HR 3258 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.
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.
U.S. Congress - Text of H.R.3258 as Introduced in House Single Parent Protection Act of 2007
