[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3258 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3258

 To amend the Internal Revenue Code of 1986 to allow an individual who 
 is entitled to receive child support a refundable credit equal to the 
amount of unpaid child support and to increase the tax liability of the 
  individual required to pay such support by the amount of the unpaid 
                             child support.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 31, 2007

Ms. Zoe Lofgren of California (for herself, Mr. Brady of Pennsylvania, 
Mrs. Bono, Mr. Gonzalez, Mrs. Lowey, Ms. Norton, Mr. Rangel, Mr. Space, 
and Mr. Wynn) 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 individual who 
 is entitled to receive child support a refundable credit equal to the 
amount of unpaid child support and to increase the tax liability of the 
  individual required to pay such support by the amount of the unpaid 
                             child support.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Single Parent Protection Act of 
2007''.

SEC. 2. TREATMENT OF UNPAID CHILD SUPPORT.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by redesignating section 36 as section 37 and by inserting 
after section 35 the following new section:

``SEC. 36. UNPAID CHILD SUPPORT.

    ``(a) Allowance of Credit.--In the case of an eligible individual, 
there shall be allowed as a credit against the tax imposed by this 
subtitle for the taxable year an amount equal to the unpaid child 
support of such individual for such year.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Eligible individual.--The term `eligible individual' 
        means any individual--
                    ``(A) who is entitled to receive child support 
                payments during the taxable year, and
                    ``(B) who, as of the close of such taxable year, 
                has not received all of the child support payments to 
                which such individual is entitled for such year.
            ``(2) Unpaid child support.--The term `unpaid child 
        support' means, with respect to an individual for any taxable 
        year, the excess of--
                    ``(A) the aggregate child support payments such 
                individual is entitled to receive during such year, 
                over
                    ``(B) the child support payments such individual 
                received during such year.
            ``(3) Child support payment.--
                    ``(A) In general.--The term `child support payment' 
                means, with respect to any taxable year--
                            ``(i) any periodic payment of a fixed 
                        amount, or
                            ``(ii) any payment of a medical or 
                        educational expense, insurance premium, or 
                        other similar item,
                which is required to be paid to the taxpayer during 
                such taxable year by an individual under a support 
                instrument for the support of any child of such 
                individual.
                    ``(B) Coordination with tanf.--The term `child 
                support payment' shall not include any payment the 
                right to which has been assigned to a State pursuant to 
                section 408(a)(3) of the Social Security Act.
    ``(c) Taxpayer Required To Identify Individual Required To Pay 
Support.--No credit shall be allowed under this section for a taxable 
year unless the taxpayer includes on the return for such year the name 
and TIN on each individual required to make support payments to the 
taxpayer during such taxable year.
    ``(d) Increase in Tax of Individual Failing To Make Required 
Support Payments.--
            ``(1) In general.--If credit is allowed under this section 
        for any taxable year with respect to unpaid support payments, 
        the tax imposed by this chapter on the individual failing to 
        make such payment (for such individual's taxable year which 
        begins in the calendar year in which the taxable year of the 
        taxpayer begins) shall be increased by the amount of such 
        credit.
            ``(2) No credits against tax, etc.--Any increase in tax 
        under this subsection shall not be treated as a tax imposed by 
        this chapter for purposes of determining--
                    ``(A) the amount of any other credit under this 
                part, or
                    ``(B) the minimum tax under section 55.''
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting before the period ``or 
        from section 36 of such Code''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 is amended by striking the item 
        relating to section 36 and inserting the following new items:

``Sec. 36. Unpaid child support.
``Sec. 37. Overpayments of tax.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.
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