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1 Child Support; Definition of Adjusted Gross Income. Amend RSA 458-C:2, I to read as follows:
I. "Adjusted gross income" means gross income, less:
(a) Court-ordered or administratively ordered support actually paid to others, for adults or children.
(b) Fifty percent of actual self-employment tax paid.
(c) Mandatory, not discretionary, retirement contributions.
(d) Actual state income taxes paid.
(e) Amounts actually paid by the obligor for allowable child care expenses or the medical support obligation for the minor children to whom the child support order applies.
2 New Paragraphs; Child Support Guidelines; Definition of Parenting Time and Parenting Time Factor. Amend RSA 458-C:2 by inserting after paragraph XI the following new paragraphs:
XII. "Parenting time" is a period of time when a parent has physical responsibility for the children. When "parenting time" is calculated, the number of days or overnights or portions thereof (as defined in the parenting schedule pursuant to RSA 461-A:4 or otherwise specified by the court), shall total 100% of the time.
XIII. "Parenting time factor" (PTF) is the fraction of full residency costs incurred by a parent with parenting time, and is calculated to 3 decimal places of accuracy as 1.5 multiplied by the fraction of 365 days of parenting time by that parent with a maximum allowed value of 1.000. For example, for parenting time of 260 overnights, the parenting time fraction is 260/365 =.712. The PTF is 1.5 multiplied by .712 which equals 1.068 which exceeds one and is therefore capped at 1.000.
3 Child Support Formula. Amend RSA 458-C:3, II to read as follows:
II.(a) The total support obligation shall be determined by multiplying the parents' total net income, as defined in RSA 458-C:2, VI, by the appropriate percentage derived from this section .
*(b) The total child support obligation shall be divided between the parents in proportion to their respective incomes as adjusted by this section, except when there are incurred by the obligee child care expenses or for the actual amount paid as the medical support obligation, for the minor children to whom the child support order applies.
(c) For those cases involving allowable child care expenses or medical support obligation expenses incurred by the obligee, the same methodology described in subparagraphs (a) and (b) shall be used, except that as part of the determination of each parent's share of the child support obligation, the obligee's allowable child care expenses or medical support obligation expenses shall be deducted from the adjusted gross income of the obligee.*
(d) All child support obligations calculated pursuant to this chapter shall be rounded to the nearest whole dollar.
4 Child Support Guidelines; Self-support reserve and minimum child support obligation. Amend RSA 458-C:3, IV to read as follows:
IV. Self-support reserve and minimum child support obligation.
(a) If the obligor parent's gross income is less than the self-support reserve and the court has determined that the obligor is not voluntarily unemployed or underemployed, the court shall order the child support obligation in the amount of a minimum support order.
(b) If the obligor parent's gross income is greater than the self-support reserve but payment of the parental support obligation as calculated under this chapter would reduce the obligor parent's adjusted gross income below the self-support reserve, the presumptive child support obligation shall be the difference between the self-support reserve and the obligor parent's adjusted gross income, but in any event shall be no less than the amount of a minimum support order is lower than the payment of the parental support obligation as calculated under this chapter, the presumptive child support obligation shall be the lower value, but in any event shall be no less than the amount of a minimum support order.
(c) Repealed.
5 Applicability. RSA 458-C as amended by this act shall apply to any child support order issued on or after the effective date of this act. RSA 458-C as amended by this act shall not apply to a valid child support order in effect on the effective date of this act until the next scheduled review hearing under RSA 458-C:7, or as otherwise agreed by the parties. This act shall not constitute a substantial change in circumstances for purposes of RSA 458-C:7.
6 Effective Date. This act shall take effect July 1, 2025.
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1 Child Support; Definition of Adjusted Gross Income. Amend RSA 458-C:2, I to read as follows:
I. (a) "Adjusted gross income" means gross income, less:
(1) Court-ordered or administratively ordered support actually paid to others, for adults or children.
(2) Fifty percent of actual self-employment tax paid.
(3) Mandatory, not discretionary, retirement contributions.
(4) Actual state income taxes paid.
(b) If the adjusted gross income is a negative number, a value of zero shall be presumed.
2 New Paragraphs; Child Support Guidelines; Definition of Parenting Time and Parenting Time Factor. Amend RSA 458-C:2 by inserting after paragraph XI the following new paragraphs:
XII. "Parenting time" is a period of time when a parent has physical responsibility for the children. When "parenting time" is calculated, the number of days or overnights or portions thereof (as defined in the parenting schedule pursuant to RSA 461-A:4 or otherwise specified by the court), shall total 100% of the time.
XIII. "Parenting time factor" (PTF) is the fraction of full residency costs incurred by a parent with parenting time, and is calculated to 3 decimal places of accuracy as 1.5 multiplied by the fraction of 365 days of parenting time by that parent with a maximum allowed value of 1.000. For example, for parenting time of 260 overnights, the parenting time fraction is 260/365 =.712. The PTF is 1.5 multiplied by .712 which equals 1.068 which exceeds one and is therefore capped at 1.000.
3 Child Support Formula. Amend RSA 458-C:3, II to read as follows:
II.(a) The total support obligation shall be determined by multiplying the parents' total net income, as defined in RSA 458-C:2, VI, by the appropriate percentage derived from this section and the parenting time factor .
(b) Child costs for each parent are composed of:
(1) Total support obligation.
(2) Allowable child care expenses.
(3) Medical support obligation for children.
(c) The parental support obligation for each parent shall be determined by multiplying the fraction of total adjusted gross income for that parent by the combined child costs for both parents and subtracting child costs for that parent. The parent with the positive value is the obligor; the parent with the corresponding negative value is the obligee such that the sum of both obligations shall always be zero.
(d) All child support obligations calculated pursuant to this chapter shall be rounded to the nearest whole dollar.
4 Child Support Guidelines; Self-support reserve and minimum child support obligation. Amend RSA 458-C:3, IV to read as follows:
IV. Self-support reserve and minimum child support obligation.
(a) If the obligor parent's adjusted gross income is less than the sum of child costs for the obligor and the self-support reserve and the court has determined that the obligor is not voluntarily unemployed or underemployed, the court shall order the child support obligation in the amount of a minimum support order.
(b) If the obligor parent's adjusted gross income is greater than the sum of child costs for the obligor and the self-support reserve but is lower than the payment of the parental support obligation as calculated under this chapter, the presumptive child support obligation shall be the lower value, but in any event shall be no less than the amount of a minimum support order.
(c) .
5 Applicability. RSA 458-C as amended by this act shall apply to any child support order issued on or after the effective date of this act. RSA 458-C as amended by this act shall not apply to a valid child support order in effect on the effective date of this act until the next scheduled review hearing under RSA 458-C:7, or as otherwise agreed by the parties. This act shall not constitute a substantial change in circumstances for purposes of RSA 458-C:7.
6 Effective Date. This act shall take effect July 1, 2025.