Revision: Dec. 1, 2025, 9:44 a.m.
HB 1225 - AS INTRODUCED
2026 SESSION
26-2944
09/06
HOUSE BILL 1225
AN ACT relative to the definition of adjusted gross income with respect to child support guidelines.
SPONSORS: Rep. Markell, Rock. 18; Rep. Georges, Hills. 23; Rep. Nelson, Rock. 13; Rep. M. Pearson, Rock. 34; Rep. Rice, Hills. 38
COMMITTEE: Children and Family Law
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ANALYSIS
This bill adds additional tax obligations that are subtracted when calculating "adjusted gross income" for child support obligations.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-2944
09/06
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
AN ACT relative to the definition of adjusted gross income with respect to child support guidelines.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Child Support Guidelines; Definitions; 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) If a self-employed obligor, 50 [Fifty] percent of actual self-employment [tax] and Medicare taxes 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.
(f) If an employee obligor, amounts withheld for Social Security and Medicare taxes.
2 Effective Date. This act shall take effect January 1, 2027.