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S 2514 102th Congress Senate Taxation Child support Government paperwork Income tax Indexing (Economic policy) Losses Tax deductions Tax exclusion Tax returns

Child Support Tax Equity Act of 1992

Introduced: April 2, 1992 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 5, 1992
Star Print ordered on S. 2514.
Apr 2, 1992
Read twice and referred to the Committee on Finance.
Apr 2, 1992
Introduced in Senate
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 Plain-English summary Congressional Research Service

Child Support Tax Equity Act of 1992 - Declares that nothing in this Act should be construed to affect the right of an individual or State to receive child support payments or the obligation of an individual to pay child support.

Amends the Internal Revenue Code to allow a nonbusiness bad debt deduction for unpaid child support payments. Limits such deduction to $10,000 per child. Allows such deduction to taxpayers whose gross income does not exceed $40,000 and who are owed payments of at least $500. Requires payments to be delinquent during the entire taxable year. Provides a cost-of-living adjustment for amounts under this Act. Requires subsequent payments to be included in the gross income of the recipient.

Requires any taxable unpaid child support payments of a taxpayer to be treated as amounts includible in gross income by reason of the discharge of indebtedness of the taxpayer. Allows a deduction for subsequently made payments.

What's happening now May 5, 1992

Star Print ordered on S. 2514.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Apr 2, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2514: Child Support Tax Equity Act of 1992. 102nd Congress. Open America. https://openamerica.io/bill/102-S-2514/
MLA
"S. 2514: Child Support Tax Equity Act of 1992." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-2514/.
Bluebook (legal)
S. 2514, 102nd Cong. (2026), https://openamerica.io/bill/102-S-2514/.
Markdown link
[S. 2514: Child Support Tax Equity Act of 1992](https://openamerica.io/bill/102-S-2514/)
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