CSSB 306(JUD): "An Act relating to the authority to claim a child as a dependent for purposes of federal income tax laws; relating to certification of child support arrears."
00CS FOR SENATE BILL NO. 306(JUD) 01 "An Act relating to the authority to claim a child as a dependent for purposes 02 of federal income tax laws; relating to certification of child support arrears." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 25.24 is amended by adding a new section to read: 05 Sec. 25.24.152. Children as dependents for tax purposes. (a) In an action 06 for divorce, legal separation, or annulment, or to declare a marriage void, the court 07 may not unconditionally grant to a noncustodial parent the right to claim a child as a 08 dependent under federal income tax laws. The court may grant a noncustodial parent 09 the right to claim a child as a dependent under federal tax laws for a tax year if the 10 noncustodial parent satisfies the requirements of federal law and was not in arrears at 11 the end of the tax year in an amount more than four times the monthly obligation 12 under 13 (1) a support order applicable to the child in cases where a payment 14 schedule has not been established for payment of continuing support and accumulated
01 arrears under the support order; or 02 (2) a payment schedule if a payment schedule has been established for 03 payment of continuing support and accumulated arrears under a support order 04 applicable to the child. 05 (b) In this section, "noncustodial parent" means the parent who has actual 06 physical custody of the child for less time than the other parent. 07 * Sec. 2. AS 25.24 is amended by adding a new section to read: 08 Sec. 25.24.232. Children as dependents for tax purposes. (a) 09 Notwithstanding other provisions of AS 25.24.200 - 25.24.260, the court may not grant 10 a final decree of dissolution that incorporates an agreement between the parties if the 11 agreement unconditionally entitles a noncustodial parent to claim a child as a 12 dependent under federal income tax laws. The court may incorporate into the decree 13 of dissolution an agreement between the parties that entitles a noncustodial parent to 14 claim a child as a dependent under federal tax laws for a tax year if the noncustodial 15 parent satisfies the requirements of federal law and was not in arrears at the end of the 16 tax year in an amount more than four times the monthly obligation under 17 (1) a support order applicable to the child in cases where a payment 18 schedule has not been established for payment of continuing support and accumulated 19 arrears under the support order; or 20 (2) a payment schedule if a payment schedule has been established for 21 payment of continuing support and accumulated arrears under a support order 22 applicable to the child. 23 (b) In this section, "noncustodial parent" means the parent who has actual 24 physical custody of the child for less time than the other parent. 25 * Sec. 3. AS 25.27 is amended by adding a new section to read: 26 Sec. 25.27.107. Certification of arrears. Within 30 days after receipt of a 27 written request from an obligee or an obligee's personal representative, the agency shall 28 provide the obligee with a document that certifies whether or not the obligor was, at 29 the end of the most recent calendar year, 30 (1) in arrears under the support order in an amount more than four 31 times the monthly obligation under the order in cases where a payment schedule has
01 not been established for payment of continuing support and accumulated arrears under 02 the support order; or 03 (2) in arrears under a payment schedule in an amount more than four 04 times the monthly obligation under the payment schedule if a payment schedule has 05 been established for payment of continuing support and accumulated arrears under the 06 support order.