DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 493 Original 2016 Regular Session Gregory Miller
Abstract: Provides for procedures in determining when a non-domiciliary parent can claim federal
and state tax deductions.
Present law allows a non-domiciliary party whose support obligation equals or exceeds fifty percent
of the total child support obligation to claim federal and state tax dependency deductions.
Proposed law provides specific conditions in which a non-domiciliary party whose support
obligation is between 50% to 65% of the total child support obligation may be entitled to claim
federal and state tax dependency deductions after a contradictory hearing.
Proposed law provides factors which shall be considered by the court in determining whether the
non-domiciliary party whose obligation is between 50% to 65% shall be entitled to the federal and
state tax dependency deductions.
Proposed law provides a rebuttable presumption that a non-domiciliary parent's obligation that
exceeds 65% of the total child support obligation shall claim the deductions.
(Amends R.S. 9:315.18(B))