Bill > HB322

This bill establishes a new provision in New Hampshire law that allows a parent paying child support (referred to as the "child support obligor") to claim the child tax credit for each qualifying child, provided they are current on their child support obligations. Specifically, the bill amends two existing statutes (RSA 458:16-a and RSA 461-A:14) to ensure that in divorce cases, the parent paying child support has the right to claim the child tax credit for their dependent children, unless the parties have agreed otherwise. This means that if a non-custodial parent is up-to-date on their child support payments, they will automatically be entitled to claim the child tax credit for their children when filing their taxes. The bill is set to take effect on January 1, 2026, giving time for legal systems and taxpayers to prepare for the new regulation. The goal appears to be providing a financial benefit to parents who consistently meet their child support obligations.

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https://gc.nh.gov/bill_status/legacy/bs2016/bill_docket.aspx?lsr=0395&sy=2025&sortoption=&txtsessionyear=2025&txtbillnumber=HB322