HB 322 - AS INTRODUCED
2025 SESSION
25-0395
11/09
HOUSE BILL 322
SPONSORS: Rep. Barton, Graf. 1; Rep. DeSimone, Rock. 18; Rep. Kofalt, Hills. 32; Rep. Noble, Hills. 2; Rep. M. Pearson, Rock. 34; Rep. Spillane, Rock. 2; Rep. Turcotte, Straf. 4
COMMITTEE: Children and Family Law
-----------------------------------------------------------------
ANALYSIS
This bill entitles a child support obligor in a divorce case to claim the child tax credit so long as the obligor is current on support obligations.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
25-0395
11/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Five
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Paragraph; Child Tax Credit. Amend RSA 458:16-a by inserting after paragraph III the following new paragraph:
III-a. A party ordered to pay child support for a dependant child or children shall be entitled annually to claim the child tax credit, if eligible, for each qualifying child, unless otherwise agreed to by the parties. A child support obligor must be current on support obligations for the child whom they are claiming as the tax dependant at the time they claim the child tax credit.
2 New Paragraph; Child Support; Child Tax Credit. Amend RSA 461-A:14 by inserting after paragraph III the following new paragraph:
III-a. All support orders shall provide that, in cases where a divorce decree exists between the obligor and obligee, the obligor shall be entitled to claim the child tax credit for a dependant child as provided in RSA 458:16-a, III-a.
3 Effective Date. This act shall take effect January 1, 2026.
| Date | Body | Type |
|---|---|---|
| Jan. 28, 2025 | House | Hearing |
| Jan. 28, 2025 | House | Exec Session |
| Jan. 28, 2025 | House | Floor Vote |
Feb. 13, 2025: Inexpedient to Legislate: MA VV 02/13/2025 HJ 5 P. 5
Feb. 3, 2025: Committee Report: Inexpedient to Legislate 01/28/2025 (Vote 16-0; CC) HC 11 P. 3
Feb. 3, 2025: Executive Session: 01/28/2025 10:00 am LOB 206-208
Jan. 15, 2025: Public Hearing: 01/28/2025 10:00 am LOB 206-208
Jan. 8, 2025: Introduced 01/08/2025 and referred to Children and Family Law HJ 2 P. 15