; and (ii) the State shall pay to a former TANF family all of the current support amount collected by the State on behalf of the family and all of any excess amount collected on behalf of the family to the extent necessary to satisfy support arrearages (and the State shall treat amounts collected pursuant to an assignment by the family as if the amounts had never been assigned and shall distribute the amounts to the family in accordance with subsection (a)(4)). (B) State option for earlier implementation A State may elect to apply subparagraph (A) to the distribution of amounts collected on behalf of a former TANF family as support by a State pursuant to a plan approved under this part beginning on the first day of any quarter of fiscal year 2024 or 2025. (3) Definitions In this subsection: (A) TANF family The term TANF family means a family receiving assistance from the State under the State program funded under part A. (B) Former TANF family The term former TANF family means a family that formerly received assistance from the State under the State program funded under part A. (C) Excess amount The term excess amount means, with respect to amounts collected by a State as support on behalf of a family, the amount by which such amount collected exceeds the current support amount. . (b) Temporary increase in matching rate Section 455(a)(3) of such Act ( 42 U.S.C. 655(a)(3) ) is amended to read as follows: (3) (A) The Secretary shall pay to each State, for each quarter of fiscal years 2022 and 2023, 90 percent of so much of the State expenditures described in paragraph (1)(B) for the quarter as the Secretary finds are for a system meeting the requirements specified in sections 454(16) and 454A. (B) In the case of a State which elects the option under subparagraph (B) of section 457(f)(2) to apply subparagraph (A) of that section to the distribution of amounts collected on behalf of a former TANF family (as defined in subparagraph (B) of section 457(f)(3)) as support by a State pursuant to a plan approved under this