This Debt Collection Improvement Act expedites the collection of delinquent child support by authorizing the Internal Revenue Service to withhold income tax refunds to taxpayers who are delinquent in their child support. The Debt Collection Improvement Act makes a tax refund intercept a sharp tool in the collection of delinquent support. State and federal income tax refunds can be taken directly from a tax refund of a delinquent spouse.

Other child support enforcement tools include attachments, which are liens against property; garnishments, which are wage withholding orders; security or bonds, which are guarantees of future payment. Child support cannot be discharged through bankruptcy. Both civil and criminal contempt of court are extreme actions taken in the face of delinquent support.

See also ACSES; ACES.

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