Child Support Enforcement |
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Rule 12E-1.005 F.A.C. |
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| Rule Number:12E-1.014, F.A.C. | |
| Rule Title:Internal Revenue Service Tax Refund Offset Program; Passport Denial; Administrative Offset Program; Internal Revenue Service Full Collection Services | |
| Hearing: | 09/29/09 |
| Cabinet to Approve Rulemaking: | 08/25/09 |
| Rule Workshop: | 05/11/09 |
| Purpose:The proposed amendments to Rule 12E-1.014, F.A.C., reflect the change in 42 USC Section 664(c) which now allows the certification of past-due amounts for Internal Revenue Service Tax Refund Offset in non-public assistance cases where the child has emancipated. The amendment also changes the certification threshold for passport denial from $5000 to amounts over $2500 as allowed by Section 409.2564(10), F.S., as amended July 1, 2007. Other amendments provide new exception criteria for restoring passport privileges to an obligor who owes more than $2500. The effect of the proposed rule is to inform the public the Department will certify past-due amounts for non-public assistance cases for a child for Internal Revenue Service Tax Refund Offset, even if the child has emancipated. The rule also informs the public that the certification threshold for past-due support for passport denial has changed from $5000, to past-due support of more the $2500. Finally, the rule informs the public the Department may consider exceptions to restoring an obligor’s passport even if the obligor was not certified in error and has not paid the past-due support balance amount below $2500. | |