S 2732 · 107th Congress 2001–2003, ended

Child Support Enforcement Act

Introduced Jul 16, 2002 Originated Senate Sponsor Barbara Boxer D-CA

Fact sheet

Latest action · Jul 16, 2002 Read twice and referred to the Committee on Finance.

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 SenateNot reached
  3. Passed HouseNot 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 1

Members who signed on, in the order they did. All signed on Jul 16, 2002.

SeatCosponsorSigned on
R-MEOlympia J. SnoweOriginalJul 16, 2002

Actions 3

Everything that happened, newest first.

  1. Jul 16, 2002Introduced in Senate
  2. Jul 16, 2002Read twice and referred to the Committee on Finance.
  3. Jul 16, 2002Sponsor introductory remarks on measure. (CR S6870)

Related bills 1

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

BillTitleRelationshipLatest action
HR 5130Child Support Enforcement ActIdentical billJul 16, 2002

Subjects

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

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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.