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1998 SESSION

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SB 586 Child support; child care, taxes.

Introduced by: J. Randy Forbes | all patrons    ...    notes | add to my profiles

SUMMARY:

Child support; child care; taxes. Requires that child care expenses incurred by either parent due to employment or education for employment are to be added to the basic monthly child support obligation and apportioned between the parents. Under current law, only employment-related child care expenses incurred by the custodial parent are included and therefore apportioned. Additionally, the bill limits child care expenses to expenses incurred, less any applicable child care tax credits.

In any proceeding involving child support, the bill requires the court or agency (i.e., DCSE) to consider the value to the parties of tax exemptions and credits available for the children and the financial support provided to the children by the parties and to allocate the tax benefits between them based upon income or to require the custodial parent to release the exemptions or credits, or both, to the noncustodial parent on an annual or rotating basis.


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