NH HB1225

Modifies the calculation of "adjusted gross income" for child support purposes under RSA 458-C:2 by expanding deductible tax obligations

Clarifies that self-employed obligors may deduct 50 percent of both self-employment and Medicare taxes paid, rather than just self-employment tax

Adds a new deduction allowing employee obligors to subtract amounts withheld for Social Security and Medicare taxes from their gross income

Changes would reduce the calculated adjusted gross income for both self-employed and employee parents, potentially lowering child support obligation amounts

Takes effect January 1, 2027