HR 5130
107th Congress
House
Taxation
Child support
Child support enforcement
Custody of children
Debt
Families
Finance and Financial Sector
Income tax
Personal income tax
Social Welfare
Tax auditing
Tax deductions
Tax exclusion
Tax returns
Child Support Enforcement Act
Introduced: July 16, 2002
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 16, 2002
Referred to the House Committee on Ways and Means.
Jul 16, 2002
Introduced in House
Plain-English summary
Child Support Enforcement Act - Amends the Internal Revenue Code (relating to the deduction for bad debts) to allow a custodial parent to claim unpaid child support payments as a deduction.
Bars a delinquent debtor from filing an amended return in any subsequent year to reflect the subsequent payment of unpaid child support.
Includes unpaid child support in the gross income of the delinquent debtor.
Precludes taxpayer information regarding child support payments from serving as a basis for selecting an individual's tax return for general audit.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1