relative to child tax credit allocation in child support cases.
Summary
HB 1210 would change how the federal child tax credit is allocated in New Hampshire child support and divorce cases. Under the bill, the parent who is ordered to pay child support would generally be entitled to claim the child tax credit for each qualifying child if that parent’s annual support obligation is greater than the amount of the federal credit, so long as the parent is otherwise eligible. The bill also allows the parties to agree to a different allocation.
The bill adds a new requirement that the support-paying parent must be current on support obligations for the child at the time the credit is claimed. It further directs that support orders in cases involving a divorce decree must reflect this tax-credit allocation rule. The act would take effect on January 1, 2027, and would amend RSA 458:16-a and RSA 461-A:14.
Impact
HB 1210 would modify New Hampshire family law by creating a statutory default rule for claiming the federal child tax credit in child support cases and by requiring divorce-related support orders to incorporate that rule. It would affect child support obligors and obligees, divorce litigants, family court orders, and attorneys drafting settlement agreements or parenting plans. The bill does not change federal tax law, but it would influence which parent is assigned the right to claim the federal dependent child tax credit under state court orders.
Sentiment
Based on the bill text and the absence of recorded committee testimony or votes, the overall sentiment appears procedural and policy-driven rather than highly contentious. The proposal seems aimed at providing a clearer default rule and reducing disputes over who claims the tax credit in child support and divorce cases. Because no transcripts or vote history are available, there is no documented public opposition or support to characterize beyond the bill’s straightforward family-law purpose.
Contention
The main point of potential contention is the bill’s default preference for the child support obligor, which may be viewed as shifting a tax benefit away from the custodial parent or obligee in many cases. Another possible issue is the threshold rule tying eligibility to the amount of the support obligation, which could create disputes in cases where the support amount is close to the credit amount or where parents want a different allocation. The bill does preserve party autonomy by allowing a different agreement, but the mandatory language for support orders in divorce cases could still be debated by family-law stakeholders.
Providing children in delinquency and children in need of services (CHINS) cases the identical types of psychological evaluations as children in child protection matters.
Relative to health care professionals administering hormone treatments and puberty blockers and relative to recognizing the second Thursday in October as children's environmental health day.