This bill proposes revisions to the calculation of child support, focusing on adjustments based on parenting time, medical support, and child care expenses. The definition of "Adjusted gross income" is amended to specify deductions such as court-ordered support paid to others, self-employment tax, mandatory retirement contributions, and state income taxes paid. The bill introduces the concept of "Parenting time," which accounts for the physical responsibility a parent has for their children, and "Parenting time factor" (PTF), which is a calculation used to determine the fraction of full residency costs incurred by a parent. The PTF is capped at a maximum value of 1.000.

The bill also amends the child support formula to include the parenting time factor in determining the total support obligation. It outlines the components of child costs for each parent, including total support obligation, allowable child care expenses, and medical support obligation for children. The parental support obligation is calculated by multiplying the fraction of total adjusted gross income for that parent by the combined child costs for both parents and subtracting child costs for that parent. The bill specifies that the sum of both obligations shall always be zero, and all child support obligations calculated shall be rounded to the nearest whole dollar. The effective date of the act is July 1, 2025, and it applies to any child support order issued on or after this date, without constituting a substantial change in circumstances for the purposes of RSA 458-C:7. The fiscal note indicates a one-time cost for system changes estimated at approximately $290,000, with 66% covered by federal funds and 34% by state general funds.

Statutes affected:
Introduced: 458-C:2, 458-C:3, 458-C:5
As Amended by the House: 458-C:2, 458-C:3