an entity established under Federal, State, or tribal law which is wholly owned or controlled by any of the foregoing. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 6. Improving effectiveness of tribal child support enforcement agencies by parity of access to the Federal parent locator service and Federal tax refund offsets (a) Access to federal parent locator service Section 453(c) of the Social Security Act ( 42 U.S.C. 653(c) ) is amended— (1) by striking and at the end of paragraph (4)