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Pennsylvania Consolidated Statutes

23 Pa. Cons. Stat. § 4307 (2026)

 State income tax intercept.

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§ 4307.  State income tax intercept.

The department shall have the authority to implement a State income tax refund intercept program pursuant to section 466(a)(3) of the Social Security Act (Public Law 74-271, 42 U.S.C. § 666(a)(3)) when, in the judgment of the department, it is cost effective to do so.

(Dec. 16, 1997, P.L.549, No.58, eff. Jan. 1, 1998)

 

1997 Amendment.  Act 58 of 1997 was suspended by Pennsylvania Rule of Civil Procedure No. 1910.50(3), as amended May 31, 2000, insofar as it is inconsistent with Rule No. 1910.20 relating to the availability of remedies for collection of past due and overdue support.

Notes of Decisions
Cited in 3 cases, 1987–2005 · leading case: Rivera v. Minnich, 483 U.S. 574 (1987).
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Rivera v. Minnich, 483 U.S. 574 (1987). · cites it 2× “III); 23 Pa. Cons. Stat. § 4307 (1985). Furthermore, failure to satisfy the support obligation may result in incarceration.”
Anderson v. White, 888 F.2d 985 (3d Cir. 1989). “DPW has the authority to implement a tax refund intercept program under 23 Pa. Cons. Stat.Ann. § 4307 (Purdon Supp.”
Pitts v. Tate, 76 Pa. D. & C.4th 144 (Pa. Ct. Com. Pl. 2005). “23 Pa.C.S. §4307. The Pennsylvania program is formally administered by the Bureau of Child Support Enforcement (BCSE), a division of the DPW.”
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