The Office of Child Support (OCS) has amended the following rules. The rules were reviewed in accordance with section 119.032 of the Revised Code, which requires the review of all state agency rules within a five-year period.
| Amended Rule | Amended Rule Title | Prior Effective Date of Rule | Effective Date of Amendment |
|---|
| 5011:12‑50‑32 | Federal Income Tax Refund Offset Program | 7/01/2006 | 9/01/2011 |
This is the principle rule, which provides an introduction to the federal tax refund offset program and defines terms that are used in the supplemental rules. Changes from the existing rule: clarify the definition of injured spouse; in paragraph (B)(5), revise the rule reference and replace "Interstate" with "Intergovernmental" in order to be consistent with the new interstate regulations 45 CFR section 303.7.
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
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| 5101:12‑50‑32.1 | Submission Criteria | 5/15/2008 | 9/01/2011 |
This rule describes the criteria required for submittal to the federal tax refund offset program. Change from the existing rule: replace the term "interstate" with "intergovernmental" in order to be consistent with the new interstate regulations 45 CFR section 303.7.
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3125.03 and 3125.25.
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| 5101:12‑50‑32.4 | Rejected Submissions | 7/01/2006 | 9/01/2011 |
This rule describes the procedure a child support enforcement agency (CSEA) is required to follow when a federal tax offset submission is rejected by the federal Office of Child Support Enforcement (OCSE). Change from the rescinded rule: replace the term "administrative" with "administration" in paragraph (C).
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
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| 5101:12‑50‑32.5 | Administrative Offset Review of Federal Tax Refund Offset Program Submittals | 7/15/2008 | 9/01/2011 |
This rule describes the process for requesting and conducting an administrative tax offset review when an obligor has been submitted to the federal tax offset program. Change from the existing rule: replace the term "interstate" with "intergovernmental" in order to be consistent with the new interstate regulations 45 CFR section 303.7.
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
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| 5101:12‑50‑32.6 | The Federal Income Tax Refund Offset Process | 7/01/2006 | 9/01/2011 |
This rule describes the process used to offset a federal income tax refund. Changes from the existing rule: in paragraph (B), combine the unassigned arrears with the assigned arrears as second in the collection priority to be consistent with the new IRS guidelines; in paragraph (C), revise the federal tax offset process from biweekly to weekly to be consistent with the new IRS tax offset process, and clarify the type of reports issued by OCSE to states; and in paragraph (F), replace the term "interstate" with "intergovernmental" in order to be consistent with the new interstate regulations 45 CFR section 303.7.
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
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| 5101:12‑50‑32.7 | Service Fee | 7/01/2006 | 9/01/2011 |
This rule describes the fees that are charged by the federal Financial Management Service for each federal tax offset processed. Change from the existing rule: revise the rule reference in paragraph (D).
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
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| 5101:12‑50‑32.8 | Federal Income Tax Refund Offset Reports | 7/01/2006 | 9/01/2011 |
This rule describes the federal income tax refund offset collections reports that are provided to the child support enforcement agencies for appropriate action(s). Changes from the existing rule include: in paragraph (C), clarify the language, and correct the rule reference.
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
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| 5101:12‑50‑32.10 | Joint Refunds | 7/01/2006 | 9/01/2011 |
This rule describes the process in which federal tax refund offset collections from a joint tax returns are disbursed. Change from the existing rule: define the term "receipt" in paragraph (B).
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
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OCS has made no change to the rules listed below. The rules were reviewed in accordance with section 119.032 of the Revised Code, which requires the review of all state agency rules within a five-year period. The effective dates of these rules will remain the same as the existing rules pursuant to paragraph (E) of section 119.032 of the Revised Code:
| Rule | Rule Title | Effective Date |
|---|
| 5101:12‑50‑30 | Federal Offset Program | 7/01/2006 |
This rule lists the programs that are part of the federal tax offset program.
This rule is authorized by ORC section 3125.25; and amplifies ORC sections 3125.03 and 3125.25.
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| 5101:12‑50‑32.2 | The Federal Match Process and Pre-Offset Notice | 7/01/2006 |
This rule describes the federal tax offset match process and the pre-offset notice procedure.
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
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| 5101:12‑50‑32.3 | Adding, Updating, and Deleting Obligors from the Ohio Tax Offset File | 7/01/2006 |
This rule describes the requirements for adding, updating, and deleting obligors from the federal tax offset file submittal by Ohio to OCSE.
This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.
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INSTRUCTIONS:
When the CSPMTL is published, the CSPM will be updated as follows:
- An amended rule will be inserted and the previous version will be moved to the OAC Archive section of the eManuals.
- A no change rule will continue with the same effective date.
INSTRUCTIONS for CSEA INTERNAL PROCEDURAL HANDBOOK:
Paragraph (I)(1) of OAC rule 5101:12-1-01 states that, whenever a program change requires modification of local procedures, the CSEA is required to revise its internal procedural handbook and submit the revision to OCS within thirty days of the revision. The CSEA should carefully review the amended rules contained in this CSPMTL to determine whether they require the CSEA to update its internal procedural handbook.