CONTACT: Thomas Kobielus, Manager, at (202) 
874-6810, or Tricia Long, Senior Counsel, at (202) 874-6680.

SUPPLEMENTARY INFORMATION: 

I. Background

    When a tax refund payment is issued and offset through the Treasury 
Offset Program (TOP) to collect a delinquent child support debt owed by 
the taxpayer, the taxpayer receives the benefit of the payment in the 
form of a credit on the amount of debt owed. If the Internal Revenue 
Service (IRS) subsequently determines that the taxpayer was not 
entitled to that tax refund, the taxpayer is accordingly not entitled 
to the credit on the debt owed. Currently, IRS has unlimited time 
during which to require Fiscal Service to recover such erroneous offset 
funds from the Federal or State agency which collected the funds. 
Fiscal Service requires return of monies representing the offset from 
State agencies notwithstanding the fact that the State agency may have 
already forwarded such funds to the custodial parent.
    States submit past-due support obligations to TOP both for 
collection of support debts which have been assigned to the State 
pursuant to 42 U.S.C. 608(a)(3) and on behalf of custodial parents, 
pursuant to 42 U.S.C. 654(4). Collections for support debts collected 
on behalf of custodial parents pursuant to 42 U.S.C. 654(4) are 
required by 42 U.S.C. 657 to be forwarded by the States to the 
custodial parent. By regulation, any of those collections resulting 
from tax refund offsets must be forwarded within 30 calendar days of 
initial receipt (unless the refund offset is based upon a joint return, 
in which case, the State has six months). See 45 CFR 302.32(b)(3)(ii). 
States also collect money as reimbursement for public assistance paid 
to the family. States have the option, as authorized by 42 U.S.C. 657, 
to forward such collections to custodial parents. Therefore, in many 
cases, the States no longer have the funds in their possession to 
return to Treasury. Under current procedures, States are required to 
pay Treasury from their own funds, or Treasury may retain such amounts 
from subsequent offset collections made on behalf of the States. This 
rule will impose a six-month limit upon Treasury for seeking recoupment 
from States for erroneous offset funds which have been forwarded to 
custodial parents pursuant to 42 U.S.C. 657.
    Following implementation of this rule, IRS and Fiscal Service will 
continue to work with the Federal Office of Child Support Enforcement 
(OCSE) and State child support agencies to assess the impact of this 
interim final rule and to identify potential improvements in the tax 
offset process, including the practice of recouping from States 
erroneous offset funds that have been forwarded to custodial parents. 
Once sufficient data respecting implementation of this new rule is 
available, but in no case later than 2 years, Treasury will work with 
OCSE to consider further reduction in the time limit placed upon it for 
seeking recoupment from States.
    The six-month limitation in this rule applies only to the offset of 
tax refund payments to collect past-due support obligations when States 
have forwarded the collected funds to the custodial parent. This rule 
does not apply when States have retained the funds. This rule does not 
apply to any other type of debt being collected by tax refund offset 
under 31 CFR part 285. This rule does not affect Treasury's rights to 
seek recovery of the erroneous offset funds from any person through any 
other means permitted by law.
    Fiscal Service developed this interim final rule in consultation 
with the IRS and the Department of Health and Human Services (HHS) and 
appreciates their assistance. As required by 42 U.S.C. 664(b)(1), HHS 
has approved this interim final rule.

II. Procedural Analyses

Request for Comment on Plain Language

    Executive Order 12866 requires each agency in the Executive branch 
to write regulations that are simple and easy to understand. We invite 
comment on how to make this interim rule clearer. For example, you may 
wish to discuss: (1) Whether we have organized the material to suit 
your needs; (2) whether the requirements of the rule are clear; or (3) 
whether there is something else we could do to make this rule easier to 
understand.

Regulatory Planning and Review

    The interim rule does not meet the criteria for a ``significant 
regulatory action'' as defined in Executive Order 12866. Therefore, the 
regulatory review procedures contained therein do not apply.

Regulatory Flexibility Act Analysis

    It is hereby certified that the interim rule will not have a 
significant economic impact on a substantial number of small entities. 
This rule merely provides a time frame for Treasury to require States 
to return collections. Moreover, the provisions contained in this 
interim rule impose no additional costs to small entities. Accordingly, 
a regulatory flexibility analysis under the Regulatory Flexibility Act 
(5 U.S.C. 601 et seq.) is not required.

Unfunded Mandates Act of 1995

    Section 202 of the Unfunded Mandates Reform Act of 1995, 2 U.S.C. 
1532 (Unfunded Mandates Act), requires that an agency prepare a 
budgetary impact statement before promulgating any rule likely to 
result in a Federal mandate that may result in the expenditure by 
state, local, and tribal governments, in the aggregate, or by the 
private sector, of $100 million or more in any one year. If a budgetary 
impact statement is required, section 205 of the Unfunded Mandates Act 
also requires the agency to identify and consider a reasonable number 
of regulatory alternatives before promulgating the rule. We have 
determined that this interim rule will not result in expenditures by 
state, local, and tribal governments, in the aggregate, or by the 
private sector, of $100 million or more in any one year. Accordingly, 
we have not prepared a budgetary impact statement or specifically 
addressed any regulatory alternatives.

Federalism

    This rule has been reviewed under Executive Order (EO) 13132, 
Federalism. This rule relieves the States of an obligation to return 
funds to the Federal Government after a certain time period when the 
States have already forwarded the funds to custodial parents, as 
required or authorized by applicable laws, and they no longer have such 
funds. Treasury, with assistance from the Office of Child Support 
Enforcement at the Department of Health and Human Services, consulted 
with the States when developing this interim rule. Therefore, in 
accordance with Executive Order 13132, it is determined that this rule 
does not have sufficient federalism implications to warrant the 
preparation of a federalism summary impact statement.

[[Page 81465]]

Administrative Procedure Act

    This rule is being issued without prior public notice and comment 
because under 5 U.S.C. 553(b) good cause exists to determine that prior 
notice and comment rulemaking is unnecessary and contrary to the public 
interest. The policy being implemented through this rule imposes a time 
limitation on Treasury for recovering erroneous offset funds from 
States that have forwarded such funds onto families. It relieves the 
States of the burden of having to pay such amounts to Treasury from 
their own funds and does not adversely affect the rights of the public.

List of Subjects in 31 CFR Part 285

    Administrative practice and procedure, Child support, Child 
welfare, Claims, Credits, Debts, Disability benefits, Federal 
employees, Garnishment of wages, Hearing and appeal procedures, Loan 
programs, Privacy, Railroad retirement, Railroad unemployment 
insurance, Salaries, Social Security benefits, Supplemental Security 
Income (SSI), Taxes, Veterans' benefits, Wages.

    For the reasons set forth in the preamble, 31 CFR part 285 is 
amended as follows:

PART 285--DEBT COLLECTION AUTHORITIES UNDER THE DEBT COLLECTION 
IMPROVEMENT ACT OF 1996

0
1. The authority citation for part 285 continues to read as follows:

     Authority: 5 U.S.C. 5514; 26 U.S.C. 6402; 31 U.S.C. 321, 3701, 
3711, 3716, 3719, 3720A, 3720B, 3720D; 3720E; 42 U.S.C. 664; E.O. 
13019, 61 FR 51763, 3 CFR, 1996 Comp., p. 216.


0
2. Amend Sec.  285.3 as follows:
0
a. Revise paragraph (g).
0
b. Redesignate paragraphs (h) through (k) as paragraphs (i) through 
(l), respectively.
0
c. Add a new paragraph (h).
    The revision and addition read as follows:


Sec.  285.3  Offset of tax refund payments to collect past-due support.

* * * * *
    (g) Disposition of amounts collected. Fiscal Service will transmit 
amounts collected for debts, less fees charged under paragraph (i) of 
this section, to HHS or to the appropriate State. If IRS notifies 
Fiscal Service that a tax refund payment that was offset was erroneous 
or otherwise not due to the taxpayer, Fiscal Service will notify HHS or 
the appropriate State that the tax refund payment was not eligible for 
offset. Subject to paragraph (h) of this section, Fiscal Service may 
deduct the amount of the erroneous offset funds from amounts payable to 
HHS or the State, as the case may be; or, upon Fiscal Service's 
request, the State shall return promptly to the affected taxpayer or 
Fiscal Service an amount equal to the amount of the erroneous funds 
(unless the State previously has forwarded such amounts, or any portion 
of such amounts, to the affected taxpayer). HHS and States shall notify 
Fiscal Service any time HHS or a State returns an erroneous offset 
payment to an affected taxpayer. Fiscal Service and HHS, or the 
appropriate State, will adjust their debtor records accordingly.
    (h) Time limitation. If IRS notifies Fiscal Service on or after 
January 1, 2016, that a tax refund payment that was offset was 
erroneous or otherwise not due to the taxpayer, Fiscal Service shall 
not deduct the amount of the erroneous offset funds from amounts due to 
HHS or the State, or otherwise demand return of the offset funds from 
the State pursuant to paragraph (g) of this section, if the date of 
IRS's notification to Fiscal Service in paragraph (g) is more than six 
months after the date the tax refund was offset (i.e., the tax refund 
payment date); and the State has already forwarded the funds as 
required or authorized by 42 U.S.C. 657. This paragraph does not apply 
to paragraph (f) of this section.

David A. Lebryk,
Fiscal Assistant Secretary.
[FR Doc. 2015-32732 Filed 12-29-15; 8:45 am]
 BILLING CODE 4810-AS-P



                                                             Federal Register / Vol. 80, No. 250 / Wednesday, December 30, 2015 / Rules and Regulations                                         81463

                                                181 Area in the Central Planning Area                   applicable leased tract (Phase II) or                 Fiscal Service (Fiscal Service), is
                                                and historical lease sites across all four              historical lease site; and                            amending its regulation governing the
                                                Gulf producing States. In the formulas                    (ii) The geographic center of each                  offset of tax refund payments to collect
                                                below, IAL, ILA, IMS, and ITX represent the             applicable leased tract (Phase II) or                 past-due support obligations. This rule
                                                sum of the inverses of the shortest                     historical lease site.                                will limit the time period during which
                                                distances between Alabama, Louisiana,                     (2) However, we will exclude                        Treasury may recover certain tax refund
                                                Mississippi, and Texas and all                          distances to an applicable leased tract               offset collections from States, when the
                                                applicable leased tracts (Phase II) and                 (Phase II) from this calculation if any               States have already forwarded such
                                                historical lease sites, respectively. We                portion of the tract is located in a                  funds to custodial parents as required or
                                                will multiply the result by the amount                  geographic area that was subject to a                 as authorized by applicable laws. This
                                                of shareable, qualified OCS revenues                    leasing moratorium on January 1, 2005,                change will limit the time period during
                                                (Phase II—capped).                                      unless the leased tract was in                        which Treasury may require States to
                                                Alabama Share = (IAL ÷ (IAL + ILA + IMS                 production on that date.                              return the offset funds to six months
                                                  + ITX)) × qualified OCS revenues                                                                            from the date of such collection, if
                                                                                                        § 1219.515 How will ONRR update the                   Treasury has determined that the
                                                  (Phase II—capped)                                     group of ‘‘historical lease sites’’ and
                                                Louisiana Share = (ILA ÷ (IAL + ILA + IMS               ‘‘applicable leased tracts (Phase II)’’ used
                                                                                                                                                              underlying refund was not due to the
                                                  + ITX)) × qualified OCS revenues                      for determining the allocation of shared              taxpayer.
                                                  (Phase II—capped)                                     revenues?                                             DATES:  Effective Date. This interim final
                                                Mississippi Share = (IMS ÷ (IAL + ILA +                    (a) As GOMESA directs, ONRR will                   rule is effective January 1, 2016.
                                                  IMS + ITX)) × qualified OCS revenues                  update the group of historical lease sites               Comment date. Comments must be
                                                  (Phase II—capped)                                     in the 2002–2007 Planning Area as                     received by February 29, 2016.
                                                Texas Share = (ITX ÷ (IAL + ILA + IMS +                 follows:                                              ADDRESSES: You can download this
                                                  ITX)) × qualified OCS revenues (Phase                    (1) On December 31, 2015, we will                  interim rule at the following Web site:
                                                  II—capped)                                            freeze the group of historical lease sites,           http://www.fms.treas.gov/debt. You may
                                                  (3) If, in any fiscal year, this                      subject to the adjustment under                       also inspect and copy this interim rule
                                                calculation results in less than a 10-                  paragraph (a)(2) of this section.                     at: Treasury Department Library,
                                                percent allocation of the qualified OCS                    (2) Beginning January 1, 2022, and                 Freedom of Information Act (FOIA)
                                                revenues (Phase II—capped) to any Gulf                  every fifth year thereafter, we will                  Collection, Room 1428, Main Treasury
                                                producing State, we will recalculate the                extend the ending date for determining                Building, 1500 Pennsylvania Avenue
                                                distribution. We will allocate 10 percent               the group of historical lease sites for an            NW., Washington, DC 20220. Before
                                                of the qualified OCS revenues (Phase                    additional five calendar years by adding              visiting, you must call (202) 622–0990
                                                II—capped) to the affected State and                    any new historical lease sites to the                 for an appointment.
                                                recalculate the other States’ shares of                 existing group.                                          In accordance with the U.S.
                                                the remaining qualified OCS revenues                       (b) Each year we will update the                   government’s eRulemaking Initiative,
                                                (Phase II—capped), omitting from the                    group of applicable leased tracts (Phase              Fiscal Service publishes rulemaking
                                                calculation the State receiving the 10-                 II) to include only leases that were in               information on www.regulations.gov.
                                                percent minimum share.                                  effect at any time during the previous                Regulations.gov offers the public the
                                                                                                        fiscal year.                                          ability to comment on, search, and view
                                                § 1219.514 How will ONRR allocate the                                                                         publicly available rulemaking materials,
                                                qualified OCS revenues (Phase II) to coastal            § 1219.516 When will ONRR disburse
                                                                                                                                                              including comments received on rules.
                                                political subdivisions within the Gulf                  funds to Gulf producing States and coastal
                                                producing States?                                       political subdivisions?                               Instructions for Comment Submission
                                                  (a) Of the qualified OCS revenues                       ONRR will disburse GOMESA                             Comments on this rule, identified by
                                                (Phase II) allocated to a Gulf producing                revenues as soon as authorized and                    docket FISCAL–2014–0005, should only
                                                State’s CPSs, ONRR will allocate 25                     practicable within the fiscal year                    be submitted using the following
                                                percent based on the proportion that                    following the year that we collect                    methods:
                                                each CPS’s population bears to the                      qualified OCS revenues (Phase II).                      • Federal eRulemaking Portal:
                                                population of all CPSs in the State.                    [FR Doc. 2015–32787 Filed 12–29–15; 8:45 am]          www.regulations.gov. Follow the
                                                  (b) Of the qualified OCS revenues                     BILLING CODE 4335–30–P                                instructions on the Web site for
                                                (Phase II) allocated to a Gulf producing                                                                      submitting comments. Fiscal Service
                                                State’s CPSs, we will allocate 25 percent                                                                     recommends using this method to
                                                based on the proportion that each CPS’s                 DEPARTMENT OF THE TREASURY                            submit comments since mail can be
                                                miles of coastline bears to the total                                                                         subject to delays caused by security
                                                miles of coastline across all CPSs in the               Fiscal Service                                        screening.
                                                State. However, for the State of                                                                                • Mail: Thomas Kobielus, Manager,
                                                Louisiana, we will deem CPSs without                    31 CFR Part 285                                       Treasury Offset Program Division, Debt
                                                a coastline to each have a coastline one-                                                                     Management Services, Bureau of the
                                                third the average length of the coastline               RIN 1510–AA10                                         Fiscal Service, 401 14th Street SW.,
                                                of all CPSs within Louisiana that have                                                                        Room 220B, Washington, DC 20227.
                                                                                                        Offset of Tax Refund Payments To
                                                a coastline.                                                                                                  Please note that mail may be delayed
                                                                                                        Collect Past-Due Support
                                                  (c)(1) Of the qualified OCS revenues                                                                        due to security screening.
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                                                (Phase II) allocated to a Gulf producing                AGENCY:  Bureau of the Fiscal Service,                  The fax and email methods of
                                                State’s CPSs, we will allocate 50 percent               Fiscal Service, Treasury.                             submitting comments on rules to Fiscal
                                                in amounts that are inversely                           ACTION: Interim final rule with request               Service have been discontinued.
                                                proportional to the respective distances                for comments.                                           All submissions received must
                                                between:                                                                                                      include the agency name (‘‘Bureau of
                                                  (i) The point in each CPS that is                     SUMMARY:  The Department of the                       the Fiscal Service’’) and docket number
                                                closest to the geographic center of the                 Treasury (Treasury), Bureau of the                    FISCAL–2014–0005 for this rulemaking.


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                                                81464        Federal Register / Vol. 80, No. 250 / Wednesday, December 30, 2015 / Rules and Regulations

                                                In general, comments received will be                   their own funds, or Treasury may retain               procedures contained therein do not
                                                published on Regulations.gov without                    such amounts from subsequent offset                   apply.
                                                change, including any business or                       collections made on behalf of the States.
                                                personal information provided.                          This rule will impose a six-month limit               Regulatory Flexibility Act Analysis
                                                Comments received, including                            upon Treasury for seeking recoupment                    It is hereby certified that the interim
                                                attachments and other supporting                        from States for erroneous offset funds                rule will not have a significant
                                                materials, are part of the public record                which have been forwarded to custodial                economic impact on a substantial
                                                and subject to public disclosure. Do not                parents pursuant to 42 U.S.C. 657.                    number of small entities. This rule
                                                disclose any information in your                           Following implementation of this                   merely provides a time frame for
                                                comment or supporting materials that                    rule, IRS and Fiscal Service will                     Treasury to require States to return
                                                you consider confidential or                            continue to work with the Federal                     collections. Moreover, the provisions
                                                inappropriate for public disclosure.                    Office of Child Support Enforcement                   contained in this interim rule impose no
                                                FOR FURTHER INFORMATION CONTACT:                        (OCSE) and State child support agencies               additional costs to small entities.
                                                Thomas Kobielus, Manager, at (202)                      to assess the impact of this interim final            Accordingly, a regulatory flexibility
                                                874–6810, or Tricia Long, Senior                        rule and to identify potential                        analysis under the Regulatory
                                                Counsel, at (202) 874–6680.                             improvements in the tax offset process,               Flexibility Act (5 U.S.C. 601 et seq.) is
                                                SUPPLEMENTARY INFORMATION:                              including the practice of recouping from              not required.
                                                                                                        States erroneous offset funds that have
                                                I. Background                                           been forwarded to custodial parents.                  Unfunded Mandates Act of 1995
                                                   When a tax refund payment is issued                  Once sufficient data respecting
                                                                                                        implementation of this new rule is                       Section 202 of the Unfunded
                                                and offset through the Treasury Offset
                                                                                                        available, but in no case later than 2                Mandates Reform Act of 1995, 2 U.S.C.
                                                Program (TOP) to collect a delinquent
                                                                                                        years, Treasury will work with OCSE to                1532 (Unfunded Mandates Act),
                                                child support debt owed by the
                                                                                                        consider further reduction in the time                requires that an agency prepare a
                                                taxpayer, the taxpayer receives the
                                                                                                        limit placed upon it for seeking                      budgetary impact statement before
                                                benefit of the payment in the form of a
                                                                                                        recoupment from States.                               promulgating any rule likely to result in
                                                credit on the amount of debt owed. If
                                                the Internal Revenue Service (IRS)                         The six-month limitation in this rule              a Federal mandate that may result in the
                                                subsequently determines that the                        applies only to the offset of tax refund              expenditure by state, local, and tribal
                                                taxpayer was not entitled to that tax                   payments to collect past-due support                  governments, in the aggregate, or by the
                                                refund, the taxpayer is accordingly not                 obligations when States have forwarded                private sector, of $100 million or more
                                                entitled to the credit on the debt owed.                the collected funds to the custodial                  in any one year. If a budgetary impact
                                                Currently, IRS has unlimited time                       parent. This rule does not apply when                 statement is required, section 205 of the
                                                during which to require Fiscal Service                  States have retained the funds. This rule             Unfunded Mandates Act also requires
                                                to recover such erroneous offset funds                  does not apply to any other type of debt              the agency to identify and consider a
                                                from the Federal or State agency which                  being collected by tax refund offset                  reasonable number of regulatory
                                                collected the funds. Fiscal Service                     under 31 CFR part 285. This rule does                 alternatives before promulgating the
                                                requires return of monies representing                  not affect Treasury’s rights to seek                  rule. We have determined that this
                                                the offset from State agencies                          recovery of the erroneous offset funds                interim rule will not result in
                                                notwithstanding the fact that the State                 from any person through any other                     expenditures by state, local, and tribal
                                                agency may have already forwarded                       means permitted by law.                               governments, in the aggregate, or by the
                                                such funds to the custodial parent.                        Fiscal Service developed this interim              private sector, of $100 million or more
                                                   States submit past-due support                       final rule in consultation with the IRS               in any one year. Accordingly, we have
                                                obligations to TOP both for collection of               and the Department of Health and                      not prepared a budgetary impact
                                                support debts which have been assigned                  Human Services (HHS) and appreciates                  statement or specifically addressed any
                                                to the State pursuant to 42 U.S.C.                      their assistance. As required by 42                   regulatory alternatives.
                                                608(a)(3) and on behalf of custodial                    U.S.C. 664(b)(1), HHS has approved this
                                                                                                                                                              Federalism
                                                parents, pursuant to 42 U.S.C. 654(4).                  interim final rule.
                                                Collections for support debts collected                 II. Procedural Analyses                      This rule has been reviewed under
                                                on behalf of custodial parents pursuant                                                            Executive Order (EO) 13132,
                                                to 42 U.S.C. 654(4) are required by 42                  Request for Comment on Plain Language Federalism. This rule relieves the States
                                                U.S.C. 657 to be forwarded by the States                  Executive Order 12866 requires each      of an obligation to return funds to the
                                                to the custodial parent. By regulation,                 agency in the Executive branch to write    Federal Government after a certain time
                                                any of those collections resulting from                 regulations that are simple and easy to    period when the States have already
                                                tax refund offsets must be forwarded                    understand. We invite comment on how forwarded the funds to custodial
                                                within 30 calendar days of initial                      to make this interim rule clearer. For     parents, as required or authorized by
                                                receipt (unless the refund offset is based              example, you may wish to discuss: (1)      applicable laws, and they no longer
                                                upon a joint return, in which case, the                 Whether we have organized the material have such funds. Treasury, with
                                                State has six months). See 45 CFR                       to suit your needs; (2) whether the        assistance from the Office of Child
                                                302.32(b)(3)(ii). States also collect                   requirements of the rule are clear; or (3) Support Enforcement at the Department
                                                money as reimbursement for public                       whether there is something else we         of Health and Human Services,
                                                assistance paid to the family. States                   could do to make this rule easier to       consulted with the States when
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                                                have the option, as authorized by 42                    understand.                                developing this interim rule. Therefore,
                                                U.S.C. 657, to forward such collections                                                            in accordance with Executive Order
                                                to custodial parents. Therefore, in many                Regulatory Planning and Review             13132, it is determined that this rule
                                                cases, the States no longer have the                      The interim rule does not meet the       does not have sufficient federalism
                                                funds in their possession to return to                  criteria for a ‘‘significant regulatory    implications to warrant the preparation
                                                Treasury. Under current procedures,                     action’’ as defined in Executive Order     of a federalism summary impact
                                                States are required to pay Treasury from                12866. Therefore, the regulatory review    statement.


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                                                             Federal Register / Vol. 80, No. 250 / Wednesday, December 30, 2015 / Rules and Regulations                                        81465

                                                Administrative Procedure Act                            Fiscal Service may deduct the amount                  delaying the scheduled rehabilitations.
                                                  This rule is being issued without prior               of the erroneous offset funds from                    This deviation allows the bridge to
                                                public notice and comment because                       amounts payable to HHS or the State, as               remain in its closed-to-navigation
                                                under 5 U.S.C. 553(b) good cause exists                 the case may be; or, upon Fiscal                      position for three eight-hour periods
                                                to determine that prior notice and                      Service’s request, the State shall return             during three consecutive days on two
                                                comment rulemaking is unnecessary                       promptly to the affected taxpayer or                  separate occasions.
                                                and contrary to the public interest. The                Fiscal Service an amount equal to the                 DATES: The deviation published
                                                policy being implemented through this                   amount of the erroneous funds (unless                 December 11, 2015 (80 FR 76860) is
                                                rule imposes a time limitation on                       the State previously has forwarded such               effective from 7 a.m. on January 20,
                                                Treasury for recovering erroneous offset                amounts, or any portion of such                       2016 through 3 p.m. on January 29,
                                                funds from States that have forwarded                   amounts, to the affected taxpayer). HHS               2016.
                                                such funds onto families. It relieves the               and States shall notify Fiscal Service                ADDRESSES: The docket mentioned in
                                                States of the burden of having to pay                   any time HHS or a State returns an                    the preamble as being available in the
                                                such amounts to Treasury from their                     erroneous offset payment to an affected               docket are part of the docket USCG–
                                                own funds and does not adversely affect                 taxpayer. Fiscal Service and HHS, or the              2015–0974 and are available at http://
                                                the rights of the public.                               appropriate State, will adjust their                  www.regulations.gov. Type the docket
                                                                                                        debtor records accordingly.                           number in the ‘‘SEARCH’’ box and click
                                                List of Subjects in 31 CFR Part 285                        (h) Time limitation. If IRS notifies               ‘‘SEARCH’’. Click on Open Docket
                                                  Administrative practice and                           Fiscal Service on or after January 1,                 Folder on the line associated with this
                                                procedure, Child support, Child welfare,                2016, that a tax refund payment that                  deviation.
                                                Claims, Credits, Debts, Disability                      was offset was erroneous or otherwise
                                                                                                                                                              FOR FURTHER INFORMATION CONTACT: If
                                                benefits, Federal employees,                            not due to the taxpayer, Fiscal Service
                                                                                                                                                              you have questions on this temporary
                                                Garnishment of wages, Hearing and                       shall not deduct the amount of the                    deviation, call or email Donna Gagliano,
                                                appeal procedures, Loan programs,                       erroneous offset funds from amounts                   Bridge Specialist, Coast Guard;
                                                Privacy, Railroad retirement, Railroad                  due to HHS or the State, or otherwise                 telephone 504–671–2128, email
                                                unemployment insurance, Salaries,                       demand return of the offset funds from                Donna.Gagliano@uscg.mil.
                                                Social Security benefits, Supplemental                  the State pursuant to paragraph (g) of
                                                                                                                                                              SUPPLEMENTARY INFORMATION: On
                                                Security Income (SSI), Taxes, Veterans’                 this section, if the date of IRS’s
                                                                                                                                                              December 11, 2015, the Coast Guard
                                                benefits, Wages.                                        notification to Fiscal Service in
                                                                                                                                                              published a notice of temporary
                                                  For the reasons set forth in the                      paragraph (g) is more than six months
                                                                                                                                                              deviation from regulations entitled,
                                                preamble, 31 CFR part 285 is amended                    after the date the tax refund was offset
                                                                                                                                                              ‘‘Drawbridge Operation Regulation; Des
                                                as follows:                                             (i.e., the tax refund payment date); and
                                                                                                                                                              Allemands Bayou, Des Allemands, LA’’
                                                                                                        the State has already forwarded the
                                                                                                                                                              in the Federal Register (80 FR 76860).
                                                PART 285—DEBT COLLECTION                                funds as required or authorized by 42
                                                                                                                                                              The Burlington Northern Santa Fe
                                                AUTHORITIES UNDER THE DEBT                              U.S.C. 657. This paragraph does not
                                                                                                                                                              Railroad requested this temporary
                                                COLLECTION IMPROVEMENT ACT OF                           apply to paragraph (f) of this section.
                                                                                                                                                              deviation from the operating schedule of
                                                1996                                                    David A. Lebryk,                                      the swing span drawbridge across Des
                                                ■ 1. The authority citation for part 285                Fiscal Assistant Secretary.                           Allemands Bayou, mile 14.0, at Des
                                                continues to read as follows:                           [FR Doc. 2015–32732 Filed 12–29–15; 8:45 am]          Allemands, St. Charles and Lafourche
                                                                                                        BILLING CODE 4810–AS–P                                Parishes, Louisiana, for January 13
                                                  Authority: 5 U.S.C. 5514; 26 U.S.C. 6402;                                                                   through 22, 2016, to perform the
                                                31 U.S.C. 321, 3701, 3711, 3716, 3719,
                                                3720A, 3720B, 3720D; 3720E; 42 U.S.C. 664;                                                                    rehabilitation. Due to the weather
                                                E.O. 13019, 61 FR 51763, 3 CFR, 1996 Comp.,             DEPARTMENT OF HOMELAND                                issues, preparations for the
                                                p. 216.                                                 SECURITY                                              rehabilitation were delayed so
                                                                                                                                                              Burlington Northern Santa Fe Railroad
                                                ■ 2. Amend § 285.3 as follows:
                                                ■ a. Revise paragraph (g).                              Coast Guard                                           requested a modification to the effective
                                                ■ b. Redesignate paragraphs (h) through                                                                       dates from January 20 through 29, 2016.
                                                (k) as paragraphs (i) through (l),                      33 CFR Part 117                                          The bridge has a vertical clearance of
                                                respectively.                                                                                                 three feet above mean high water in the
                                                                                                        [Docket No. USCG–2015–0974]                           closed-to-navigation position and
                                                ■ c. Add a new paragraph (h).
                                                  The revision and addition read as                                                                           unlimited in the open-to-navigation
                                                                                                        Drawbridge Operation Regulation; Des
                                                follows:                                                                                                      position.
                                                                                                        Allemands Bayou, Des Allemands, LA                       The draw currently operates under 33
                                                § 285.3 Offset of tax refund payments to                AGENCY:  Coast Guard, DHS.                            CFR 117.440(b). For purposes of this
                                                collect past-due support.                                                                                     deviation, the bridge will not be
                                                                                                        ACTION: Delay of effective date without
                                                *     *     *     *     *                               notice for temporary deviation from                   required to open from 7 a.m. to 3 p.m.
                                                  (g) Disposition of amounts collected.                 regulations.                                          daily for two three-day periods, January
                                                Fiscal Service will transmit amounts                                                                          20 through 22 and January 27 through
                                                collected for debts, less fees charged                  SUMMARY:   The Coast Guard is modifying               29, 2016. At all other times, the bridge
                                                under paragraph (i) of this section, to                 the effective dates of a published                    will operate in accordance with 33 CFR
                                                HHS or to the appropriate State. If IRS                 temporary deviation from the operating                117.440(b).
mstockstill on DSK4VPTVN1PROD with RULES




                                                notifies Fiscal Service that a tax refund               schedule that governs the Burlington                     The Burlington Northern Santa Fe
                                                payment that was offset was erroneous                   Northern Santa Fe Railroad swing span                 Railroad requested a modification to the
                                                or otherwise not due to the taxpayer,                   drawbridge across Des Allemands                       effective dates of the temporary
                                                Fiscal Service will notify HHS or the                   Bayou, mile 14.0, at Des Allemands, St.               deviation for the operation of the
                                                appropriate State that the tax refund                   Charles and Lafourche Parishes,                       drawbridge to delay the previously
                                                payment was not eligible for offset.                    Louisiana. This modification of the                   approved deviation to accommodate
                                                Subject to paragraph (h) of this section,               dates is necessary due to weather                     rehabilitation work involving rest pivot


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Document Created: 2015-12-30 03:16:04
Document Modified: 2015-12-30 03:16:04
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionRules and Regulations
ActionInterim final rule with request for comments.
DatesEffective Date.
ContactThomas Kobielus, Manager, at (202) 874-6810, or Tricia Long, Senior Counsel, at (202) 874-6680.
FR Citation80 FR 81463 
RIN Number1510-AA10
CFR AssociatedAdministrative Practice and Procedure; Child Support; Child Welfare; Claims; Credits; Debts; Disability Benefits; Federal Employees; Garnishment of Wages; Hearing and Appeal Procedures; Loan Programs; Privacy; Railroad Retirement; Railroad Unemployment Insurance; Salaries; Social Security Benefits; Supplemental Security Income (ssi); Taxes; Veterans' Benefits and Wages

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