Text to be removed highlighted in red.
1 New Paragraph; Child Tax Credit Allocation. Amend RSA 458:16-a by inserting after paragraph III the following new paragraph:
III-a. A party ordered to pay child support in an annual amount greater than the amount of the federal tax credit for a dependent 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 dependent at the time they claim the child tax credit.
2 New Paragraph; Child Tax Credit Allocation. 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 dependent child as provided in RSA 458:16-a, III-a.
3 Effective Date. This act shall take effect January 1, 2027.
Text to be added highlighted in green.
1 New Paragraph; Child Tax Credit Allocation. Amend RSA 458:16-a by inserting after paragraph III the following new paragraph:
III-a. A party ordered to pay child support in an annual amount greater than the amount of the federal tax credit for a dependent 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 dependent at the time they claim the child tax credit.
2 New Paragraph; Child Tax Credit Allocation. 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 dependent child as provided in RSA 458:16-a, III-a.
3 Effective Date. This act shall take effect January 1, 2027.