HR 5114 · 102th Congress · Taxation

To amend the Internal Revenue Code of 1986 to allow a deduction for a portion of child support payments, and for other purposes.

Introduced 1992-05-07· Sponsored by Rep. McCollum, Bill [R-FL-5]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1992-05-07)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a deduction for a percentage of child support payments. Imposes an additional tax on individuals with substantial unpaid child support obligations.…

Summarized by Claude AI · Non-partisan · For informational purposes only