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
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
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.
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
Referred to the Subcommittee on Human Resources.
Committees of jurisdiction
2