Skip to main content
House Bill 1427


House Bill 1427

ARCHIVE (2011)

Latest Information

 

DIGEST OF HB1427 (Updated April 26, 2011 10:58 am - DI 84)


Claiming child as dependent for tax purposes. Requires a court to specify in a child support order which parent of a child may claim the child as a dependent for purposes of federal and state taxes. Establishes factors the court must consider in determining which parent may claim the child as a dependent. Requires a court that specifies that the noncustodial parent of a child may claim the child as a dependent to order the custodial parent of the child to take all actions necessary to release the custodial parent's claim to the exemption in the manner required under federal law. Requires a court to include in a court order that a parent who is ordered to pay child support may only claim the child as a dependent if the parent has paid at least 95% of the parent's child support for the calendar year for which the parent is ordered to claim the child as a dependent by January 31 of the following year. Provides that a prosecuting attorney or private attorney who contracts or agrees to undertake activities required under Title IV-D is not required to mediate, resolve, or litigate a dispute between the parties relating to the assignment of the right to claim a child as a dependent for federal and state tax purposes.
Current Status:
 Law Enacted
>Latest Printing > (PDF)