### Question
What is the definition of State or local child support enforcement agency?


### Answer
The definition of **State or local child support enforcement agency** is as follows in *26 U.S.C. § 6103*:

> any agency of a State or political subdivision thereof operating pursuant to a plan described in subparagraph (B)

#### Citation:
  - *26 U.S.C. § 6103*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

