Compassion for Children and Child Support Enforcement Act of 1999

Compassion for Children and Child Support Enforcement Act of 1999 - Amends the Internal Revenue Code to require employees to: (1) notify their employers of any child support obligations, including the monthly amount; and (2) file a withholding certificate with such information, updated with any pertinent changes.

Requires every employer who receives such a certificate to deduct and withhold from the employee's wages an additional amount equal to the amount of such obligation.

Requires payment of child support obligations with the employee's income tax return.

Mandates treatment of such obligations as taxes for purposes of penalties and interest related to failure to deduct and withhold them.

Requires the Secretary of the Treasury to disburse amounts collected under this Act to the family for whom the employee is obligated to pay child support.

Repeals Federal law relating to State enforcement of child support obligations other than medical support.

Prescribes criminal penalties for willful failure to pay child support to the Internal Revenue Service.

Directs the Secretary of the Treasury to submit to Congress a plan for implementing this Act.

Directs the Attorney General to study and report to specified congressional committees on the impact of this Act on the Department of Justice and the Federal courts, including workload, personnel staffing, and budget resources.