The NCSEA Board of Directors has approved a resolution to support the exclusion of past due child support from individual COVID-19 stimulus payments.
On March 27, 2020, Congress passed the Coronavirus Aid, Relief, and Economic Security (CARES) Act, which provides emergency assistance and health care response for individuals, families, and businesses affected by the 2020 coronavirus pandemic. One important component of the CARES Act provides for $1,200 to be given to individual citizens within certain income limits. While the CARES Act excluded such payments from offset for certain debts owed to the government under subsections (d),(e), and (f) of Section 6402 of the Internal Revenue Code of 1986 (IRC), the Act did not similarly exclude payments from offset for past-due child support under subsection (c) of IRC Section 6402.
Most state and tribal child support programs understood the purpose of the payment was to provide immediate and necessary relief to individuals who may have been impacted by the COVID-19 pandemic. They preferred that the payment be paid to each parent without being offset for past-due support, as the self-sufficiency of both parents was the immediate focus. However, there was limited opportunity to share that perspective with Congress prior to the enactment of the CARES Act. Read the full resolution here.