Child Support Enforcement Act

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. 9 January 2003

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 9 January 2003

   Introduced

   Sponsor introductory remarks on measure. (CR S158)

   Source: IntroReferral

3. 9 January 2003

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 9 January 2003 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 9 January 2003

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 9 January 2003

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 9 January 2003

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Boxer, Barbara [D-CA] · D · Sponsor
• Sen. Snowe, Olympia J. [R-ME] · R · Sponsor
• Sen. Clinton, Hillary Rodham [D-NY] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Child Support Enforcement Act