Parents who contribute to their children who do not live with them usually pay approximately 20-25% of their income, yet cannot claim any tax deduction for that share of their child's support. The custodial parent, on the other hand, does not claim that income on taxes. The code needs to be changed to more evenly reflect such contributions. This may help reduce the amount of "dead-beat dads" by giving them some sort of tax break if they do the right thing



