00SENATE BILL NO. 306                                                                                                   
01 "An Act relating to the authority to claim a child who is the subject of a child                                        
02 support order as a dependent for purposes of a federal income tax exemption;                                            
03 relating to certification of child support arrears; amending Rule 90.3, Alaska Rules                                    
04 of Civil Procedure."                                                                                                    
05 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                               
06    * Section 1.  AS 25.27 is amended by adding a new section to read:                                                 
07  Sec. 25.27.107.  Certification of arrears.  Within 30 days after receipt of a                                       
08 written request from an obligee or an obligee's personal representative, the agency shall                               
09 provide the obligee with a document that certifies whether or not the obligor was, at                                   
10 the end of the most recent calendar year,                                                                               
11   (1)  in arrears under the support order in an amount more than four                                                  
12 times the monthly obligation under the order in cases where a payment schedule has                                      
13 not been established for payment of continuing support and accumulated arrears under                                    
14 the support order; or                                                                                                   

01   (2)  in arrears under a payment schedule in an amount more than four                                                 
02 times the monthly obligation under the payment schedule if a payment schedule has                                       
03 been established for payment of continuing support and accumulated arrears under the                                    
04 support order.                                                                                                          
05    * Sec. 2.  Rule 90.3, Alaska Rules of Civil Procedure, is amended by adding new                                    
06 paragraphs to read:                                                                                                     
07  (k)  Except for a child support award determined under paragraph (i), a child                                         
08 support award shall provide that, if entitled under federal law, the obligee is entitled,                               
09 at a minimum, to claim the child who is the subject of the award as a dependent for                                     
10 the purpose of obtaining an exemption under federal income tax laws for any tax year                                    
11 if, at the end of the year, the obligor was                                                                             
12   (1)  in arrears under the support order in an amount more than four                                                  
13 times the monthly obligation under the order and a payment schedule has not been                                        
14 established for payment of continuing support and accumulated arrears under the                                         
15 support order; or                                                                                                       
16   (2)  in arrears under a payment schedule in an amount more than four                                                 
17 times the monthly obligation under the payment schedule if a payment schedule has                                       
18 been established for payment of continuing support and accumulated arrears under the                                    
19 support order.                                                                                                          
20  (l)  In a support award covered by paragraph (k), the court shall require the                                         
21 obligor to submit to the court, within 30 days of the order making the award, a signed                                  
22 form for each tax year that will occur while a child is covered by the support award.                                   
23 The form for each year must indicate that the obligor waives the right to claim the                                     
24 children covered by the award as dependents for the purpose of obtaining an                                             
25 exemption under federal income tax laws for that year.  The court shall keep the forms                                  
26 on file.  On a showing by the obligee that the obligor was in arrears for a tax year, as                                
27 described in paragraph (k)(1) or (2), the court shall release the appropriate form to the                               
28 obligee.                                                                                                                
29    * Sec. 3.  VOTE REQUIREMENT; COURT RULE CHANGE.  Because the Alaska                                                
30 Supreme Court has adopted Rule 90.3, Alaska Rules of Civil Procedure, under its interpretive                            
31 authority, sec. 2 of this Act becomes law upon an affirmative vote of a majority of the                                 

01 membership of each house of the legislature.