A bill to amend the Internal Revenue Code of 1954 to restore prior law for purposes of claiming a dependency exemption where, under a pre-1985 instrument, the noncustodial parent provides $1,200 or more for the support of a child.

Summary

Amends the Internal Revenue Code to allow a noncustodial parent to claim a dependency exemption for a child in cases where: (1) the noncustodial parent provides $1,200 or more annually for the support of the child; (2) the custodial parent does not clearly establish that he or she provided more than such amount annually for the support of the child; and (3) the decree of divorce, or separate maintenance or written agreement was executed before January 1, 1985, and has not been modified since such date.

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Documents

1 official file

• Introduced in House

  summary · EN · 10 October 1986

  Open at official source

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