H.R. 3258 would amend the Internal Revenue Code of 1986 to allow an individual who is entitled to receive child support a refundable credit equal to the amount of unpaid child support and to increase the tax liability of the individual required to pay such support by the amount of the unpaid child support.

== Detailed Summary ==

<summary>
(Log in to editSingle Parent Protection Act of 2007 - Amends the wikiInternal Revenue Code to: (1) allow individual taxpayers who are entitled to receive child support a refundable tax credit for any unpaid portion of such support; and be(2) increase the firstincome tax liability of any individual required to provide a detailed summarypay child support by the amount of the bill!)unpaid child support allowed as a tax credit by this Act.
</summary>

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== Status of the Legislation ==

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Latest Major Action: 7/31/2007: Referred to House committee. Status: Referred to the House Committee on Ways and Means.
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== Points in Favor ==

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== Points Against ==

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