Child Support Enforcement Act

Fact Sheet API

Bill Number

HR 5130

Introduced

Jul 16, 2002

Latest Action

Referred to the House Committee on Ways and Means.

Sponsor

Cosponsors

Topics

Child support Child support enforcement Custody of children Debt Families Finance and Financial Sector Income tax Personal income tax Social Welfare Tax auditing Tax deductions Tax exclusion Tax returns Taxation

Full Text

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Votes

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.

Precludes taxpayer information regarding child support payments from serving as a basis for selecting an individual's tax return for general audit.

Actions

Jul 16, 2002

Referred to the House Committee on Ways and Means.
Jul 16, 2002

Introduced in House

Amendments

Related Bills