Women and Children First Act of 1992

Women and Children First Act of 1992 - Title I: Direct Federal Charity Payment - Subtitle A: General Provisions - Prescribes eligibility requirements for the households of any State which enters into an agreement with the Secretary of Health and Human Services (the Secretary) for the provision of food and housing benefits. Requires the benefit program to be implemented through a specified State agency, and periodically audited.

Subtitle B: Exemption from Federal Income Taxation - Declares the food and housing benefits under this Act exempt from Federal income taxation.

Subtitle C: Unified Application for Certain Benefits - Requires the Secretary to develop a single application for: (1) benefits under this Act; (2) medical assistance under title XIX of the Social Security Act; and (3) the Head Start Program.

Subtitle D: Termination of Certain Public Assistance Programs - Terminates the following programs: (1) the Food Stamp Act of 1977; (2) Aid to Families with Dependent Children; (3) Supplemental Security Income; (4) the National School Lunch Act; (5) the Child Nutrition Act of 1966; (6) the Low-Income Home Energy Assistance Act of 1981; and (7) the rental assistance payments program under Section 8 of the United States Housing Act of 1937.

Subtitle E: Effective Date - Sets forth the effective date of this Act.

Title II: Graduated Penalties for Conviction of Sexual Child Abuse or Incest - Amends Federal criminal law to set forth increased penalties and mandatory minimum penalties concerning the sexual exploitation of children and of minors.

Requires the Attorney General to report to the Congress on whether the statute of limitations on offenses for sexual exploitation of children should be extended to allow prosecutions in cases of delayed discovery resulting from the fact that the victims are children.

Increases the penalties for: (1) transporting females or minors for illegal sexual activity; and (2) for sexual abuse crimes.

Title III: Adoption Provisions - Subtitle A: Adoption Tax Credit - Amends the Internal Revenue Code to allow as a credit against tax qualified adoption expenses.

Subtitle B: Adoption of Abandoned Babies - Amends the Social Security Act with respect to babies abandoned at birth to require certain State laws to be in effect as a prerequisite to Federal aid for State foster care and adoption assistance. Declares that for purposes of the adoption assistance program such babies shall be considered children with special needs.

Title IV: Increase in Dependent Tax Exemption; Refundable Credit for Young Children - Amends the Internal Revenue Code to: (1) increase the personal exemption for dependent children who have not attained age 18 before the close of the taxable year; and (2) establish a credit against tax for each dependent child who has not attained the age of 7 as of the close of the taxable year.

Title V: Child Support Provisions - Amends the Social Security Act to condition Federal assistance to State plans for child and spousal support upon State procedures which prohibit the issuance or renewal of any license or registration to any person who owes overdue support.

Amends Federal criminal law to establish criminal penalties for anyone who leaves or remains outside the State in which child support payments are due in order to avoid payment of arrearages.

Amends the Social Security Act to modify the criteria for Federal medical assistance grants to the States (Medicaid) to require that: (1) group health plans permit enrollment of any child whose non-custodial parent is enrolled in the plan and has been ordered to provide child support; and (2) State agencies be authorized to garnish employment-related income, and withhold any State tax refunds of certain persons ordered to provide support to an individual eligible for medicaid.

Title VI: Community Chest Tax Credit - Amends the Internal Revenue Code to allow as a credit against tax payments to certain direct service organizations.

Title VII: Protection of Women and Children From Sexual Exploitation and Violence - Subtitle A: Importation of Child Pornography - Amends Federal criminal law to prohibit the importation of depictions of a minor engaged in sexually explicit conduct. Sets forth criminal penalties.

Subtitle B: Evidence in Sexual Assault and Child Molestation Cases - Amends the Federal Rules of Evidence to render admissible

into evidence the defendant's commission of similar crimes involving either sexual assault or child molestation.

Subtitle C: Combatting Violence and Crimes Against Women on the Streets and in Homes - Part 1: Federal Penalties for Sex Crimes - Amends Federal criminal law to: (1) direct the United States Sentencing Commission to promulgate guidelines to provide that repeat offenses of sex crimes are punishable by twice the penalty otherwise provided in the guidelines; and (2) provide mandatory restitution for sexual abuse crimes.

Authorizes appropriations for U.S. Attorneys to appoint counselors for victims and witnesses in connection with the prosecution of sex crimes. Sets forth criminal penalties for interstate travel to: (1) commit spousal abuse; or (2) commit spousal abuse in violation of a State-issued protection order. States that "spousal abuse" includes abuse to an intimate partner.

Empowers a judge or magistrate to issue temporary protection orders for an abused spouse pending final case adjudication. Directs the court to order restitution to spousal abuse victims. Declares that such protection orders shall be accorded full faith and credit by the courts of sister States, and enforced as if they were orders of the enforcing State.

Part 2: Arrest in Spousal Abuse Cases - Directs the Postmaster General to promulgate regulations to secure the confidentiality of abused persons' addresses according to prescribed guidelines.

Part 3: Civil Rights - Establishes a Federal cause of action for gender-based crimes of violence. Includes within the definition of "crime of violence motivated by gender" rape, sexual assault, sexual abuse, and abusive sexual contact.

Subtitle D: Cause of Action for Victims of Sexual Abuse, Rape, and Murder, Against Producers and Distributors of Hardcore Pornographic Material - Establishes a Federal cause of action against commercial producers, distributors, exhibitors, or sellers of obscene material or child pornography for damages from a sexual offense that was foreseeably caused, in substantial part, by the offender's exposure to such material.