McEWEN, Judge:
We are here called upon to determine whether arrearages, which had been created solely as a result of the retroactive application of a support order, constitute “past-due support” as that term is used in Section 464 of the Social Security Act, subjecting the obligor to the provisions of the federal income tax refund intercept statutes. The distinguished Judge Jerome A. Zaleski concluded that such arrearages do not constitute “past-due support” and cannot form the basis upon which to intercept a federal income tax refund owed to the obligor. We agree.
This appeal has been taken from an order which granted the petition of appellee to delete an Internal Revenue Service intercept which had been placed upon his federal income tax refund check as a result of alleged arrearages in child support payments owed to appellant.
Appellee originally became subject to a court order for support when the court, on September 15, 1978, directed that he pay the sum of $85.00 per week for support of two [86]*86children. The order was subsequently modified by agreement to $125.00 per week, effective February 27, 1980. When, four years later, appellant sought a further increase, the court, on December 28, 1984, entered an order increasing the support obligation to $400.00 per week. Since the increased order was, pursuant to Pa.R.C.P. 1910.17, deemed effective as of the date of the filing of the petition to modify, specifically, March 2, 1984, arrearages in the amount of $11,825.00 were immediately created.1 As a result, the court ordered appellee to pay, in addition to the sum of $400.00 per week for support, the sum of $10.00 per week toward the arrearages which had been created by the modification order.
Ten months later, in October 1985, appellee was notified by the IRS Intercept Unit of the Domestic Relations Branch of the Court of Common Pleas of Philadelphia County that his federal income tax refund check would be intercepted and that any refund money seized would be used to offset the $14,255.00 arrearages for support. Appellee filed a petition in the Court of Common Pleas requesting the court to delete the intercept, asserting that the intercept was improper because the arrearages were not a result of appellee’s failure to make any of his child support payments. Rather, he asserted, the arrearages existed solely because the December 28, 1984, support order had been given retroactive effect. The court, after argument, granted appellee’s petition to delete the intercept.2
Appellant contends that it was error for the hearing court to delete the IRS intercept, asserting that the inter[87]*87cept was proper because the statute applies, without exception, to all arrearages, whether created as a result of the retroactive application of a support order or from a failure to timely remit amounts due under the order.
Section 464(a)(2)(A) of the Social Security Act directs the Secretary of the Treasury to “intercept” federal income tax refund checks payable to persons whose child support payments are “past due”:
§ 664. Collection of past-due support from Federal Tax refunds
(a)(2)(A) Upon receiving notice from a State agency administering a plan approved under this part that a named individual owes past-due support____the Secretary of the Treasury shall determine whether any amounts, as refunds of Federal taxes paid, are payable to such individual____ If the Secretary of the Treasury finds that any such amount is payable, he shall withhold from such refunds an amount equal to such past-due support and shall concurrently send notice to such individual that the withholding has been made____ The Secretary of the Treasury shall pay the amount withheld to the State agency____ The State agency shall, subject to paragraph (e)(B), distribute such amount to or on behalf of the child to whom the support was owed.
42 U.S.C. § 664(a)(2)(A) (emphasis supplied).3 The term “past due support” is defined by the statute as: “the [88]*88amount of a delinquency determined under court order ... for support and maintenance of a child____” 42 U.S.C. § 664(c)(1). Thus, the issue for our determination is whether arrearages which result solely from the retroactive application of a support order can be properly characterized as a “delinquency” under the statute, subjecting the obligor to the provisions of the intercept statute.
The word “delinquency” is defined by Black’s Law Dictionary as “[fjailure, omission, violation of law or duty. State or condition of one who has failed to perform his duty or obligation.” Black’s Law Dictionary 385 (5th ed. 1979). Similarly, Webster’s New Collegiate Dictionary defines the word “delinquency” as “a debt on which payment is overdue.” Application of these definitions to Section 464 of the Social Security Act suggests that the federal intercept program is intended to encompass those situations where a parent has failed to comply with his obligation to timely remit court ordered child support payments.
Though the issue be narrow and the dictionary valuable, when faced with the task of interpretation of a federal statute, we look to that ever and most profound authority— the federal courts. One such court has stated that the federal intercept program was to provide reimbursement to “state welfare agencies for monies spent to aid families who have not received support payments from a parent obligated to make such payments”, Presley v. Regan, 604 F.Supp. 609, 611 (N.D.N.Y.1985) (emphasis supplied)4, and [89]*89that the intercept was designed for use when a “non-custodial parent falls behind in child support payments.” Smith v. Onondaga County Support Collection Unit, 619 F.Supp. 825, 827 (N.D.N.Y.1985) (emphasis supplied). Another federal court described the intercept program as an effort by which a state can recoup assistance payments which it has been compelled to advance “because [an obligor] has defaulted.” Rucker v. Secretary of the United States, 634 F.Supp. 598, 602 (D.C.Colo.1986) (emphasis supplied). We share the view reflected by these federal tribunals and conclude that the federal intercept program does not encompass situations where a parent has continually complied with his child support obligation, but where, nonetheless, arrearages are created as a result of the retroactive effect of an order of support.
While the issue of general interest and application is thus concluded, a bookkeeping question of specific application to this case remains. The record indicates that approximately $11,825.00 of appellee’s accumulated arrearages resulted solely from the retroactive effect of the December 28, 1984 modification order. These arrearages cannot, as we have found, be considered to be “past-due support” under the intercept statutes.
Appellant, however, argues further that even if the arrearages created solely as a result of the retroactive effect of the support order of December 28, 1984, are not subject to the intercept statute, appellee’s federal tax refund was properly intercepted because arrearages of more than $500.00 had accumulated as a direct result of the failure of appellee to timely remit his support payments.
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McEWEN, Judge:
We are here called upon to determine whether arrearages, which had been created solely as a result of the retroactive application of a support order, constitute “past-due support” as that term is used in Section 464 of the Social Security Act, subjecting the obligor to the provisions of the federal income tax refund intercept statutes. The distinguished Judge Jerome A. Zaleski concluded that such arrearages do not constitute “past-due support” and cannot form the basis upon which to intercept a federal income tax refund owed to the obligor. We agree.
This appeal has been taken from an order which granted the petition of appellee to delete an Internal Revenue Service intercept which had been placed upon his federal income tax refund check as a result of alleged arrearages in child support payments owed to appellant.
Appellee originally became subject to a court order for support when the court, on September 15, 1978, directed that he pay the sum of $85.00 per week for support of two [86]*86children. The order was subsequently modified by agreement to $125.00 per week, effective February 27, 1980. When, four years later, appellant sought a further increase, the court, on December 28, 1984, entered an order increasing the support obligation to $400.00 per week. Since the increased order was, pursuant to Pa.R.C.P. 1910.17, deemed effective as of the date of the filing of the petition to modify, specifically, March 2, 1984, arrearages in the amount of $11,825.00 were immediately created.1 As a result, the court ordered appellee to pay, in addition to the sum of $400.00 per week for support, the sum of $10.00 per week toward the arrearages which had been created by the modification order.
Ten months later, in October 1985, appellee was notified by the IRS Intercept Unit of the Domestic Relations Branch of the Court of Common Pleas of Philadelphia County that his federal income tax refund check would be intercepted and that any refund money seized would be used to offset the $14,255.00 arrearages for support. Appellee filed a petition in the Court of Common Pleas requesting the court to delete the intercept, asserting that the intercept was improper because the arrearages were not a result of appellee’s failure to make any of his child support payments. Rather, he asserted, the arrearages existed solely because the December 28, 1984, support order had been given retroactive effect. The court, after argument, granted appellee’s petition to delete the intercept.2
Appellant contends that it was error for the hearing court to delete the IRS intercept, asserting that the inter[87]*87cept was proper because the statute applies, without exception, to all arrearages, whether created as a result of the retroactive application of a support order or from a failure to timely remit amounts due under the order.
Section 464(a)(2)(A) of the Social Security Act directs the Secretary of the Treasury to “intercept” federal income tax refund checks payable to persons whose child support payments are “past due”:
§ 664. Collection of past-due support from Federal Tax refunds
(a)(2)(A) Upon receiving notice from a State agency administering a plan approved under this part that a named individual owes past-due support____the Secretary of the Treasury shall determine whether any amounts, as refunds of Federal taxes paid, are payable to such individual____ If the Secretary of the Treasury finds that any such amount is payable, he shall withhold from such refunds an amount equal to such past-due support and shall concurrently send notice to such individual that the withholding has been made____ The Secretary of the Treasury shall pay the amount withheld to the State agency____ The State agency shall, subject to paragraph (e)(B), distribute such amount to or on behalf of the child to whom the support was owed.
42 U.S.C. § 664(a)(2)(A) (emphasis supplied).3 The term “past due support” is defined by the statute as: “the [88]*88amount of a delinquency determined under court order ... for support and maintenance of a child____” 42 U.S.C. § 664(c)(1). Thus, the issue for our determination is whether arrearages which result solely from the retroactive application of a support order can be properly characterized as a “delinquency” under the statute, subjecting the obligor to the provisions of the intercept statute.
The word “delinquency” is defined by Black’s Law Dictionary as “[fjailure, omission, violation of law or duty. State or condition of one who has failed to perform his duty or obligation.” Black’s Law Dictionary 385 (5th ed. 1979). Similarly, Webster’s New Collegiate Dictionary defines the word “delinquency” as “a debt on which payment is overdue.” Application of these definitions to Section 464 of the Social Security Act suggests that the federal intercept program is intended to encompass those situations where a parent has failed to comply with his obligation to timely remit court ordered child support payments.
Though the issue be narrow and the dictionary valuable, when faced with the task of interpretation of a federal statute, we look to that ever and most profound authority— the federal courts. One such court has stated that the federal intercept program was to provide reimbursement to “state welfare agencies for monies spent to aid families who have not received support payments from a parent obligated to make such payments”, Presley v. Regan, 604 F.Supp. 609, 611 (N.D.N.Y.1985) (emphasis supplied)4, and [89]*89that the intercept was designed for use when a “non-custodial parent falls behind in child support payments.” Smith v. Onondaga County Support Collection Unit, 619 F.Supp. 825, 827 (N.D.N.Y.1985) (emphasis supplied). Another federal court described the intercept program as an effort by which a state can recoup assistance payments which it has been compelled to advance “because [an obligor] has defaulted.” Rucker v. Secretary of the United States, 634 F.Supp. 598, 602 (D.C.Colo.1986) (emphasis supplied). We share the view reflected by these federal tribunals and conclude that the federal intercept program does not encompass situations where a parent has continually complied with his child support obligation, but where, nonetheless, arrearages are created as a result of the retroactive effect of an order of support.
While the issue of general interest and application is thus concluded, a bookkeeping question of specific application to this case remains. The record indicates that approximately $11,825.00 of appellee’s accumulated arrearages resulted solely from the retroactive effect of the December 28, 1984 modification order. These arrearages cannot, as we have found, be considered to be “past-due support” under the intercept statutes.
Appellant, however, argues further that even if the arrearages created solely as a result of the retroactive effect of the support order of December 28, 1984, are not subject to the intercept statute, appellee’s federal tax refund was properly intercepted because arrearages of more than $500.00 had accumulated as a direct result of the failure of appellee to timely remit his support payments.
Section 464(b)(2)(A) of the Social Security Act provides that the federal intercept program applies “where the state determines that the amount of the past-due support which will be owed at the time the withholding is to be made ... is equal to or greater than $500.00.” 42 U.S.C. § 664(b)(2)(A). Appellant contends that appellee’s child support account statement, which had been prepared by the IRS Intercept Unit of the Domestic Relations Branch of the Philadelphia [90]*90County Court of Common Pleas, indicates that, as of the date of the hearing on appellee’s petition to delete the intercept, arrearages of more than $500.00 had accumulated which were separate from and in addition to the $11,-825.00 in arrearages which had been created as a result of the December 28, 1984 modification order. While the record before this Court suggests that there is merit to appellant’s contention,5 we are unable to conclusively determine, from the child support account statement, whether arrearages equal to or in excess of $500.00 had accumulated as a result of appellee’s failure to timely remit his child support payments. As the hearing court made no finding as to the exact amount of the arrearages, the case must be remanded for a determination of whether, as of the date of the hearing on appellee’s petition to delete the IRS intercept, the amount of his arrearages, excluding the arrearages created as a result of the retroactive application of the December 28, 1984 order, was equal to or greater than $500.00. It is to be noted that if, on remand, the court determines that the amount of such arrearages are equal to or greater than $500.00, then, of course, the federal income tax refund due appellee, which was intercepted as a result of the October 24, 1985, IRS intercept and which is presently being held on deposit by order of the hearing court, must be used to offset such arrearages in the manner provided for by the intercept statutes.
Order affirmed in part and reversed in part. Case remanded. Jurisdiction relinquished.
JOHNSON, J., files a dissenting opinion.