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HR 4198 105th Congress House

Child Support Security Act

Official title: To require a parent who is delinquent in child support to include his unpaid obligation in gross income, and to allow custodial parents a bad debt deduction for unpaid child support payments.

Introduced: October 20, 1998 See on congress.gov
Taxation Child supportChild support enforcementCost of living adjustmentsDebt
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Debtor and creditorEconomics and Public FinanceFamiliesFinance and Financial SectorGovernment Operations and PoliticsGovernment paperworkIdentification devicesIncomeIncome taxIndexing (Economic policy)Personal income taxPublic debtSocial WelfareTax deductionsTax exclusionTax returns
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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
Jul 14, 1998
Referred to the House Committee on Ways and Means.
Jul 14, 1998
Introduced in House
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 Latest action July 14, 1998

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Oct 20, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4198: Child Support Security Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4198/
MLA
"H.R. 4198: Child Support Security Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4198/.
Bluebook (legal)
H.R. 4198, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4198/.
Markdown link
[H.R. 4198: Child Support Security Act](https://openamerica.io/bill/105-HR-4198/)
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