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)]
CONFERENCE COMMITTEE REP ORT DIGEST
HB 210 2020 Regular Session Mike Johnson
Keyword and oneliner of the instrument as it left the House
CHILDREN/SUPPORT: Provides for a child support obligor's right to claim children for tax
purposes and provides for the schedule of basic child support obligations
Report adopts Senate amendments to:
1. Make technical changes to the bill title.
Report rejects Senate amendments which would have:
1. Add an exemption to the prohibition against the non-domiciliary parent claiming a dependent
if he owes arrears and the judge finds that the domiciliary party shall not file a tax return for
the tax year in question.
Report amends the bill to:
1. Add an exemption to the prohibition against the non-domiciliary parent claiming a dependent
if he owes arrears and the court finds that the domiciliary party did not or does not intend to
file a tax return for the tax year in question.
Digest of the bill as proposed by the Conference Committee
Present law provides that amounts set forth in the child support guideline schedule presume that the
custodial or domiciliary party has the right to claim the federal and state tax dependency deductions
and any earned income credit. Proposed law instead establishes a presumption that the party has the
right to claim the child as a dependent.
Present law provides that the child support order shall specify the years in which the party is entitled
to claim a child as a dependent and require the domiciliary party to timely execute all forms required
by the IRS authorizing a non-domiciliary party to claim the child as a dependent.
Proposed law retains present law and further requires that, for child support orders rendered or modified on or after Jan. 1, 2021, the order prohibits the non-domiciliary parent from claiming a
dependent for any given tax year if he owes arrears for that dependent.
Proposed law provides an exception to proposed law that the non-domiciliary party shall be entitled
to claim the child as a dependent if the court finds the domiciliary party is unemployed and did not
or does not intend to file a tax return for the tax year in question, the obligor owes arrears, and the
obligor's anticipated tax refund may be used to reduce the arrears.
Present law provides a child support guideline schedule based on economic estimates of child-
rearing expenditures as a portion of household consumption.
Proposed law retains present law but incorporates the most recent economic estimates of child-
rearing expenditures as a portion of household consumption.
Present law provides monthly basic child support obligations for combined adjusted monthly gross
incomes beginning with $0 - $900 as the minimum adjusted monthly gross income.
Proposed law amends the monthly basic child support obligations and utilizes $0 - $950 as the
minimum adjusted monthly gross income.
Present law provides a ceiling of $40,000 for combined adjusted monthly gross income when
calculating the basic child support obligation. Proposed law retains present law.
Effective Jan. 1, 2021.