This bill amends existing child support laws to allow a child support obligor, who is current on their support obligations, to claim the child tax credit for their dependent child or children. Specifically, it introduces a new paragraph to RSA 458:16-a, stating that a party ordered to pay child support is entitled to claim the child tax credit for each qualifying child, unless there is an agreement to the contrary between the parties. Additionally, it establishes that the obligor must be current on their support obligations at the time of claiming the tax credit.

Furthermore, the bill adds a new paragraph to RSA 461-A:14, which mandates that all support orders include provisions allowing the obligor to claim the child tax credit in accordance with the new stipulations outlined in RSA 458:16-a. The bill is set to take effect on January 1, 2026. The key insertions include the new paragraphs III-a in both RSA 458:16-a and RSA 461-A:14, while no deletions from current law are specified.

Statutes affected:
Introduced: 458:16-a, 461-A:14