- Emma Caspar and Steven T. Cook
- March 2006
- Link to csde3-T-C2 (PDF)
This analysis estimates the state and federal costs of a full pass-through policy (where both federal and state shares of child support are paid to families) compared to a partial pass-through policy (where only the state share of child support is paid to families) for the population of W-2 cases subject to child support pass-through policy in Wisconsin. The majority of the net cost to the federal government is attributable simply to the loss of the federal share of child support that is passed through. To the state, the full pass-through policy results in a net savings, largely because of lower child care subsidies for those in the full pass-through group.