Single Parent Protection Act of 2001
Last action on Apr 26, 2001Referred to the House Committee on Ways and Means.
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Summary
Single Parent Protection Act of 2001 - Amends the Internal Revenue Code to: (1) allow a qualifying individual who is entitled to, but does not receive, child support a refundable tax credit equal to the amount of such unpaid support; and (2) increase the tax liability of the individual required to pay such support by such unpaid amount.
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