SEC. 2. TREATMENT OF UNPAID CHILD SUPPORT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to refundable credits) is amended by insert-
ing after section 36A the following new section: 
‘‘SEC. 36B. 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 indi-
vidual 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 
‘‘(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 
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‘‘(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. 
‘‘(B) COORDINATION
WITH
TANF.—The 
term ‘child support payment’ shall not include 
any payment the right to which has been as-
signed to a State pursuant to section 408(a)(3) 
of the Social Security Act. 
‘‘(c) TAXPAYER
REQUIRED
TO
IDENTIFY
INDI-
VIDUAL 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 
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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 on 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— 
‘‘(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 
‘‘36B,’’ after ‘‘36A,’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
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enue Code of 1986 is amended by inserting after the 
item relating to section 36A the following new item: 
‘‘Sec. 36B. Unpaid child support.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2009. 
Æ 
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