3.0.0 4233 2023-01-13T04:49:43Z 2023-01-13T04:49:43Z House H HR 2005-11-04 109 hswm00 Ways and Means Committee House Standing Referred to 2005-11-04T14:01:10Z 2005-11-04 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2005-11-04 Introduced in House IntroReferral Intro-H 9 Library of Congress 2005-11-04 Introduced in House IntroReferral 1000 9 Library of Congress K000358 Rep. Kennedy, Mark R. [R-MN-6] MARK KENNEDY R MN R. 6 N M000714 Rep. Millender-McDonald, Juanita [D-CA-37] JUANITA MILLENDER-MCDONALD D CA M. 37 2005-11-04 True M000309 Rep. McCarthy, Carolyn [D-NY-4] CAROLYN MCCARTHY D NY 4 2005-11-17 False P000149 Rep. Payne, Donald M. [D-NJ-10] DONALD PAYNE D NJ M. 10 2005-11-17 False V000128 Rep. Van Hollen, Chris [D-MD-8] Chris Van Hollen D MD 8 2005-11-17 False U000038 Rep. Udall, Mark [D-CO-2] MARK UDALL D CO 2 2005-11-17 False S001156 Rep. Sánchez, Linda T. [D-CA-39] Linda Sánchez D CA T. 39 2005-11-17 False F000440 Rep. Fossella, Vito [R-NY-13] VITO FOSSELLA R NY 13 2005-11-17 False F000116 Rep. Filner, Bob [D-CA-51] BOB FILNER D CA 51 2005-12-08 False F000043 Rep. Fattah, Chaka [D-PA-2] CHAKA FATTAH D PA 2 2005-12-08 False M000523 Rep. McKinney, Cynthia A. [D-GA-4] CYNTHIA MCKINNEY D GA A. 4 2005-12-08 False S000244 Rep. Sensenbrenner, F. James, Jr. [R-WI-5] F. SENSENBRENNER R WI JAMES 5 2006-02-01 False Taxation Child support Debt Families Finance and Financial Sector Income tax Social Welfare Tax auditing Tax credits Tax deductions Tax returns Taxation 00 2005-11-04 Introduced in House 2005-11-29T20:46:56Z Child Support Enforcement Act of 2005 - Amends the Internal Revenue Code to: (1) allow a custodial parent (a parent entitled to receive child support) a refundable tax credit for unpaid child support; and (2) include in the gross income of any taxpayer who is delinquent in the payment of child support the amount of such unpaid child support.

Prohibits the Internal Revenue Service from selecting a tax return for audit based upon any discrepancy between the tax returns of a custodial parent and a taxpayer delinquent in the payment of child support.

]]> Child Support Enforcement Act of 2005 Display Title Child Support Enforcement Act of 2005 Official Title as Introduced To allow a custodial parent a refundable credit 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 House IH Short Titles as Introduced Child Support Enforcement Act of 2005 Introduced in House 2005-11-04T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109hr4233ih/xml/BILLS-109hr4233ih.xml 2005-11-04 Referred to the House Committee on Ways and Means. 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.