Bill > HB1225

This bill modifies the definition of "adjusted gross income" in child support guidelines by adding several new tax-related deductions when calculating support obligations. Specifically, the bill allows self-employed individuals to deduct 50 percent of their self-employment and Medicare taxes, and employees to deduct amounts withheld for Social Security and Medicare taxes. The bill maintains existing deductions for court-ordered support payments, mandatory retirement contributions, state income taxes, and child care or medical support expenses. These changes aim to provide more accurate and fair calculations of income available for child support by accounting for various mandatory tax payments. The modifications will take effect on January 1, 2027, giving state agencies and affected parties time to prepare for the updated guidelines. By allowing these additional tax-related deductions, the bill recognizes that individuals' actual disposable income can be significantly impacted by mandatory tax withholdings and seeks to reflect this reality in child support calculations.

Justice

https://gc.nh.gov/bill_Status/billinfo.aspx?id=2156&inflect=2