HR 5130 · 107th Congress 2001–2003, ended

Child Support Enforcement Act

Introduced Jul 16, 2002 Originated House Sponsor Christopher Cox R-CA

Fact sheet Spreadsheet

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

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedJul 16, 2002
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

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.

Cosponsors 52

Members who signed on, in the order they did. Signatures ran from Jul 16, 2002 to Sep 24, 2002; 42 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
I-VTBernard SandersOriginalJul 16, 2002
D-NJBill Pascrell, Jr.OriginalJul 16, 2002
R-GABob BarrOriginalJul 16, 2002
D-CABob FilnerOriginalJul 16, 2002
R-COBob SchafferOriginalJul 16, 2002
R-MDConstance A. MorellaOriginalJul 16, 2002
D-FLCorrine BrownOriginalJul 16, 2002
R-INDan BurtonOriginalJul 16, 2002
R-CADana RohrabacherOriginalJul 16, 2002
R-CADarrell IssaOriginalJul 16, 2002
R-CADavid DreierOriginalJul 16, 2002
D-OHDennis J. KucinichOriginalJul 16, 2002
R-CADoug OseOriginalJul 16, 2002
D-NYEdolphus TownsOriginalJul 16, 2002
R-CAEdward R. RoyceOriginalJul 16, 2002
R-WIF. James Sensenbrenner, Jr.OriginalJul 16, 2002
R-CAGary G. MillerOriginalJul 16, 2002
R-ORGreg WaldenOriginalJul 16, 2002
R-CAHoward P. "Buck" McKeonOriginalJul 16, 2002
D-OHJames A. Traficant Jr.OriginalJul 16, 2002
R-SCJoe WilsonOriginalJul 16, 2002
R-AZJohn B. ShadeggOriginalJul 16, 2002
D-MEJohn Elias BaldacciOriginalJul 16, 2002
R-TNJohn J. Duncan, Jr.OriginalJul 16, 2002
R-PAJoseph R. PittsOriginalJul 16, 2002
D-CAJuanita Millender-McDonaldOriginalJul 16, 2002
R-CAKen CalvertOriginalJul 16, 2002
R-SCLindsey GrahamOriginalJul 16, 2002
D-NYMajor R. OwensOriginalJul 16, 2002
R-FLMark FoleyOriginalJul 16, 2002
R-PAMelissa A. HartOriginalJul 16, 2002
R-INMike PenceOriginalJul 16, 2002
R-OHPatrick J. TiberiOriginalJul 16, 2002
R-OHPaul E. GillmorOriginalJul 16, 2002
R-CARandy (Duke) CunninghamOriginalJul 16, 2002
R-CARichard W. PomboOriginalJul 16, 2002
R-CAStephen HornOriginalJul 16, 2002
D-NJSteven R. RothmanOriginalJul 16, 2002
R-COThomas G. TancredoOriginalJul 16, 2002
R-NYVito FossellaOriginalJul 16, 2002
R-MDWayne T. GilchrestOriginalJul 16, 2002
D-CAZoe LofgrenOriginalJul 16, 2002
R-NYFelix J. Grucci Jr.Jul 26, 2002
D-MILynn N. RiversJul 26, 2002
D-INPeter J. ViscloskyJul 26, 2002
D-FLRobert WexlerJul 26, 2002
D-NJDonald M. PayneSep 24, 2002
D-NYEliot L. EngelSep 24, 2002
D-ILLane EvansSep 24, 2002
R-MNMark R. KennedySep 24, 2002
D-PAMichael F. DoyleSep 24, 2002
R-PATodd Russell PlattsSep 24, 2002

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Jul 16, 2002

Actions 2

Everything that happened, newest first.

  1. Jul 16, 2002Introduced in House
  2. Jul 16, 2002Referred to the House Committee on Ways and Means.

Related bills 1

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
S 2732Child Support Enforcement ActIdentical billJul 16, 2002

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced
To allow a custodial parent a bad debt deduction 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.
Short Titles as Introduced
Child Support Enforcement Act

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Jul 16, 2002Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.