2nd Sub. S.B. 23
         CHILD SUPPORT GUIDELINES

house floor Amendments

Amendment 4 February 26, 2007 7:55 am



Representative Julie Fisher proposes the following amendments:

1.    Page 2, Lines 44 through 45 :    

             44     
{   REPEALS AND REENACTS:

             45          78-45-7.21, as enacted by Chapter 118, Laws of Utah 1994   }

2.    Page 28, Lines 848 through 858
    Senate 2nd Reading Amendments
    1-22-2007 :    

             848          
{   Section S. [10] 9 .S . Section 78-45-7.21 is repealed and reenacted to read:

             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.
             854          (2) A noncustodial parent who has been given timely notice of obligations due under
             855      the order but has not fulfilled those obligations may not claim any exemption, except with the
             856      written consent of the custodial parent.   }
             857          Section
{   11   }        9       . Effective date.

             858          This bill takes effect on July 1, 2007.

Page 1 of 1
sb0023s02.hfa.04.wpd LRGC Echelsea Echelsea