United States · Bill · S
S. 2732 (107th)
Child Support Enforcement Act
Introduced
16 July 2002
Last action
16 July 2002 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Boxer, Barbara [D-CA], Sen. Snowe, Olympia J. [R-ME]
Subjects
Taxation
Source updated
19 August 2025
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. Precludes taxpayer information regarding child support payments 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
16 July 2002
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
16 July 2002
Introduced
Sponsor introductory remarks on measure. (CR S6870)
Source: IntroReferral
16 July 2002
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 16 July 2002 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 16 July 2002
Introduced in Senate (PDF)
Introduced in Senate · EN · 16 July 2002
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Introduced in Senate
summary · EN · 16 July 2002
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
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
- · ssfi00 · Standing
Related records
- related to → Child Support Enforcement Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/senate-bill/2732
- Open data entity: https://api.congress.gov/v3/bill/107/s/2732
- us · 107-s-2732 · source updated 19 August 2025