propose a tax code change to allow a deduction or partial deduction in paid child support obligations.

Child tax credits or deductions, are intended to assist with the high cost associated with raising a child. The current tax code, however, creates an unfair advantage for the non custodial parent, who in most cases is the person actually providing the monetary support. The current tax code promotes the reward-punishment system that most child support guidelines are derived from. The custodial parent receives tax free income, where as the custodial parent is punished by paying child support based on pre-taxed income and also obligated to pay insurance as well.