HR 3529
104th Congress
House
Taxation
Child support
Collection of accounts
Families
Identification devices
Income tax
Minimum tax
Tax credits
Tax refunds
Tax returns
Single Parent Protection Act of 1996
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 23, 1996
Referred to the House Committee on Ways and Means.
May 23, 1996
Introduced in House
Plain-English summary
Single Parent Protection Act of 1996 - Amends the Internal Revenue Code to allow an individual a credit in an amount equal to the unpaid child support of such individual for the taxable year. Requires the taxpayer to identify each individual required to pay support. Increases the tax of the individual failing to make required support payments by the amount of such credit. Prohibits treating any such increase in tax as a tax for purposes of determining a credit or the minimum tax.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1