14. Department of Health and Human Services · Notable · Needs Congress
Create a child support tax credit for nonresident parents
Printed page 479 14. Department of Health and Human Services
“National or state guidelines and tax law should be updated to ensure that nonresident parents with child support orders can receive a nondependent, child support tax credit.”
What has happened
- Not started
No nondependent child support tax credit exists and no bill would create one. A title search over the Corpus bill file for the 119th Congress returns three child-support measures - the Unborn Child Support Act (S. 230 and H.R. 1104, both referred) and a resolution of inquiry - none of them a tax credit for nonresident parents, and Public Law 119-21 makes no such change to the Internal Revenue Code. Nothing in the national child support guidelines at 45 CFR 302.56 has been revised: ACF's in-window child support rulemakings are the rescission of the 2024 employment-and-training rule (RIN 0970-AD18), tribal tax offset access (0970-AD23), enforcement for unborn children (0970-AD33) and a burden-reduction package (0970-AD39).
No action found yet. This entry is the starting point, not a finding.
Research log
What was searched, and what didn’t count as evidence
Research notes
- Searched: bill titles among those we keep and search, from congress.gov, for “child support” (3) and “tax credit” combined with child support (0); Federal Register full text since 2025-01-20 for “child support” tax credit (21 documents, all Privacy Act system-of-records notices, debt collection and unrelated rules); reginfo.gov HHS active agenda read row by row for every 0970- child support RIN.
- Requires Congress. On the ladder for asks that need an act of Congress, this has not started.
- Action
- create
- Object
- nondependent child support tax credit
- ID
- 1328