This initiative relates to the treatment under the Personal Income Tax (PIT) Law of court-ordered child support payments, as well as the establishment of certain administrative requirements with respect to the Franchise Tax Board (FTB) (File No. SA2002RF0023). The measure would (1) allow court-ordered child support payments to be deductible from income for PIT purposes and (2) establish a series of guidelines and procedures regarding taxpayers’ disputes with the FTB.