- (1) ORS will refer qualified support debts to the federal Office of Child Support Enforcement for offset by federal tax refund intercept pursuant to 45 CFR 303.72 and 42 U.S.C. 664.
- (2) IV-A and non-IV-A child support debts will be submitted for federal tax refund offset for past-due support owed to any child, whether or not the child is a minor at the time of certification or offset.
- (3) IV-A and non-IV-A debts that meet certification criteria may be certified and the federal tax refund may be intercepted, even if the obligor is paying on arrearages.
KEY: alimony, child support
Date of Last Change: August 14, 2023
Notice of Continuation: April 22, 2024
Authorizing, and Implemented or Interpreted Law: 26B-1-202; 26B-9-108; 45 CFR 303.72; 42 U.S.C. 664