New Hampshire HB 1225: relative to the definition of adjusted gross income with respect to child support guidelines.

Bill Text

HB 1225 - AS AMENDED BY THE HOUSE

5Mar2026... 0599h

2026 SESSION

 26-2944

 09/06

HOUSE BILL 1225

AN ACT relative to the definition of adjusted gross income with respect to child support guidelines.

SPONSORS: Rep. Markell, Rock. 18; Rep. Georges, Hills. 23; Rep. Nelson, Rock. 13; Rep. M. Pearson, Rock. 34; Rep. Rice, Hills. 38

COMMITTEE: Children and Family Law

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ANALYSIS

 This bill adds additional tax obligations that are subtracted when calculating "adjusted gross income" for child support obligations.

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Explanation: Matter added to current law appears in bold italics.

 Matter removed from current law appears [in brackets and struckthrough.]

 Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

5Mar2026... 0599h 26-2944

 09/06

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT relative to the definition of adjusted gross income with respect to child support guidelines.

Be it Enacted by the Senate and House of Representatives in General Court convened:

 1 Child Support Guidelines; Definitions; Adjusted Gross Income. Amend RSA 458-C:2, I to read as follows:

 I. "Adjusted gross income" means gross income, less:

 (a) Court-ordered or administratively ordered support actually paid to others, for adults or children.

 (b) If a self-employed obligor, 50 [Fifty] percent of the actual self-employment [tax] taxes paid.

 (c) Mandatory, not discretionary, retirement contributions.

 (d) Actual state income taxes paid.

 (e) Amounts actually paid by the obligor for allowable child care expenses or the medical support obligation for the minor children to whom the child support order applies.

 (f) If an employee obligor, 100 percent of the federal Old-Age, Survivors, and Disability Insurance Social Security program and Medicare taxes withheld from the employees’ pay.

 2 Effective Date. This act shall take effect January 1, 2027.