STATEMENT OF PURPOSE
RS27779 / H0574
This legislation makes it clear that a court order shall be recognized by the Tax Commission when determining
which parent can claim any tax deductions or credits for a child or children.
FISCAL NOTE
There is no fiscal impact to the state because no new tax benefits are created by the legislation.
Contact:
Representative Mike Moyle
Senator Jim Rice
(208) 332-1000
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 02/28/2020, 8:13 AM


Statutes affected:
Bill Text: 32-706, 63-3024A, 63-3029L