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HB 322 · 2025 · House · Children and Family Law Committee

Child support payer's tax dependent claim

AI-generated

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

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

Status

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

Analysis

This bill entitles a child support obligor in a divorce case to claim the child tax credit so long as the obligor is current on support obligations.

From the bill's official ANALYSIS section.

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Joseph BartonRPrime
  • Rep. Debra DeSimoneRChair· Children and Family Law
  • Rep. Kristin NobleRChair· Education Policy and Administration
  • Rep. James SpillaneRChair· Fish and Game and Marine Resources

Also: Rep. Jim KofaltR, Rep. Mark PearsonR, Rep. Len TurcotteR

Public testimony

22 signed in online · 8 wrote testimony

18% support77% oppose5% neutral

In their wordsVerbatim, exactly as submitted

“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.…”
— BARTON JOSEPH, Littletonsupports
“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.…”
— Patricia Anastasia, Londonderryopposes
“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.…”
— Melissa Hansen, Portsmouthopposes
“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.”
— April Richer, Doveropposes

Verbatim excerpts of submitted testimony, quoted from the testimony tool.

Read the testimony · as of Aug 12, 2026

Hearings

  • 2025-01-2810:00 amHouse Children and Family LawLOB 206-208Public hearing

Legislative history

  1. Jan 8, 2025HouseIntroduced 01/08/2025 and referred to Children and Family Law HJ 2 P. 15
  2. Jan 28, 2025HousePublic Hearing: 01/28/2025 10:00 am LOB 206-208
  3. Jan 28, 2025HouseExecutive Session: 01/28/2025 10:00 am LOB 206-208
  4. Jan 28, 2025House: Inexpedient to Legislate 01/28/2025 (Vote 16-0; CC) HC 11 P. 3
  5. Feb 13, 2025HouseInexpedient to Legislate: MA VV 02/13/2025 HJ 5 P. 5

Coverage

No reporting linked yet.

Documents (PDF)

Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.