The Internal Revenue Code of 1986, referred to in subsec. (a)(2)(B), is classified generally to Title 26, Internal Revenue Code.

1997—Subsec. (a)(1). Pub. L. 105–33, § 5513(a)(4), substituted “section 608 (a)(3)” for “section 602 (a)(26)”.

Subsec. (a)(2)(A). Pub. L. 105–33, § 5531(b), substituted “section 654 (4)(A)(ii)” for “section 654 (6)” in first sentence.

Pub. L. 105–33, § 5532(i)(1), inserted “in accordance with section 657 of this title” after “owed” in penultimate sentence.

1996—Subsec. (a)(1). Pub. L. 104–134, § 31001(v)(2)(1), inserted at end “This subsection may be executed by the disbursing official of the Department of the Treasury.”

Pub. L. 104–193 substituted “section 657” for “section 657 (b)(4) or (d)(3)”.

Subsec. (a)(2)(A). Pub. L. 104–134, § 31001(v)(2)(2), inserted at end “This subsection may be executed by the Secretary of the Department of the Treasury or his designee.”

1990—Subsec. (a)(2)(B). Pub. L. 101–508, § 5011(a), struck out “, and before January 1, 1991” after “1985”.

Subsec. (c)(2). Pub. L. 101–508, § 5011(b)(1), substituted “qualified child (or a qualified child and the parent with whom the child is living if the same support order includes support for the child and the parent)” for “minor child”.

Subsec. (c)(3). Pub. L. 101–508, § 5011(b)(2), added par. (3).

1986—Subsec. (a)(2)(B). Pub. L. 99–514, § 2, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

Subsec. (b)(2)(A). Pub. L. 99–514, § 1883(b)(8), substituted “threshold” for “threshhold”.

1984—Subsec. (a). Pub. L. 98–378, § 21(a), (b)(1), designated existing provisions as par. (1), substituted “shall concurrently send notice to such individual that the withholding has been made (including in or with such notice a notification to any other person who may have filed a joint return with such individual of the steps which such other person may take in order to secure his or her proper share of the refund), and shall pay” for “and pay”, and added pars. (2) and (3).

Pub. L. 98–378, § 11(d), inserted “or section 671 (a)(17)” and substituted “section 657 (b)(4) or (d)(3)” for “section 657 (b)(3)”.

Subsec. (b)(1). Pub. L. 98–378, § 21(b)(2), designated existing provisions as par. (1), substituted “The regulations shall be consistent with the provisions of subsection (a)(3) of this section, shall specify” for “The regulations shall specify”, substituted “and shall provide” for “and provide”, inserted provision that any fee paid to the Secretary of the Treasury pursuant to subsec. (b) may be used to reimburse appropriations which bore all or part of the cost of applying such procedure, and added par. (2).

Subsec. (c)(1). Pub. L. 98–378, § 21(c), designated existing provisions as par. (1), inserted reference to par. (2), and added par. (2).

Amendment by section 5513(a)(4) of Pub. L. 105–33 effective as if included in section 108 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. 104–193, at the time such section 108 became law, see section 5518(b) of Pub. L. 105–33, set out as a note under section 652 of this title.

Amendment by sections 5531(b) and 5532(i)(1) of Pub. L. 105–33 effective as if included in the enactment of title III of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. 104–193, see section 5557 of Pub. L. 105–33, set out as a note under section 608 of this title.

Amendment by Pub. L. 104–193 effective Oct. 1, 1996, or earlier at the State’s option, see section 302(c) of Pub. L. 104–193, set out as a note under section 657 of this title.

For provisions relating to effective date of title III of Pub. L. 104–193, see section 395 (a)–(c) of Pub. L. 104–193, set out as a note under section 654 of this title.

Section 5011(c) of Pub. L. 101–508 provided that: “The amendments made by subsection (b) [amending this section] shall take effect on January 1, 1991.”

Amendment by section 11(d) of Pub. L. 98–378 effective Oct. 1, 1984, and applicable to collections made on or after that date, see section 11(e) of Pub. L. 98–378, set out as a note under section 654 of this title.

Amendment by section 21 (a)–(c) of Pub. L. 98–378 applicable with respect to refunds payable under section 6402 of Title 26, Internal Revenue Code, after Dec. 31, 1985, see section 21(g) of Pub. L. 98–378, set out as a note under section 6103 of Title 26.

Section effective Oct. 1, 1981, except as otherwise specifically provided, see section 2336 of Pub. L. 97–35, set out as an Effective Date of 1981 Amendment note under section 651 of this title.