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HB 1210 · 2026 · House · Children and Family Law Committee

Child tax credit in support cases

AI-generated

relative to child tax credit allocation in child support cases.

Entitles the parent ordered to pay child support in an amount exceeding the federal child tax credit to claim that credit annually for each qualifying child, unless the parties agree otherwise.AI-generated

Status

Killed in the House — Inexpedient to Legislate · February 19, 2026
  1. ✓Introduced
  2. ✕House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill provides that the party ordered to pay child support in an annual amount greater than the amount of the federal child tax credit shall be entitled annually to claim the credit, if eligible, for each qualifying child, unless otherwise agreed to by the parties.

From the bill's official ANALYSIS section.

Official record

Bill page — docket & status

gc.nh.gov · the authoritative source

Sponsors

Rep. Joseph BartonRPrime
  • Rep. Kristin NobleRChair· Education Policy and Administration
  • Rep. James SpillaneRChair· Fish and Game and Marine Resources
  • Sen. Daniel InnisRChair, Majority Policy Conference

Public testimony

10 signed in online · 5 wrote testimony

20% support70% oppose10% neutral

In their wordsVerbatim, exactly as submitted

“I am writing in strong opposition to HB1210 which will allow the parent paying child support to be able to claim said child on their taxes and not allow the custodial parent to claim it on theirs.…”
— CHRIS ANDREWS, LISBONopposes
“I am currently a single mom. Who’s barely making ends meet to survive. I have a job, but can only work hours that work for my child’s schedule.…”
— Kaitlyn Andrews, Concordopposes
“If the child tax credit in 2026 for one child is $2200 it isn’t right that a non custodial parent who pays $185 a month in child support should get the right to claim the child as a dependent over the custodial parent who takes care of the child every day and who pays for everything else.…”
— Margaret Konze, Pembrokeopposes

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

Read the testimony · as of Aug 12, 2026

Hearings

  • 2026-02-0310:00 amHouse Children and Family LawGP 230Public hearing

Legislative history

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Children and Family Law HJ 1 P. 10
  2. Feb 3, 2026HousePublic Hearing: 02/03/2026 10:30 am GP 230
  3. Feb 3, 2026HouseExecutive Session: 02/03/2026 10:30 am GP 230
  4. Feb 3, 2026HouseCommittee Report: Inexpedient to Legislate 02/03/2026 (Vote 14-0; CC) HC 7 P. 3
  5. Feb 19, 2026HouseInexpedient to Legislate: MA VV 02/19/2026 HJ 5 P. 3

Coverage

No reporting linked yet.

Documents (PDF)

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