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HB1210 • 2026

relative to child tax credit allocation in child support cases.

relative to child tax credit allocation in child support cases.

Children Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Joseph Barton (R), James Spillane (R), Daniel Innis (R), Kristin Noble (R)
Last action
2026-02-19
Official status
HOUSE
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

relative to child tax credit allocation in child support cases.

relative to child tax credit allocation in child support cases.

What This Bill Does

  • relative to child tax credit allocation in child support cases.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-19 H

    Inexpedient to Legislate: MA VV 02/19/2026 HJ 5 P. 3

  2. 2026-02-06 H

    Executive Session: 02/03/2026 10:30 am GP 230

  3. 2026-02-06 H

    Committee Report: Inexpedient to Legislate 02/03/2026 (Vote 14-0; CC) HC 7 P. 3

  4. 2026-01-28 H

    Public Hearing: 02/03/2026 10:30 am GP 230

  5. 2025-12-01 H

    Introduced 01/07/2026 and referred to Children and Family Law HJ 1 P. 10

Official Summary Text

relative to child tax credit allocation in child support cases.

Current Bill Text

Read the full stored bill text 
HB 1210 - AS INTRODUCED

2026 SESSION
26-2884
05/09

HOUSE BILL
1210

AN ACT
relative to child tax credit allocation in child support cases.

SPONSORS: Rep. Barton, Graf. 1; Rep. Noble, Hills. 2; Rep. Spillane, Rock. 2; Sen. Innis, Dist 7

COMMITTEE: Children and Family Law

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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.

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Explanation: Matter added to current law appears in
bold italics.
Matter removed from current law appears [
in brackets and struckthrough.
]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-2884
05/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT
relative to child tax credit allocation in child support cases.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 New Paragraph; Child Tax Credit Allocation. Amend RSA 458:16-a by inserting after paragraph III the following new paragraph:
III-a. 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. 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.

2 New Paragraph; Child Tax Credit Allocation. Amend RSA 461-A:14 by inserting after paragraph III the following new paragraph:
III-a. 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.

3 Effective Date. This act shall take effect January 1, 2027.