Notwithstanding any other general or special
law, there is hereby established in the
joint custody of the commissioner of taxa-
tion and finance and the comptroller an
account to be known as the "spousal sup-
port tax intercept account.
Notwithstanding any other provision of law,
a spousal support collection fee, in an
amount set by the commissioner of social
services but not exceeding $25, will be
deducted from tax refunds intercepted,
pursuant to chapter 809 of the laws of
1985, of individuals who owe past due
spousal support, and deposited into this
account. The fee will be charged in those
cases where the tax refund of an individ-
ual with past due spousal support is actu-
ally intercepted and paid, in all or in
part, to the spouse that is owed support.
In the event that the amount of the tax
refund exceeds the amount of the spousal
support arrearage, to the extent possible,
the fee shall be deducted from that por-
tion of the tax refund that is
in excess
of the spousal support arrearage, and the
fee shall be a charge against and borne
entirely by the spouse who is in arrears
on support payments. Moneys in the account
shall be allocated upon certificate of ap-
proval issued by the director of the
budget solely for services and expenses of
the department of social services related
to the operation of the spousal support
collection unit, established pursuant to
the provisions of chapter 809 of the laws.
of 1985.
The comptroller is hereby authorized and
directed to loan money to this fund in ac-
cordance with the provisions set forth in
section 1 of this act.
Any moneys in such account, at the discretion of the state comptroller, may be vested in securities and obligations as defined by sections 98 and 98-a of the state finance law