HB 1210 · 2026 · House · Children and Family Law Committee
Child tax credit in support cases
AI-generatedrelative 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- ✓Introduced
- ✕House
- Senate
- Governor
- 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.
In the bill's words
Quoted verbatim from the bill as introduced. Passages chosen from the operative text.Computed by this site
“A party ordered to pay child support in an annual amount greater than the amount of the federal tax credit for a dependent child or children shall be entitled annually to claim the child tax credit, if eligible, for each qualifying child, unless otherwise agreed to by the parties.”
“All support orders shall provide that, in cases where a divorce decree exists between the obligor and obligee, the obligor shall be entitled to claim the child tax credit for a dependent child as provided in RSA 458:16-a, III-a.”
“A child support obligor must be current on support obligations for the child whom they are claiming as the tax dependent at the time they claim the child tax credit.”
Official record
gc.nh.gov · the authoritative source
Sponsors
- 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.…”
“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.…”
“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.…”
Verbatim excerpts of submitted testimony, quoted from the testimony tool.
Read the testimony · as of Aug 12, 2026
Votes
yeanay- Feb 3, 2026HouseCommittee report· consent calendar: Inexpedient to Legislate14–0Overall100% yea
- Feb 19, 2026HouseVoice voteInexpedient to Legislateadopted
Hearings and debates
- Feb 3, 2026Public hearingHouse Children and Family Law56:20–1:04:558m 35slocated in the stream transcriptCommittee Report: Inexpedient to Legislate; Public Hearing; Executive Session
- Feb 19, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamInexpedient to Legislate — adopted, voice vote
Timestamps locate where this bill is taken up in the chamber's YouTube stream.
Legislative history
- Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Children and Family Law HJ 1 P. 10
- Feb 3, 2026HousePublic Hearing: 02/03/2026 10:30 am GP 230
- Feb 3, 2026HouseExecutive Session: 02/03/2026 10:30 am GP 230
- Feb 3, 2026HouseCommittee Report: Inexpedient to Legislate 02/03/2026 (Vote 14-0; CC) HC 7 P. 3
- 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.