Committee votes ITL on bill to change which parent may claim child tax benefits after debate

Representative Barton introduced House Bill 1210 as a measure to align court decrees with modern federal tax practice and to encourage compliance with child support orders by restricting who may claim the child tax credit. He told the committee the bill "encourages compliance with child support orders and treats parents fairly while prioritizing the child's financial well‑being."

Opponents and social‑service witnesses warned that the bill could harm low‑income custodial parents who rely on federal credits that target families with low earnings. Mary Krueger of New Hampshire Legal Assistance explained that multiple federal credits exist (including the earned income tax credit and the child tax credit) with different eligibility rules and income thresholds and that mandatory mechanical allocations in state law could inadvertently disadvantage families who currently rely on those benefits.

Chris Andrews and other witnesses offered emotional testimony in support of custodial parents, arguing that noncustodial parents who have little involvement with their children should not benefit from the child tax credit. Following discussion and a formal executive‑session roll call, Representative Rice moved ITL. A roll call recorded unanimous support to move the bill inexpedient to legislate.

The committee’s roll calls and testimony made clear the core questions: whether a state rule imposing allocation of federal credits is legally appropriate and whether the change would help or hurt the low‑income custodial parents HB1210 is intended to protect.