Section 1 Short title
This Act may be cited as the “Elimination of Single Parent Tax Act of 2013”.
Elimination of Single Parent Tax Act of 2013
A BILL
To amend part D of title IV of the Social Security Act to prohibit States from charging child support recipients for the collection of child support.
Sec. 2 Prohibition on States from charging child support recipients for the collection of child support
Section 454(6)(B)(ii) of the Social Security Act (42 U.S.C. 654(6)(B)(ii)) is amended—
by striking “retained by the State from support collected on behalf of the individual (but not from the first $500 so collected), paid by the individual applying for the services,”; and
by striking the comma after “absent parent”.
Sec. 3 Conforming amendments
Section 457(a)(4) of the Social Security Act (42 U.S.C. 657(a)(4)) is amended—
by striking “the portion of ”; and
by striking “that remains after withholding any fee pursuant to section 454(6)(B)(ii)”.
Sec. 4 Effective date
In general— Except as otherwise provided in subsection (b), each amendment made by this Act shall take effect on October 1, 2013, and shall apply to payments under part D of title IV of the Social Security Act for quarters beginning on or after such date.
Delay permitted if state legislation required—
In general— Until the date described in paragraph (2), a qualified State plan shall not be regarded as failing to comply with part D of title IV of the Social Security Act, solely by reason of the plan failing to comply with the additional requirements imposed by reason of this Act.
Date described—
In general— The date described in this paragraph is the first day of the first calendar quarter that begins after the close of the first regular session of the State legislature that ends after the effective date of this Act.
Special rule— For purposes of subparagraph (A), in the case of a State that has a 2-year legislative session, each year of the session is deemed to be a separate regular session of the State legislature.
Qualified state plan— In paragraph (1), the term qualified State plan means a State plan, approved under part D of title IV of the Social Security Act, which the Secretary of Health and Human Services determines will require State legislation (other than legislation appropriating funds) in order for the plan to meet the additional requirements imposed by reason of this Act.