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United States · Bill · HR

H.R. 262 (108th)

Child Support Enforcement Act

referredUnited States· United States Congress· EN

Introduced

8 January 2003

Last action

27 January 2003 · Referred

Status

Referred to the Subcommittee on Human Resources.

Sponsors

Rep. Cox, Christopher [R-CA-48], Rep. Foley, Mark [R-FL-16], Rep. Hart, Melissa A. [R-PA-4], Rep. Lofgren, Zoe [D-CA-18], Rep. Filner, Bob [D-CA-51], Rep. Dreier, David [R-CA-26], Rep. Shadegg, John B. [R-AZ-3], Rep. Towns, Edolphus [D-NY-10], Rep. McKeon, Howard P. "Buck" [R-CA-25], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Owens, Major R. [D-NY-11], Rep. Wilson, Joe [R-SC-2], Rep. Cunningham, Randy (Duke) [R-CA-50], Rep. Ose, Doug [R-CA-3], Sen. Sanders, Bernard [I-VT], Rep. Brown, Corrine [D-FL-5], Rep. Burton, Dan [R-IN-5], Rep. Calvert, Ken [R-CA-41], Rep. Rothman, Steven R. [D-NJ-9], Rep. Issa, Darrell [R-CA-48], Rep. Miller, Gary G. [R-CA-42], Rep. Kucinich, Dennis J. [D-OH-10], Rep. Pence, Mike [R-IN-6], Rep. Pitts, Joseph R. [R-PA-16], Rep. Pascrell, Bill, Jr. [D-NJ-9], Rep. Pombo, Richard W. [R-CA-11], Rep. Rohrabacher, Dana [R-CA-48], Rep. Royce, Edward R. [R-CA-39], Rep. Tancredo, Thomas G. [R-CO-6], Rep. Tiberi, Patrick J. [R-OH-12], Rep. Walden, Greg [R-OR-2], Rep. Gillmor, Paul E. [R-OH-5], Rep. Duncan, John J., Jr. [R-TN-2], Rep. Fossella, Vito [R-NY-13], Rep. Millender-McDonald, Juanita [D-CA-37], Rep. Gilchrest, Wayne T. [R-MD-1], Rep. Wexler, Robert [D-FL-19], Rep. Visclosky, Peter J. [D-IN-1], Rep. Engel, Eliot L. [D-NY-16], Rep. Payne, Donald M. [D-NJ-10], Rep. Platts, Todd Russell [R-PA-19], Rep. Doyle, Michael F. [D-PA-14], Rep. Evans, Lane [D-IL-17], Rep. Kennedy, Mark R. [R-MN-6], Rep. Jones, Walter B., Jr. [R-NC-3], Rep. Knollenberg, Joe [R-MI-9], Rep. King, Peter T. [R-NY-2], Rep. Quinn, Jack [R-NY-27]

Subjects

Taxation

Source updated

18 August 2025

Taxation

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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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 8 January 2003

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 8 January 2003

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 8 January 2003

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 27 January 2003

    Referred

    Referred to the Subcommittee on Human Resources.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 8 January 2003

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 8 January 2003

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 8 January 2003

    Open at official source

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Sponsors

Showing 48 of 56 sponsors and actors.

Related records

Sources

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