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HB 322  - AS INTRODUCED

 

 

2025 SESSION

25-0395

11/09

 

HOUSE BILL 322

 

AN ACT allowing a parent paying child support to retain the exclusive right to claim the child as a dependent on their tax return.

 

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

 

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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.

 

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

25-0395

11/09

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty Five

 

AN ACT allowing a parent paying child support to retain the exclusive right to claim the child as a dependent on their tax return.

 

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.