The purpose of proposed Rule 12E-1.014, F.A.C. (Federal Offset Program; Passport Denial; Secretary of the Treasury Full Collection Services), is to align timeframe references for when the Department delays distribution of ....

 

DEPARTMENT OF REVENUE

Child Support Program

RULE NOS.:RULE TITLES:

12E-1.014Federal Offset Program; Passport Denial; Secretary of the Treasury Full Collection Services

12E-1.042Income Withholding

PURPOSE AND EFFECT: The purpose of proposed Rule 12E-1.014, F.A.C. (Federal Offset Program; Passport Denial; Secretary of the Treasury Full Collection Services), is to align timeframe references for when the Department delays distribution of an offset from a joint federal income tax refund with federal statutes and regulations. The purpose of proposed Rule 12E-1.042, F.A.C. (Income Withholding), is to adopt the updated Income Withholding for Support form (CS-EF05/06), which the Child Support Program mails to payors of income to implement income deduction for child support obligations. The changes correspond to the updated Federal Office of Child Support Services form.

SUMMARY: The proposed amendments to Rule 12E-1.014, F.A.C. (Federal Offset Program; Passport Denial; Secretary of the Treasury Full Collection Services), align timeframe references with 42 USC 664(a)(3)(B). The proposed amendment to Rule 12E-1.042, F.A.C. (Income Withholding), adopts the updated Income Withholding for Support form (CS-EF05/06) amended to correspond to the updated Federal Office of Child Support Services form.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences regarding rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 409.2557(3), 409.2564(13) FS.

LAW IMPLEMENTED: 61.1301(1)(a)1, 61.17, 409.2564 FS.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAR.

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Bobby York, Government Analyst II, Child Support Program, Department of Revenue, P.O. Box 8030, Mail Stop 2-4464, Tallahassee, Florida 32314-8030, Telephone: [phone].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12E-1.014 Federal Offset Program; Passport Denial; Secretary of the Treasury Full Collection Services.

(1) through (2) No change.

(3) Federal Offset Program.

(a) through (e) No change.

(f) Distribution of Offset.

1. No change.

2. For past-due support not assigned to the state, the Department delays distribution of an offset from a joint federal income tax refund for a period not to exceed six months 180 days after the Department receives notice of the offset, as allowed by 42 USC 664(a)(3)(B) to allow the unobligated joint filer to claim the unobligated joint filer’s share of the refund before the offset is distributed. In that case, distribution is delayed until one of the following occurs:

a. The Department receives written verification from the United States Department of Treasury that the unobligated joint filer’s claim filed by the obligor’s spouse has been resolved; or

b. Six months 180 days after has passed since the Department receives notice of received the offset.

3. No change.

(g) No change. 

(4) through (8) No change.

Rulemaking Authority 409.2557(3)(i), 409.2564(13) FS. Law Implemented 61.17, 409.2564 FS. History–New 6-17-92, Amended 7-20-94, Formerly 10C-25.011, Amended 1-23-03, 1-12-10, 9-17-18,_________..

 

12E-1.042 Income Withholding.

In accordance with Section 61.1301(1)(a)1., F.S., the notice used by the Department to implement income deduction in Title IV-D cases is the Income Withholding for Support form (CS-EF05/06). Form CS-EF05/06, (http://www.flrules.org/Gateway/reference.asp?No=Ref-xxxxx 15881), is hereby incorporated by reference, effective xx/xx 09/23. The notice may be mailed to a payor of income or delivered electronically if the payor consents to electronic notification.

Rulemaking Authority 409.2557(3), FS. Law Implemented 61.1301(1)(a)1. FS. History–New 9-14-23,_________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Bobby York

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: March 26, 2024

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: February 16, 2024