Skip to main content
HR 1735 105th Congress House

Single Parent Protection Act of 1997

Official title: To amend the Internal Revenue Code of 1986 to allow an individual who is entitled to receive child support a refundable credit equal to the amount of unpaid ch… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow an individual who is entitled to receive child support a refundable credit equal to the amount of unpaid child support and to increase the tax liability of the individual required to pay such support by the amount of the unpaid child support.

Introduced: May 22, 1997 Introduced by: Lofgren, Zoe Democratic · California See on congress.gov
Taxation Child supportCollection of accountsFamiliesIdentification devices
More subjectsShow fewer subjects
Income taxPersonal income taxTax creditsTax ratesTax refundsTax returns
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action May 22, 1997

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
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/)
Report a problem