I 

111TH CONGRESS 

1ST SESSION H. R. 2244 

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 

MAY 5, 2009 

Ms. ZOE LOFGREN of California (for herself and Mrs. BONO MACK) 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 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Single Parent Protec5 tion Act of 2009’’. 


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1 SEC. 2. TREATMENT OF UNPAID CHILD SUPPORT. 

2 (a) IN GENERAL.—Subpart C of part IV of sub3 chapter A of chapter 1 of the Internal Revenue Code of 

4 1986 (relating to refundable credits) is amended by insert5 ing after section 36A the following new section: 

6 ‘‘SEC. 36B. UNPAID CHILD SUPPORT. 

7 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli8 gible individual, there shall be allowed as a credit against 

9 the tax imposed by this subtitle for the taxable year an 

10 amount equal to the unpaid child support of such indi11 vidual for such year. 

12 ‘‘(b) DEFINITIONS.—For purposes of this section— 

13 ‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible 

14 individual’ means any individual— 

15 ‘‘(A) who is entitled to receive child sup16 port payments during the taxable year, and 

17 ‘‘(B) who, as of the close of such taxable 

18 year, has not received all of the child support 

19 payments to which such individual is entitled 

20 for such year. 

21 ‘‘(2) UNPAID CHILD SUPPORT.—The term ‘un22 paid child support’ means, with respect to an indi23 vidual for any taxable year, the excess of— 

24 ‘‘(A) the aggregate child support payments 

25 such individual is entitled to receive during 

26 such year, over 


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1 ‘‘(B) the child support payments such indi2 vidual received during such year. 

3 ‘‘(3) CHILD SUPPORT PAYMENT.— 

4 ‘‘(A) IN GENERAL.—The term ‘child sup5 port payment’ means, with respect to any tax6 able year— 

7 ‘‘(i) any periodic payment of a fixed 

8 amount, or 

9 ‘‘(ii) any payment of a medical or 

10 educational expense, insurance premium, 

11 or other similar item, 

12 which is required to be paid to the taxpayer 

13 during such taxable year by an individual under 

14 a support instrument for the support of any 

15 child of such individual. 

16 ‘‘(B) COORDINATION WITH TANF.—The 

17 term ‘child support payment’ shall not include 

18 any payment the right to which has been as19 signed to a State pursuant to section 408(a)(3) 

20 of the Social Security Act. 

21 ‘‘(c) TAXPAYER REQUIRED TO IDENTIFY INDI22 VIDUAL REQUIRED TO PAY SUPPORT.—No credit shall be 

23 allowed under this section for a taxable year unless the 

24 taxpayer includes on the return for such year the name 


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1 and TIN on each individual required to make support pay2 ments to the taxpayer during such taxable year. 

3 ‘‘(d) INCREASE IN TAX OF INDIVIDUAL FAILING TO

4 MAKE REQUIRED SUPPORT PAYMENTS.— 

5 ‘‘(1) IN GENERAL.—If credit is allowed under 

6 this section for any taxable year with respect to un7 paid support payments, the tax imposed by this 

8 chapter on the individual failing to make such pay9 ment (for such individual’s taxable year which be10 gins in the calendar year in which the taxable year 

11 of the taxpayer begins) shall be increased by the 

12 amount of such credit. 

13 ‘‘(2) NO CREDITS AGAINST TAX, ETC.—Any in14 crease in tax under this subsection shall not be 

15 treated as a tax imposed by this chapter for pur16 poses of determining— 

17 ‘‘(A) the amount of any other credit under 

18 this part, or 

19 ‘‘(B) the minimum tax under section 55.’’. 

20 (b) CONFORMING AMENDMENTS.— 

21 (1) Paragraph (2) of section 1324(b) of title 

22 31, United States Code, is amended by inserting 

23 ‘‘36B,’’ after ‘‘36A,’’. 

24 (2) The table of sections for subpart C of part 

25 IV of subchapter A of chapter 1 of the Internal RevVerDate Nov 24 2008 21:52 May 07, 2009 Jkt 079200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H2244.IH H2244

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1 enue Code of 1986 is amended by inserting after the 

2 item relating to section 36A the following new item: 

‘‘Sec. 36B. Unpaid child support.’’. 

3 (c) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to taxable years beginning after 

5 December 31, 2009. 

Æ 


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