Petition To

United States Congress

(House of Representatives & U.S. Senate)

Petition Statement

We, the undersigned, respectfully petition the United States Congress to reform federal tax law to address the inequitable tax treatment of court-ordered child support payments.

The Issue

Under current federal tax law:

Child support payments are made from after-tax income by the paying parent

The paying parent receives no federal tax deduction or credit

The receiving parent does not report child support as taxable income

As a result, income that is legally mandated for the direct support of a child is effectively taxed twice.

Child support is not discretionary spending. It is a court-ordered legal obligation, enforced by the state, and failure to pay can result in wage garnishment, license suspension, or incarceration.

Why Reform Is Needed

The current tax structure:

Penalizes parents who comply with court-ordered support

Disproportionately affects working- and middle-income families

Creates financial strain that can undermine long-term support compliance

Treats child support differently from other legally required payments

Tax policy should promote compliance and fairness — not discourage responsible parenting.

Proposed Solutions

We urge Congress to amend the Internal Revenue Code to adopt one or more of the following reforms:

Allow an above-the-line federal tax deduction for verified, court-ordered child support payments

Create a capped federal tax credit for the paying parent

Establish a shared tax treatment model that recognizes both parents’ financial contributions

Any reform may be reasonably limited to:

Court-ordered obligations only

Payments made through state child support enforcement systems

Annual caps to prevent abuse and protect federal revenue

Benefits of Reform

Promotes fairness and consistency in the tax code

Encourages full and timely child support compliance

Reduces financial pressure on families

Recognizes child support as a legal obligation, not voluntary income

Keeps the focus on the well-being of children

Call to Action

We respectfully request that Congress:

Introduce legislation addressing the tax treatment of child support

Refer the issue to the House Ways & Means Committee and Senate Finance Committee

Conduct a fiscal and compliance impact study through the Joint Committee on Taxation

Signatures

This petition is signed by parents, families, and taxpayers who support a fair, balanced tax system that recognizes legal responsibility without imposing undue financial penalties.