45 CFR § 304.26 - Determination of Federal share of collections.

---
identifier: "/us/cfr/t45/s304.26"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "45 CFR § 304.26 - Determination of Federal share of collections."
title_number: 45
title_name: "Public Welfare"
section_number: "304.26"
section_name: "Determination of Federal share of collections."
chapter_name: "OFFICE OF CHILD SUPPORT SERVICES, ADMINISTRATION OF FAMILIES AND SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES"
part_number: "304"
part_name: "FEDERAL FINANCIAL PARTICIPATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 651 through 655, 657, 1302, 1396a(a)(25), 1396b(d)(2), 1396b(o), 1396b(p), and 1396(k)."
regulatory_source: "40 FR 27166, June 26, 1975, unless otherwise noted."
cfr_part: "304"
---


# 304.26 Determination of Federal share of collections.

(a) From the amounts of support collected by the State and retained as reimbursement for title IV-A payments and foster care maintenance payments under title IV-E, the State shall reimburse the Federal government the Federal share of the support collections. In computing the Federal share of support collections for assistance payments made under titles IV-A and IV-E, the State shall use the Federal medical assistance percentage in effect for the fiscal year in which the amount is distributed. The Federal medical assistance percentage is:

(1) 75 percent for Puerto Rico, the Virgin Islands, Guam, and American Samoa for the distribution of retained IV-A collections; 55 percent for Puerto Rico, the Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa for the distribution of retained IV-E collections; 70 percent for the District of Columbia for the distribution of retained IV-E collections; and

(2) As defined in section 1905(b) of the Act as in effect on September 30, 1995, for any other State.

(b) [Reserved]

[64 FR 6252, Feb. 9, 1999, as amended at 68 FR 25305, May 12, 2003; 81 FR 93568, Dec. 20, 2016]