This bill amends existing child support laws to allow the party ordered to pay child support an opportunity to claim the federal child tax credit for each qualifying child, provided that their annual child support payment exceeds the amount of the credit. Specifically, it introduces a new paragraph to RSA 458:16-a, stating that the child support obligor can claim the credit if they are current on their support obligations for the child they are claiming. Additionally, it adds a similar provision to RSA 461-A:14, ensuring that in cases of divorce, the obligor is entitled to claim the child tax credit as outlined in the new provision.

The bill emphasizes that the entitlement to claim the child tax credit is contingent upon the obligor being up to date with their child support payments. The new legal language inserted into the law clarifies the conditions under which the child tax credit can be claimed, while no existing legal language is deleted. The act is set to take effect on January 1, 2027.

Statutes affected:
Introduced: 458:16-a, 461-A:14
HB1210 text: 458:16-a, 461-A:14