Page:United States Statutes at Large Volume 88 Part 2.djvu/1042

 2358

PUBLIC LAW 93-647-JAN. 4, 1975

[88 STAT.

wholly owned Federal corporation) to any individual, including members of the armed services, shall be subject, in like manner and to the same extent as if the United States were a private person, to legal process brought for the enforcement, against such individual of his legal obligations to provide child support or make alimony payments. "c'lVir. AtrnONS TO P^XFORCE C H I L D S U P P O R T OBLKiATlOXS

42 USC 660.

"g^c. 460. The district courts of the United States shall have jurisdiction, without regard to any amount in controversy, to hear and determine any civil action certified by the Secretary of Health, EduAnte, p. 2351. cation, and Welfare under section 452(a)(8) of this Act. A civil action under this section may be brought in any judicial district in which the claim arose, the plaintiff resides, or the defendant resides." Collection of Child Support Obligations

26 USC 6305.

26 USC 6334.

26 USC 6303. titVr^ p*"^"*

(b)(1) Subchapter A of chapter 64 of the Internal Revenue Code of 1954 (relating to collection of taxes) is amended by adding at the end thereof the following new section: "SEC. 6305. COLLECTION OF CERTAIN LIABILITY. " (a) IN GENERAL.—Upon receiving a certification from the Secretary of Health, Education, and Welfare, under section 452(b) of the Social Security Act with respect to any individual, the Secretary or his delegate shall assess and collect the amount certified by the Secretary of Health, Education, and Welfare, in the same manner, with the same powers, and (except as provided in this section) subject to the same limitations as if such amount were a tax imposed by subtitle C the collection of which would be jeopardized by delay, except that— "(1) no interest or penalties shall be assessed or collected, "(2) for such purposes, paragraphs (4), (6), and (8) of sec^JQJ^ 6334(a) (relating to property exempt from levy) shall not apply, "(3) there shall be exempt from levy so much of the salary, wages, or other income of an individual as is being withheld therefrom in garnishment pursuant to a judgment entered by a court of competent jurisdiction for the support of his minor children, and "(4) in the case of the first assessment against an individual for delinquency under a court order against such individual for a particular person or persons, the collection shall be stayed for a period of 60 days immediately following notice and demand as described in section 6303. "(b) REVIEW OF ASSESSMENTS AND COLLECTIONS.—No court of the United States, whether established under article I or article III of the Constitution, shall have jurisdiction of any action, whether legal or e(iuitable, brought to lestrain or review the assessment and collection of amounts by the Secretary or his delegate under subsection (a), nor shall any such assessment and collection be subject to review by the Secretary or his delegate in any proceeding. This subsection does not preclude any legal, equitable, or administrative action against the State by an individual in any State court or before any State agency to determine his liability for any amount assessed against him and collected, or to recover any such amount collected from him, under this section.*'. (2) The table of sections for such subchapter is amended by adding at the end thereof the following new item: 1

'"Sec*. 6305. Collection of certain liability.".

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