Stop discriminating against non-custodial parents who pay child support by withholding deductions.

Under current IRS regulations, non-custodial parents do not receive tax deductions for their children even when they are providing almost all the support for the children. This can only be changed by agreement, which is often not forthcoming. It creates a huge additional tax burden on non-custodial parents, who are often already cash-strapped due to state regulations that do not consider relative tax rates in calculation of child support. This is fundamentally unfair to non-custodial parents, and is a relatively recent (2007) IRS innovation. The fairest solution would be to leave the deductions with the custodial parent, but make the child support payments tax deductible to the payer and taxable to the payee.