NH House Testimony

HB322

House · 2025 sessionRepublicanKilled in House

Child support payer's tax dependent claim

AI

Grants a child support obligor who is current on support obligations the exclusive right to claim the child as a dependent for tax purposes.

allowing a parent paying child support to retain the exclusive right to claim the child as a dependent on their tax return.

Domestic RelationsTaxes - State

Status

Killed in the House — Inexpedient to Legislate · February 13, 2025
  1. Introduced
  2. House
  3. Senate
  4. Governor
  5. Law

Division of testimony

22 submissions
Support 4Oppose 17Neutral 1
Test McTestersonNeutralTest, NHfor Myselfflagged non-germaneJan 28, 2025

This is just a test

Sam MorrisonOpposePlymouth, NHfor MyselfJan 28, 2025

The amount of money spent to overturn this law will far exceed any help given to the paying parent via tax breaks. Federal IRS law prohibits claiming a dependant for tax I the child has not spent a majority of their time in the claimant possession AND only if the claimant has paid more than half of the child expenses. Child support laws are based on income disparity, not an equal split of the cost to raise a child. Federal law will prevail, in the mean time, responsible parents will be unduly punished for being responsible.

Heather FritchyOpposeDERRY, NHfor MyselfJan 28, 2025

This is absolutely insane. The parent getting child support is still taking care of the kids for most of the time. They need to be able to claim the children as dependents. This is a vile bill that I vehemently oppose.

Stephanie MooreOpposeHudson, NHfor MyselfJan 28, 2025

Child support should have no bearing on claiming children on taxes. Claiming children for tax purposes should be determined by the amount of parenting time each parent has. Each parent who exercises parenting time has a financial as well as parental responsibility for that child. No amount of child support can change or replace the emotional connection between a parent and a child. Child support is designed to equitable support the child between both homes. If one parent makes more money, usually the father, it is then equitable that both parents should seek to provide the same standard of living across both homes. In a marragie, house hold funds are split equally, and divorced parents should be no different. This does not negate the additional parental responsibilities of one parent or another, especially in the case of 50/50 parenting. If a parent has primary custody of a child, they should also be the one to claim the child on their taxes because they are providing the bulk of the parenting and financial care of the child including; transportation to school, preparing school lunches, setting up doctors appointments, dentist appointments, extra curriculuar activities, and driving to everything. This is a lot of time, thought, care, and money on the part of the one parent doing the primary care giving and therefore that parent should also claim the child on their taxes. In the case of a 50/50 split, each parent can claim the child in alternating years on taxes, as it is now because, in theory, there is an equitable distribution of the care for the child, regardless of who makes more money. This law opens the door to estranged fathers who pay child support to take advantage of mothers who are primarily taking care of their child day to day.

April RicherOpposeDover, NHfor MyselfJan 28, 2025

This bill would substantially impact the primary parent/caregiver of a child(ren), which would greatly impact women. Child support is a calculation that does not include many of the actual costs of raising a child, such as educational fees, sports, and medical bills.

Melissa HansenOpposePortsmouth, NHfor MyselfJan 28, 2025

To Whom It May Concern, I am writing to express my opposition to HB 322, which proposes to grant the parent paying child support the exclusive right to claim the child as a dependent on their tax return. As the custodial parent, they take on the majority of the day-to-day caregiving responsibilities and should retain the right to claim the child as a dependent. The custodial parent typically provides the primary care and covers a significant portion of the child’s living expenses. This direct involvement in the child's life and welfare should be recognized in the form of tax benefits, rather than shifting that benefit to the non-custodial parent who may not bear the same level of daily responsibility. While both parents contribute to a child’s upbringing, it is important to recognize the custodial parent’s consistent role in caring for and providing for the child’s needs. I urge you to oppose this bill and ensure that the custodial parent retains the right to claim the child as a dependent. Thank you for your time and consideration. Sincerely, Melissa

Patricia AnastasiaOpposeLondonderry, NHfor MyselfJan 28, 2025

I oppose this bill. It does not account for the fact that child support payments are variable and although a parent may be receiving child support, they may be the parent who is paying more towards supporting the welfare of the child. The parent who is providing the most financial support to the child should be the parent who can claim the tax deduction for that child.

BARTON JOSEPHSupportLittleton, NHfor MyselfJan 28, 2025

Child Support has not been able to be used as a tax exemption since January of 2018. Since then, any child support paid is taxed by the payer; and does not count as income to the payee. The Payee could effectively receive thousands in Child support, and qualify themselves and their child(ren) for all manner of State and Federal aid. Meanwhile, the payeur's income is significantly reduced, and no longer has the benefit of the tax exemption. Where we cannot change federal law, we can dictate that the payeur maintain the exclusive right to claim the child as a dependent on his or her taxes.

Curtis RegisterOpposeDurham, NHfor MyselfJan 28, 2025

Position recorded without written comment.

Stacy BennettOpposeAtkinson, NHfor MyselfJan 28, 2025

Position recorded without written comment.

Gretchen KastOpposeNewmarket, NHfor MyselfJan 28, 2025

Position recorded without written comment.

Michele SweeneyOpposeDerry, NHfor MyselfJan 28, 2025

Position recorded without written comment.

Julie SmithSupportNashua, NHfor MyselfJan 28, 2025

Position recorded without written comment.

Grace KindekeOpposeManchester, NHfor American Friends Service CommitteeJan 28, 2025

Position recorded without written comment.

Daniel RichardsonSupportNashua, NHfor MyselfJan 28, 2025

Position recorded without written comment.

Janet LucasOpposeCampton, NHfor MyselfJan 28, 2025

Position recorded without written comment.

Kristina EnnisOpposeDalton, NHfor MyselfJan 28, 2025

Position recorded without written comment.

Lucy GoldenOpposeFranconia, NHfor MyselfJan 28, 2025

Position recorded without written comment.

James BurrisOpposeFranconia, NHfor MyselfJan 28, 2025

Position recorded without written comment.

Barbara NiebrueggeOpposeFranconia, NHfor MyselfJan 28, 2025

Position recorded without written comment.

Hannah MageeOpposeOssipee, NHfor MyselfJan 28, 2025

Position recorded without written comment.

Eric PauerSupportBrookline, NHfor MyselfJan 28, 2025

Position recorded without written comment.