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HR 4198 105th Congress House Taxation Child support Child support enforcement Cost of living adjustments Debt Debtor and creditor Economics and Public Finance Families Finance and Financial Sector Government Operations and Politics Government paperwork Identification devices Income Income tax Indexing (Economic policy) Personal income tax Public debt Social Welfare Tax deductions Tax exclusion

Child Support Security Act

Introduced: July 14, 1998 See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 14, 1998
Referred to the House Committee on Ways and Means.
Jul 14, 1998
Introduced in House
 Plain-English summary Congressional Research Service

Child Support Security Act - Amends the Internal Revenue Code relating to discharge of indebtedness income to provide that any taxable unpaid child support payments of a taxpayer for any taxable year shall be treated as amounts includible in the taxpayer's gross income by reason of the discharge of the taxpayer's indebtedness. Sets forth notice guidelines.

Allows an eligible taxpayer with respect to whom child support payments remain unpaid during the taxable year a deduction of up to $5,000 equal to the amount of payments remaining unpaid. Limits such deductions to taxpayers with adjusted gross incomes under $50,000 and unpaid child support payments of $500 or more.

Requires that net revenues received in the Treasury pursuant to this Act be applied solely to the retirement of outstanding Federal debt obligations and not be obligated or expended for any other purpose.

What's happening now July 14, 1998

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1