To allow a custodial parent a bad debt deduction for unpaid child support payments, and to require a parent who is chronically delinquent in child support to include the amount of the unpaid obligation in gross income.

Child Support Enforcement Act - Amends the Internal Revenue Code (relating to the deduction for bad debts) to allow a custodial parent to claim unpaid child support payments as a deduction. Bars a delinquent debtor from filing an amended return in any subsequent year to reflect the subsequent payment of unpaid child support. Includes unpaid child support in the gross income of the delinquent...