3.0.0 127 2023-01-15T21:34:11Z 2023-01-15T21:34:11Z Senate S S 2003-01-09 108 ssfi00 Finance Committee Senate Standing Referred to 2003-01-09T21:10:21Z Child Support Enforcement Act 108 262 HR 2003-01-27 Referred to the Subcommittee on Human Resources. Identical bill CRS 2003-01-09 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2003-01-09 Sponsor introductory remarks on measure. (CR S158) IntroReferral B00100 9 Library of Congress 2003-01-09 Introduced in Senate IntroReferral 10000 9 Library of Congress B000711 Sen. Boxer, Barbara [D-CA] BARBARA BOXER D CA N S000663 Sen. Snowe, Olympia J. [R-ME] Olympia Snowe R ME J. 2003-01-09 True C001041 Sen. Clinton, Hillary Rodham [D-NY] HILLARY CLINTON D NY R 2003-04-28 False Taxation Child support Custody of children Debt Families Finance and Financial Sector Income tax Social Welfare Tax auditing Tax deductions Tax exclusion Tax returns Taxation 00 2003-01-09 Introduced in Senate 2006-11-28T17:35:40Z 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.]]>

Child Support Enforcement Act Display Title Child Support Enforcement Act Official Title as Introduced A bill 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. Introduced in Senate IS Short Titles as Introduced Child Support Enforcement Act Introduced in Senate 2003-01-09T05:00:00Z 2003-01-09 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.