A bill relating to the collection of delinquent child support payments.

Amends the Internal Revenue Code to allow as an income tax credit for a custodial parent the amount of any child support payments that remain unpaid to such parent as of the close of the taxable year.

Increases the tax liability of individuals failing to make child support payments by 125 percent of any taxable unpaid child support payments of a taxpayer. Reduces the tax liability of such individuals if payments are subsequently made.