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HR 1735 105th Congress House Taxation Child support Collection of accounts Families Identification devices Income tax Personal income tax Tax credits Tax rates Tax refunds Tax returns

Single Parent Protection Act of 1997

Introduced: May 22, 1997 Introduced by: Lofgren, Zoe Democratic · California See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 22, 1997
Referred to the House Committee on Ways and Means.
May 22, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Single Parent Protection Act of 1997 - 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 May 22, 1997

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1735: Single Parent Protection Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1735/
MLA
"H.R. 1735: Single Parent Protection Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1735/.
Bluebook (legal)
H.R. 1735, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1735/.
Markdown link
[H.R. 1735: Single Parent Protection Act of 1997](https://openamerica.io/bill/105-HR-1735/)
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