The office of child support created in the department of job and family services shall work with the secretary of the treasury to collect past-due child support from refunds of paid federal taxes that are payable to the individual who owes the past-due support in accordance with section 664 of Title IV-D of the “Social Security Act,” 95 Stat. 860 (1981), 42 U.S.C. § 664, as amended. The director of job and family services shall adopt rules in accordance with Chapter 119 of the Revised Code to establish procedures necessary to obtain payments of past-due support from federal tax overpayments made to the secretary.