[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1995 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 1995

To amend the Internal Revenue Code of 1986 to allow an exception where 
 a noncustodial parent provides over half of the support of the child 
        for a calendar year to claim such child as a dependent.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 5, 1993

 Mr. Volkmer introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to allow an exception where 
 a noncustodial parent provides over half of the support of the child 
        for a calendar year to claim such child as a dependent.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXCEPTION WHERE A NONCUSTODIAL PARENT PROVIDES OVER HALF OF 
              THE SUPPORT OF THE CHILD FOR A CALENDAR YEAR TO CLAIM 
              SUCH CHILD AS A DEPENDENT.

    Section 152(e) of the Internal Revenue Code of 1986 is amended by 
adding a new paragraph ``3'' following paragraph ``2'' and 
redesignating following paragraphs in section accordingly.
            ``(3) Exception where a noncustodial parent provides over 
        half of the support of the child for a calendar year.--A child 
        of parents described in paragraph (1) shall be treated as 
        having received over half of his support during a calendar year 
        from the noncustodial parent if--
                    ``(A) the custodial parent refuses to release claim 
                to exemption under paragraph (2) and
                    ``(B) the custodial parent does not contribute to 
                support of the child and
                    ``(C) the noncustodial parent does provide over 
                half of the support of the child, then
                    ``(D) the noncustodial parent shall be entitled to 
                claim such child as a dependent.''

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