PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · Jan 9, 2003
Child Support Enforcement Act - Amends the Internal Revenue Code (relating to the deduction for bad debts) to allow a custodial parent to claim unpaid child support payments as a deduction.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.
People & committees
Sen. Boxer, Barbara [D-CA] · D–CA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read twice and referred to the Committee on Finance.
Sponsor introductory remarks on measure. (CR S158)
Introduced in Senate
Primary sources
Text links open the official source. We currently store references to these documents.
Source last updated: Aug 18, 2025. Consult Congress.gov for the current record.
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