HR 4233
109th Congress
House
Taxation
Child support
Debt
Families
Finance and Financial Sector
Income tax
Social Welfare
Tax auditing
Tax credits
Tax deductions
Tax returns
Child Support Enforcement Act of 2005
Introduced: November 4, 2005
See on congress.gov
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
Plain-English summary
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.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1