HLS 16RS-869 ORIGINAL
2016 Regular Session
HOUSE BILL NO. 493
BY REPRESENTATIVE GREGORY MILLER
CHILDREN/SUPPORT: Provides relative to federal and state tax deductions in child
support calculations
1 AN ACT
2To amend and reenact R.S. 9:315.18(B), relative to child support; to provide for awarding
3 the state and federal income tax dependency deduction; to provide for considerations
4 by the court; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 9:315.18(B) is hereby amended and reenacted to read as follows:
7 ยง315.18. Schedule; information
8 * * *
9 B.(1) The non-domiciliary party whose child support obligation is less than
10 or equals or exceeds equal to fifty percent of the total child support obligation shall
11 not be entitled to claim the federal and state tax dependency deductions.
12 (2) If the non-domiciliary parent's child support obligation exceeds fifty
13 percent of the total child support obligation but is no more than sixty-five percent,
14 the non-domiciliary parent may be entitled to claim the federal and state tax
15 dependency deductions if, after a contradictory motion, the judge finds both any of
16 the following:
17 (a) No arrearages are owed by the obligor.
18 (b) The right to claim the dependency deductions or, in the case of multiple
19 children, a part thereof, would not increase substantially the cost of obtaining health
20 insurance for the child or the domiciliary parent in those cases where the domiciliary
Page 1 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-869 ORIGINAL
HB NO. 493
1 parent provides health insurance for the child and relies upon subsidies under the
2 Affordable Care Act.
3 (c) The right to claim the dependency deductions or, in the case of multiple
4 children, a part thereof, would substantially benefit the non-domiciliary party
5 without significantly harming the domiciliary party. In making the determination,
6 the court shall consider all of the following:
7 (i) The net tax savings to each parent.
8 (ii) The eligibility of either or both parents for the federal earned income tax
9 credit or other state or federal tax credit.
10 (iii) The net costs of daycare.
11 (iv) Any other relevant factor concerning the best interest of the children.
12 (3) If the non-domiciliary parent's child support obligation exceeds sixty-five
13 percent of the total child support obligation and no arrears are owed, there shall be
14 a rebuttable presumption that the non-domiciliary parent is entitled to claim the
15 federal and state tax dependency deductions. The domiciliary parent may rebut the
16 presumption by a preponderance of the evidence.
17 (4) The child support order shall:
18 (a) Specify the years in which the party is entitled to claim such deductions.
19 (b) Require the domiciliary party to timely execute all forms required by the
20 Internal Revenue Service authorizing the non-domiciliary party to claim such
21 deductions.
22 * * *
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.
Page 2 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-869 ORIGINAL
HB NO. 493
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))
Page 3 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.