SLS 10RS-498 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010
SENATE BILL NO. 54
BY SENATOR N. GAUTREAUX
CHILDREN. Provides relative to tax dependency deductions in child support orders.
(8/15/10)
AN ACT1
To amend and reenact R.S. 9:315.18(B), relative to child support; to provide for state and2
federal tax dependency deductions; and to provide for related matters.3
Be it enacted by the Legislature of Louisiana:4
Section 1. R.S. 9:315.18(B) is hereby amended and reenacted to read as follows: 5
ยง315.18. Schedule; information6
* * *7
B.(1) The non-domiciliary party whose child support obligation equals or8
exceeds is less than fifty percent of the total child support obligation shall not be9
entitled to claim the federal and state tax dependency deductions .10
(2) The non-domiciliary party whose child support obligation equals or11
exceeds fifty percent of the total child support obligation but is less than sixty-12
five percent may be entitled to claim the federal and state tax dependency13
deductions if, after a contradictory motion, the judge finds both of the following:14
(a) No arrearages are owed by the obligor.15
(b) The right to claim the dependency deductions or, in the case of multiple16
children, a part thereof would substantially benefit the non-domiciliary party without17 SB NO. 54
SLS 10RS-498 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
significantly harming the domiciliary party. In making this determination, the1
court shall consider the net tax savings to each parent, the eligibility of either2
or both parties for the federal earned income tax credit or other state or federal3
tax credit, the net child care costs, and any other relevant factor concerning the4
best interest of the children.5
(3) For the non-domiciliary party whose child support obligation equals6
or exceeds sixty-five percent of the total child support obligation and no7
arrearages are owed, it is presumed that the non-domiciliary party is entitled8
to claim the federal and state tax dependency deductions. The domiciliary party9
may rebut the presumption by a preponderance of the evidence. If arrearages10
are owed, the domiciliary party is entitled to the deductions.11
(2) (4) The child support order shall:12
(a) Specify the years in which the party is entitled to claim such deductions.13
(b) Require the domiciliary party to timely execute all forms required by the14
Internal Revenue Service authorizing the non-domiciliary party to claim such15
deductions.16
* * *17
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Jerry G. Jones.
DIGEST
Present law relative to child support guidelines provides that the guideline schedule
presumes that the domiciliary parent receives the federal and state tax dependency
deductions, but the non-domiciliary parent whose child support obligation equals or exceeds
50% of the total child support obligation shall be entitled to it if certain conditions are met.
Proposed law provides that if the non-domiciliary parent's child support obligation is less
than 50% of the total child support obligation, he shall not be entitled to the deductions.
Proposed law provides that if the non-domiciliary parent's child support obligation equals
or exceeds 50% of the total child support obligation, but is less than 65%, he may be entitled
to the deductions if after contradictory motion the court finds that both: (1) no arrearages are
owed, and (2) the right to claim the dependency deductions or, in the case of multiple
children, a part thereof would substantially benefit the non-domiciliary party without
significantly harming the domiciliary party. Also provides that in making such
determination, the court shall consider the net tax savings to each parent, the eligibility of SB NO. 54
SLS 10RS-498 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
either or both parties for the federal earned income tax credit or other state or federal tax
credit, the net child care costs, and any other relevant factor concerning the best interest of
the children.
Proposed law further provides that if the non-domiciliary parent's child support obligation
equals or exceeds 65% of the total child support obligation and no arrearages are owed, it
is presumed that the non-domiciliary parent is entitled to the deductions, but this
presumption may be rebutted by a preponderance of the evidence.
Effective August 15, 2010.
(Amends R.S. 9:315.18(B))