Summary: H.R.816 — 106th Congress (1999-2000)All Information (Except Text)

There is one summary for H.R.816. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (02/24/1999)

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.