To require a parent who is delinquent in child support to include his unpaid obligation in gross income, and to allow custodial parents a bad debt deduction for unpaid child support payments.
Child Support Enforcement Act - Prohibits construing this Act to affect: (1) the right of an individual or State to receive child support payments; or (2) the obligation of an individual to pay child support.
Amends the Internal Revenue Code to require that taxable child support payments the taxpayer is required to pay and that are unpaid be treated as included in gross income by reason of discharge of indebtedness.
Allows a taxpayer entitled to receive such payments a deduction for unpaid payments. Allows the deduction for those who do not itemize deductions.
Requires that net revenues received in the Treasury under this Act be applied, as provided in appropriations Acts, solely to the retirement of outstanding public debt.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Referred to the Subcommittee on Human Resources.
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