Summary: H.R.5130 — 107th Congress (2001-2002)All Information (Except Text)

There is one summary for H.R.5130. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (07/16/2002)

Child Support Enforcement Act - Amends the Internal Revenue Code (relating to the deduction for bad debts) to allow a custodial parent to claim unpaid child support payments as a deduction.

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.

Precludes taxpayer information regarding child support payments from serving as a basis for selecting an individual's tax return for general audit.