To amend the Internal Revenue Code of 1986 to allow an exception where a noncustodial parent provides over half of the support of the child for a calendar year to claim such child as a dependent.

Summary

Amends the Internal Revenue Code to treat a child of divorced parents as having received over half of his support from a noncustodial parent (thus, allowing such individual a tax exemption) if: (1) the custodial parent refuses to release claim to exemption and does not contribute to support of the child; and (2) the noncustodial parent provides over half of the support for the child and is entitled to claim the child as a dependent.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 5 May 1993

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• Introduced in House (PDF)

  Introduced in House · EN · 5 May 1993

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• Introduced in House

  summary · EN · 5 May 1993

  Open at official source

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