While everyone can agree both parents should share the responsibility of raising a child to include that of costs, child support had become a massive income producing opportunity. Some parents have taken advantage without any penalties and enjoyed all the benefits. It's time that some fairness be brought. I myself have supported my son for 18 years. Not one year have I been able to claim a tax credit for him, for 18 years I have given a substantial amount of my income to help raise him apart from birthday gifts, healthcare assists, the costs of raising my other 2 children and more...I have struggled with bills, yet the other parent has had money to buy electronics, furniture and more as gifts for others as well as themselves. I have been forced to go to school part-time while they were allowed to attend school full-time and apply for public assistance. All I'm asking for is that parents who receive support/alimony pay taxes on that income and make it mandatory that tax credits be alternated between parents. While double taxation is illegal, how can I pay taxes on my gross income, get child support taken out based on my gross income, yet I never actually have that income? I think it is only fair that those who get the income, pay taxes on it as well. This would not stop the Child Support payments, but I do believe this would stop some of the unfair practices some custodial parents have used. Please support the taxation of Child Support as an income to custodial parents and the sharing of tax credits for children.