Single Parent Protection Act of 1997

Summary

Single Parent Protection Act of 1997 - Amends the Internal Revenue Code to allow an individual a credit in an amount equal to the unpaid child support of such individual for the taxable year. Requires the taxpayer to identify each individual required to pay support. Increases the tax of the individual failing to make required support payments by the amount of such credit. Prohibits treating any such increase in tax as a tax for purposes of determining a credit or the minimum tax.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 22 May 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 22 May 1997

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• Introduced in House

  summary · EN · 22 May 1997

  Open at official source

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