EXTENSION OF IRS INTERCEPT FOR NON-AFDC FAMILIES.

SEC. 5011 EXTENSION OF IRS INTERCEPT FOR NON-AFDC FAMILIES. (a) Authority of States To Request Withholding of Federal Tax Refunds From Persons Owing Past Due Child Support.—Section 464(a)(2)(B) (42 U.S.C. 664(a)(2)(B)) is amended by striking “, and before January 1, 1991”. (b) Withholding of Federal Tax Refunds and Collection of Past Due Child Support on Behalf of Disabled Child of Any Age, and of Spousal Support Included in any Child Support Order.—Section 464(c) (42 U.S.C. 664(c)) is amended— (1) in paragraph (2), by striking “minor child.” and inserting “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).”; and (2) by adding at the end the following: “(3) For purposes of paragraph (2), the term ‘qualified child’ means a child— “(A) who is a minor; or “(B) (i) who, while a minor, was determined to be disabled under title H or )(VI; and “(ii) for whom an order of support is in force.”. (c) Effective Date.—The amendments made by subsection (b) shall take effect on January 1, 1991.