Child Support Enforcement Act of 2005
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
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.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4233: Child Support Enforcement Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-4233/
"H.R. 4233: Child Support Enforcement Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-4233/.
H.R. 4233, 109th Cong. (2026), https://openamerica.io/bill/109-HR-4233/.
[H.R. 4233: Child Support Enforcement Act of 2005](https://openamerica.io/bill/109-HR-4233/)