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HR 4233 109th Congress House

Child Support Enforcement Act of 2005

Official title: To allow a custodial parent a refundable credit for unpaid child support payments and to require a parent who is chronically delinquent in child support to inc… Show full official titleShow less

Official title: To allow a custodial parent a refundable credit 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: November 17, 2005 See on congress.gov
Taxation Child supportDebtFamiliesFinance and Financial Sector
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Income taxSocial WelfareTax auditingTax creditsTax deductionsTax returns
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Nov 4, 2005
Referred to the House Committee on Ways and Means.
Nov 4, 2005
Introduced in House
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 Latest action November 4, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Child Support Enforcement Act of 2005 - Amends the Internal Revenue Code to: (1) allow a custodial parent (a parent entitled to receive child support) a refundable tax credit for unpaid child support; and (2) include in the gross income of any taxpayer who is delinquent in the payment of child support the amount of such unpaid child support.

Prohibits the Internal Revenue Service from selecting a tax return for audit based upon any discrepancy between the tax returns of a custodial parent and a taxpayer delinquent in the payment of child support.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Sánchez, Linda T.
California · Nov 17, 2005
 D
Van Hollen, Chris
Maryland · Nov 17, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4233: Child Support Enforcement Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-4233/
MLA
"H.R. 4233: Child Support Enforcement Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-4233/.
Bluebook (legal)
H.R. 4233, 109th Cong. (2026), https://openamerica.io/bill/109-HR-4233/.
Markdown link
[H.R. 4233: Child Support Enforcement Act of 2005](https://openamerica.io/bill/109-HR-4233/)
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