Senate Bill 310 Summary

• Courts must specify in child support orders which parent may claim the child as a dependent for federal and state tax purposes.

• Courts must consider seven factors when determining dependency claim assignment, including each parent's marginal tax rate, income, the child's age, percentage of support costs, and any applicable financial aid or property settlement burdens.

• If the noncustodial parent is allowed to claim the child as a dependent, the court must order the custodial parent to release their claim to the exemption in accordance with Internal Revenue Code Section 152(e).

• A parent ordered to pay child support may only claim the child as a dependent if they have paid all child support obligations by December 31 of that year and have not been more than 12 weeks in arrears.

• Prosecuting attorneys and private attorneys contracted for Title IV-D child support activities are not required to mediate or litigate disputes over parenting time or the assignment of dependent exemption rights.