Bill > HB1210

This bill modifies New Hampshire state law to establish guidelines for allocating the federal child tax credit in child support cases. Specifically, the legislation provides that a parent paying child support who has an annual support obligation greater than the amount of the federal child tax credit will be entitled to claim the tax credit for each qualifying child, unless the parties agree otherwise. The bill requires that the child support obligor must be current on their support obligations for the child they are claiming as a tax dependent at the time they claim the credit. Additionally, the bill mandates that all support orders involving a divorce decree must include provisions allowing the obligor (the parent paying support) to claim the child tax credit as outlined in the new law. The bill is set to take effect on January 1, 2027, giving parents and courts time to adapt to the new guidelines for tax credit allocation.

Justice

https://gc.nh.gov/bill_Status/billinfo.aspx?id=2094&inflect=2