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HR 5130 107th Congress House

Child Support Enforcement Act

Official title: To allow a custodial parent a bad debt deduction for unpaid child support payments, and to require a parent who is chronically delinquent in child support to i… Show full official titleShow less

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

Introduced: July 16, 2002 See on congress.gov
Taxation Child supportChild support enforcementCustody of childrenDebt
More subjectsShow fewer subjects
FamiliesFinance and Financial SectorIncome taxPersonal income taxSocial WelfareTax auditingTax deductionsTax exclusionTax 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
Jul 16, 2002
Referred to the House Committee on Ways and Means.
Jul 16, 2002
Introduced in House
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 Latest action July 16, 2002

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
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.

 Related & companion bills 1
  • S 2732 Identical bill Child Support Enforcement Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 1 Republican 4 Independent 1
R
Calvert, Ken
California · Jul 16, 2002
 R
Graham, Lindsey
South Carolina · Jul 16, 2002
 R
Issa, Darrell
California · Jul 16, 2002
 D
Lofgren, Zoe
California · Jul 16, 2002
OSE, DOUG
· Jul 16, 2002
 I
Sanders, Bernard
Vermont · Jul 16, 2002
 R
Wilson, Joe
South Carolina · Jul 16, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5130: Child Support Enforcement Act. 107th Congress. Open America. https://openamerica.io/bill/107-HR-5130/
MLA
"H.R. 5130: Child Support Enforcement Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-5130/.
Bluebook (legal)
H.R. 5130, 107th Cong. (2026), https://openamerica.io/bill/107-HR-5130/.
Markdown link
[H.R. 5130: Child Support Enforcement Act](https://openamerica.io/bill/107-HR-5130/)
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