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HR 262 108th Congress House Taxation Child support Custody of children Debt Families Finance and Financial Sector Income tax Social Welfare Tax auditing Tax deductions Tax exclusion Tax returns

Child Support Enforcement Act

Introduced: January 8, 2003 See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 27, 2003
Referred to the Subcommittee on Human Resources.
Jan 8, 2003
Referred to the House Committee on Ways and Means.
Jan 8, 2003
Introduced in House
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 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.

Prohibits any discrepancy between the tax returns of a custodial parent and a delinquent debtor concerning whether a child support payment has been made from serving as a basis for selecting an individual's tax return for general audit.

What's happening now January 27, 2003

Referred to the Subcommittee on Human Resources.

 Related & companion bills 1
  • S 127 Identical bill Child Support Enforcement Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 6
All 6 Democratic 2 Republican 3 Independent 1
D
Van Hollen, Chris
Maryland · Jul 25, 2003
 R
Calvert, Ken
California · Jan 8, 2003
 R
Issa, Darrell
California · Jan 8, 2003
 D
Lofgren, Zoe
California · Jan 8, 2003
 I
Sanders, Bernard
Vermont · Jan 8, 2003
 R
Wilson, Joe
South Carolina · Jan 8, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 262: Child Support Enforcement Act. 108th Congress. Open America. https://openamerica.io/bill/108-HR-262/
MLA
"H.R. 262: Child Support Enforcement Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-262/.
Bluebook (legal)
H.R. 262, 108th Cong. (2026), https://openamerica.io/bill/108-HR-262/.
Markdown link
[H.R. 262: Child Support Enforcement Act](https://openamerica.io/bill/108-HR-262/)
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