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HR 1618 107th Congress House

Single Parent Protection Act of 2001

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: April 26, 2001 Introduced by: Lofgren, Zoe Democratic · California See on congress.gov
Taxation Child supportChild support enforcementFamiliesIdentification devices
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Income taxPersonal income taxSocial WelfareTax creditsTax ratesTax refundsTax returns
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Apr 26, 2001
Referred to the House Committee on Ways and Means.
Apr 26, 2001
Introduced in House
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 Latest action April 26, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Single Parent Protection Act of 2001 - Amends the Internal Revenue Code to: (1) allow a qualifying individual who is entitled to, but does not receive, child support a refundable tax credit equal to the amount of such unpaid support; and (2) increase the tax liability of the individual required to pay such support by such unpaid amount.
 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. 1618: Single Parent Protection Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1618/
MLA
"H.R. 1618: Single Parent Protection Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1618/.
Bluebook (legal)
H.R. 1618, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1618/.
Markdown link
[H.R. 1618: Single Parent Protection Act of 2001](https://openamerica.io/bill/107-HR-1618/)
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