To allow a custodial parent a bad debt deduction for unpaid child support payments, and to require a parent who is chronically delinquent in child support to include the amount of the unpaid obligation in gross income.
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.
Prohibits any discrepancy between the tax returns of a custodial parent and a delinquent debtor concerning whether a child support payment has been made from serving as a basis for selecting an individual's tax return for general audit.
Read twice and referred to the Committee on Finance.
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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