United States · Bill · S
S. 2732 (107th)
Child Support Enforcement Act
Introduced
16 July 2002
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
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.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 16 July 2002
Introduced in Senate (PDF)
Introduced in Senate · EN · 16 July 2002
Introduced in Senate
summary · EN · 16 July 2002
Sponsors
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Related records
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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