CSPMTL 78 (Five Year Rule Review - Program Income and State Income Tax Refund Offset)
Child Support Program Manual Transmittal Letter No. 78
June 24, 2013
TO: All Child Support Program Manual Holders
FROM: Michael B. Colbert, Director
SUBJECT: Five Year Rule Review - Program Income and State Income Tax Refund Offset

The Office of Child Support (OCS) has amended the following rules. The rules have been 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 RuleAmended Rule TitlePrior Effective Date of RuleEffective Date of Amendment
5101:12‑1‑53Program Income5/15/20087/15/2013
This rule describes what is considered IV-D program income and that IV-D program income must be reported by the CSEA on the JFS 02750, "Child Support Enforcement Agency Quarterly Financial Statement." Changes from the existing rule include: revised the effective date of the JFS form in paragraph (C), and corrected the Ohio Administrative Code (OAC) rule reference in paragraph (D)(6).
This rule is authorized by ORC section 3125.25, and amplifies ORC sections 3119.27, 3121.59, 3123.17, and 3125.37.
5101:12‑50‑20.1Pre-Offset Notice and Income Tax Refund Offset Review7/15/20087/15/2013
This rule describes the state income tax refund offset administrative review process and the debtor's rights to an income tax refund offset review to contest the submittal of a child support debt for offset. Changes from the existing rule include: revised paragraphs (A)(1) and (B)(5) for clarity.
This rule is authorized under ORC sections 3123.823 and 3125.25, and amplifies ORC sections 3123.82, 3123.821, 3123.822, and 3123.823.

OCS has proposed the rules listed below as "No Change." The rules have been 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:

RuleRule TitleEffective Date
5101:12‑50‑20State Income Tax Refund Offset Refund7/15/2008
This rule describes the state income tax refund offset program to collect overdue or overpaid child support and provides definitions of certain terms used in this rule and its supplemental rules.
This rule is authorized under ORC sections 3123.823 and 3125.25; and amplifies ORC sections 3123.82, 3123.821, 3123.822, and 3123.823.
5101:12‑50‑20.2Overdue Child Support7/15/2008
This rule describes the criteria for submitting overdue child support to the Ohio Department of Taxation (ODT) for a state income tax refund offset.
This rule is authorized under ORC sections 3123.823 and 3125.25; and amplifies ORC sections 3123.82, 3123.821, 3123.822, and 3123.823.
5101:12‑50‑20.3Overpaid Child Support7/15/2008
This rule describes the criteria for submitting overpaid child support to ODT for a state income tax refund offset.
This rule is authorized under ORC sections 3123.823 and 3125.25, and amplifies ORC sections 3123.82, 3123.821, 3123.822, and 3123.823.

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.

The rules and forms in the CSPM can be accessed at:

http://emanuals.jfs.ohio.gov.

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.