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HR 869 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 Enforcement Act

Introduced: February 27, 1997 See on congress.gov
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 5, 1997
Referred to the Subcommittee on Human Resources.
Feb 27, 1997
Referred to the House Committee on Ways and Means.
Feb 27, 1997
Introduced in House
 Plain-English summary Congressional Research Service

Child Support Enforcement Act - Prohibits construing this Act to affect: (1) the right of an individual or State to receive child support payments; or (2) the obligation of an individual to pay child support.

Amends the Internal Revenue Code to require that taxable child support payments the taxpayer is required to pay and that are unpaid be treated as included in gross income by reason of discharge of indebtedness.

Allows a taxpayer entitled to receive such payments a deduction for unpaid payments. Allows the deduction for those who do not itemize deductions.

Requires that net revenues received in the Treasury under this Act be applied, as provided in appropriations Acts, solely to the retirement of outstanding public debt.

What's happening now March 5, 1997

Referred to the Subcommittee on Human Resources.

 Committees of jurisdiction 2