2nd Sub.
S.B.
23
CHILD SUPPORT GUIDELINES
house floor
Amendments
Amendment 3 February 22, 2007 3:10 pm
Representative Gordon E. Snow
proposes the following amendments:
1. Page
28, Lines 849 through 856
Senate 2nd Reading Amendments
1-22-2007
:
849
78-45-7.21. Award of tax exemption for dependent children.
850
(1)
{
For federal and state income tax purposes, the parties shall divide the children
851
evenly. If there is an odd number of children, the custodial parent shall claim the greater
852
number of children in even years, and the noncustodial parent shall claim the greater number of
853
children in odd years.
}
The noncustodial parent shall be entitled to claim all dependent children as
exemptions for federal and state tax purposes.
854
(2)
{
A
}
Notwithstanding Subsection (1), a
noncustodial parent who has been given timely
notice of obligations due under
855
{
the
}
a child support
order but has not fulfilled those obligations may not claim any exemption,
except with the
856
written consent of the custodial parent.
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sb0023s02.hfa.03.wpd
LRGC
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