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(i) REPORT ON ACCESS TO CHILD CARE BY LOW-
INCOME WORKING FAMILIES.—
(1) IN GENERAL.—Section 658K(a)(2) of the
Child Care Development Block Grant Act of 1990
(42 U.S.C. 9858i(a)(2)) is amended—
(A) in subparagraph (D), by striking
‘‘and’’ at the end; and
(B) by inserting after subparagraph (E),
the following:
‘‘(F) the total number of families described
in section 658B(b) that were eligible for but did
not receive assistance under this subchapter or
under section 418 of the Social Security Act
and a description of the obstacles to providing
such assistance; and
‘‘(G) the total number of families described
in section 658B(b) that received assistance pro-
vided under this subchapter or under section
418 of the Social Security Act and a description
of the manner in which that assistance was pro-
vided;’’.
(2) SECRETARIAL REPORTING REQUIREMENT.—
Section 658L of the Child Care Development Block
Grant Act of 1990 (42 U.S.C. 9858j) is amended by
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inserting ‘‘, with particular emphasis on access of
low-income working families,’’ after ‘‘public’’.
(j) EFFECTIVE DATE.—Subsections (f) through (i)
and the amendments made by such subsections shall take
effect as if included in the enactment of the Personal Re-
sponsibility and Work Opportunity Reconciliation Act of
1996 (Public Law 104–193, 110 Stat. 2105).
SEC. 402. SINGLE PARENT PROTECTION ACT.
(a) TREATMENT OF UNPAID CHILD SUPPORT.—Sub-
part 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 35 as section
36 and by inserting after section 34 the following new sec-
tion:
‘‘SEC. 35. UNPAID CHILD SUPPORT.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible 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 individ-
ual 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 sup-
port payments during the taxable year, and
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‘‘(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 ‘un-
paid child support’ means, with respect to an indi-
vidual 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 indi-
vidual received during such year.
‘‘(3) CHILD SUPPORT PAYMENT.—
‘‘(A) IN GENERAL.—The term ‘child sup-
port payment’ means, with respect to any tax-
able 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.
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‘‘(B) COORDINATION
WITH
AFDC.—The
term ‘child support payment’ shall not include
any payment the right to which has been as-
signed to a State under section 402(a)(26) of
the Social Security Act.
‘‘(c) TAXPAYER REQUIRED TO IDENTIFY INDIVID-
UAL REQUIRED TO PAY SUPPORT.—No credit shall be al-
lowed under this section for a taxable year unless the tax-
payer includes on the return for such year the name and
TIN on each individual required to make support pay-
ments 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 un-
paid support payments, the tax imposed by this
chapter of the individual failing to make such pay-
ment (for such individual’s taxable year which be-
gins 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 in-
crease in tax under this subsection shall not be
treated as a tax imposed by this chapter for pur-
poses of determining—
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‘‘(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 be-
fore the period ‘‘or from section 35 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 35 and inserting
the following new items:
‘‘Sec. 35. Unpaid child support.
‘‘Sec. 36. Overpayments of tax.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1996.
SEC. 403. SINGLE PARENT PROTECTION ACT.
(a) TREATMENT OF UNPAID CHILD SUPPORT.—Sub-
part 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 35 as section
36 and by inserting after section 34 the following new sec-
tion:
‘‘SEC. 35. UNPAID CHILD SUPPORT.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against