110 HR 3258 IH: Single Parent Protection Act of U.S. House of Representatives 2007-07-31 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.
I 110th CONGRESS 1st Session H. R. 3258 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.
1.
Short title
This Act may be cited as the Single Parent Protection Act of 2007.
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:
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.