Tax refund intercepts for child support arrearages.

Provides that an obligation owed by an individual is not subject to a state tax income refund set off if: (1) the obligation arises from arrears on child support payments that initially accrued while the individual was the noncustodial parent of the child for whom the child support payments were owed; and (2) the individual is currently the custodial parent of that child. Provides that the first $50 of child support, or the amount of the child support payment if it is less than $50, collected on behalf of a child in a month for reimbursement of temporary services must be passed through to the child's family and disregarded in determining the amount of temporary assistance provided to the family.