Child support collection is the practice of transferring funds from a non-custodial parent to a custodial parent for the care of a minor child. This can occur through processes such as payroll deductions, direct payments, or wage/income garnishment (including tax refund interception). The primary goal of child support collection is to provide adequate financial security for minor children living in single parent households. In cases of joint custody, child support may be required if the income difference between the two parents is substantial. In the event that the custodial parent of a child remarries, the obligation of the non-custodial parent to make payments does not end unless the new step-parent legally adopts the child. The percentage of income that can be collected for support varies depending on state guidelines and the decision of the family court judge who issues the child support order. State and local enforcement agencies generally handle child support collection. However, continued and willful failure to pay can carry federal penalties including felony charges under the Deadbeat Parents Punishment Act (DPPA).