H. B. 4489
(By Delegate Webb)
[Introduced February 14, 2002; referred to the
Committee on the Judiciary.]
A BILL to amend and reenact section eight hundred one, article
thirteen, chapter forty-eight of the code of West Virginia,
one thousand nine hundred thirty-one, as amended, relating to
requiring the court to allocate the full tax benefit for the
payment of child support to one party parent when an
allocation would be of no benefit to the other.
Be it enacted by the Legislature of West Virginia:
That section eight hundred one, article thirteen, chapter
forty-eight of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted to read as
follows:
ARTICLE 13. GUIDELINES FOR CHILD SUPPORT AWARDS.
PART VIII. MISCELLANEOUS PROVISIONS RELATING TO CHILD SUPPORT ORDERS
.
§48-13-801. Tax exemption for child due support.
Unless otherwise agreed to by the parties, the court shall
allocate the right to claim dependent children for income tax
purposes to the payee parent except in cases of extended shared
parenting. In extended shared parenting cases, these rights shall
be allocated between the parties in proportion to their adjusted
gross incomes for child support calculations. In a situation where
allocation would be of no tax benefit to a party, the court need
shall make no allocation to that the other party. However, the tax
exemptions for the minor child or children should be granted to the
payor parent only if the total of the payee parent's income and
child support is greater when the exemption is awarded to the payor
parent.
NOTE: The purpose of this bill is to require the court to
allocate the full tax benefit for payment of child support to one
party parent when an allocation would be of no benefit to the
other.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
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