SAFE Act

Secure Assurance for Families Everywhere (SAFE) Act - Directs the Secretary of the Treasury to establish in the Internal Revenue Service (IRS) a national registry of all child support orders maintaining an abstract of each order containing certain specified information.

(Sec. 2) Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act (SSA) to require certain State procedures, including procedures for ensuring that: (1) a copy of each child support order issued, modified, or being enforced in the State is transmitted to the national registry; and (2) a notice of court or administrative review and, under certain conditions, a statement of arrears owed are included with each order transmitted.

Requires the national registry, upon the receipt from an employer of a W-4 form completed by an employee, to report to the employer information on: (1) whether the employee is subject to a child support order for wage withholding; and (2) the aggregate amount of support involved.

(Sec. 3) Requires the Secretary to establish a system for enabling such information, as well as information identifying the person to whom any child support is owed, to be obtained at the workplace via W-4 form reporting by employees.

Amends the Internal Revenue Code to: (1) require employers to deduct and withhold child support obligations from employee wages, pay withholdings to the Secretary, forward individual W-4 forms to the national registry, and include withheld obligations on the employee's W-2 form; (2) require individuals with monthly shortfalls in child support payments because of inadequate wage withholding to make payments directly to the Secretary, with the full amount due by the end of the applicable tax year subject to the same collection process and penalties applicable to back taxes; and (3) provide for a tax credit for withholdings and payments in excess of applicable obligations.

(Sec. 5) Directs the Secretary to pay to the appropriate payee on a monthly basis a portion of the amount of child support received on account of an obligation payable to such payee, plus a child support assurance benefit for payees cooperating in establishing the support order and child paternity.

Disregards the first $100 of such benefit for purposes of AFDC (Aid to Families with Dependent Children) benefits.

(Sec. 7) Amends SSA title IV part D to require: (1) individuals applying for child support collection or paternity determination services under the State part D plan who are not otherwise eligible for such services to use a new Federal application form in applying for such services; (2) such plans to provide for ongoing outreach programs to persons eligible for plan services; and (3) the separate organizational unit under the direction of the Secretary of Health and Human Services' designee to issue regulations for ensuring State plans for serving underserved populations and accommodations for assisting non-English speaking persons and the hearing impaired.

(Sec. 8) Establishes the Commission on Child Support Guidelines to recommend to the Congress national child support guidelines to be followed by State courts and administrative bodies in setting child support award amounts.

(Sec. 9) Directs the Secretary to: (1) establish by a certain deadline the requirements already required to be established under current law for the staffing of State child support programs; (2) streamline the process for conducting child support audits; and (3) jointly issue with the Secretary of the Treasury regulations governing coordination of State child support collection activities with those of the IRS.

Provides for an increase in the Federal matching rate as an incentive for States increasing paternity establishment and meeting staffing requirements with regard to their child support programs.

Adds: (1) maintenance of effort requirements for State child support and AFDC programs; and (2) additional specified requirements with respect to procedures for paternity establishment and paternity acknowledgment affidavits.