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.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 9 January 2003

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 9 January 2003

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 9 January 2003

  Open at official source

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