HR 262 · 108th Congress 2003–2005, ended

Child Support Enforcement Act

Introduced Jan 8, 2003 Originated House Sponsor Christopher Cox R-CA

Fact sheet

Latest action · Jan 27, 2003 Referred to the Subcommittee on Human Resources.

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. IntroducedJan 8, 2003
  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.

Prohibits any discrepancy between the tax returns of a custodial parent and a delinquent debtor concerning whether a child support payment has been made from serving as a basis for selecting an individual's tax return for general audit.

Cosponsors 54

Members who signed on, in the order they did. Signatures ran from Jan 8, 2003 to Jul 25, 2003, with 47 there on the day it was introduced.

SeatCosponsorSigned on
I-VTBernard SandersOriginalJan 8, 2003
D-NJBill Pascrell, Jr.OriginalJan 8, 2003
D-CABob FilnerOriginalJan 8, 2003
D-FLCorrine BrownOriginalJan 8, 2003
R-INDan BurtonOriginalJan 8, 2003
R-CADana RohrabacherOriginalJan 8, 2003
R-CADarrell IssaOriginalJan 8, 2003
R-CADavid DreierOriginalJan 8, 2003
D-OHDennis J. KucinichOriginalJan 8, 2003
D-NJDonald M. PayneOriginalJan 8, 2003
R-CADoug OseOriginalJan 8, 2003
D-NYEdolphus TownsOriginalJan 8, 2003
R-CAEdward R. RoyceOriginalJan 8, 2003
D-NYEliot L. EngelOriginalJan 8, 2003
R-WIF. James Sensenbrenner, Jr.OriginalJan 8, 2003
Show all 54 cosponsors

Actions 3

Everything that happened, newest first.

  1. Jan 27, 2003Referred to the Subcommittee on Human Resources.
  2. Jan 8, 2003Introduced in House
  3. Jan 8, 2003Referred 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 127Child Support Enforcement ActIdentical billJan 9, 2003

Subjects

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

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