This bill amends existing laws regarding child support and tax credits, specifically allowing a child support obligor to claim the child tax credit for a dependent child, provided they are current on their support obligations. The new legal language inserted into RSA 458:16-a establishes that a party ordered to pay child support is entitled to claim the child tax credit for each qualifying child unless otherwise agreed upon by both parties. Additionally, it specifies that the obligor must be up to date on their child support payments at the time of claiming the credit.

Furthermore, the bill adds a new paragraph to RSA 461-A:14, which mandates that all support orders include provisions for the obligor to claim the child tax credit in cases where a divorce decree exists. The effective date for this act is set for January 1, 2026. Overall, the bill aims to clarify the rights of child support obligors regarding tax credits while ensuring compliance with their support obligations.

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