Child Support Enforcement Act

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

R CoxSponsor

54 cosponsors · 17 D, 36 R, 1 I

D Brown DB

R Burton KC

R Calvert DCR Cunningham MD

D Millender-McDonald GM

R Miller MOD Owens DOR Ose BP

47 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

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.

What it does: CRS summary · Introduced in House · Jan 8, 2003

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.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Child Support Enforcement Act

Latest action (Jan 27, 2003): Referred to the Subcommittee on Human Resources.

Policy area: Taxation · Origin: House · Introduced: Jan 8, 2003

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.