IN HB1427 | 2011 | Regular Session

Status

Completed Legislative Action
Spectrum: Bipartisan Bill
Status: Passed on May 16 2011 - 100% progression
Action: 2011-05-16 - Effective 07/01/2011
Text: Latest bill text (Enrolled) [HTML]

Summary

Requires a court to specify in a child support order which parent of a child may claim the child as a dependent for purposes of federal and state taxes. Establishes factors the court must consider in determining which parent may claim the child as a dependent. Requires a court that specifies that the noncustodial parent of a child may claim the child as a dependent to order the custodial parent of the child to take all actions necessary to release the custodial parent's claim to the exemption in the manner required under federal law. Requires a court to include in a court order that a parent who is ordered to pay child support may only claim the child as a dependent if the parent has paid at least 95% of the parent's child support for the calendar year for which the parent is ordered to claim the child as a dependent by January 31 of the following year. Provides that a prosecuting attorney or private attorney who contracts or agrees to undertake activities required under Title IV-D is not required to mediate, resolve, or litigate a dispute between the parties relating to the assignment of the right to claim a child as a dependent for federal and state tax purposes.

Tracking Information

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Title

Claiming child as dependent for tax purposes.

Sponsors


Roll Calls

2011-04-26 - House - House - House concurred in Senate amendments (Y: 86 N: 0 NV: 1 Abs: 13) [PASS]
2011-04-21 - Senate - Senate - Third reading: passed (Y: 46 N: 4 NV: 0 Abs: 0) [PASS]
2011-03-28 - House - House - Third reading: passed (Y: 91 N: 7 NV: 1 Abs: 1) [PASS]

History

DateChamberAction
2011-05-16 Effective 07/01/2011
2011-05-16 Public Law 210
2011-05-10 Signed by the Governor
2011-05-02 Signed by the President of the Senate
2011-04-28 Signed by the President Pro Tempore
2011-04-27 Signed by the Speaker
2011-04-26 House concurred in Senate amendments; Roll Call 664: yeas 86, nays 0
2011-04-21 Returned to the House with amendments
2011-04-21 Third reading: passed; Roll Call 439: yeas 46 and nays 4
2011-04-19 Second reading: ordered engrossed
2011-04-07 Committee report: amend do pass, adopted
2011-04-04 Senator Head added as cosponsor
2011-03-31 First reading: referred to Committee on Judiciary
2011-03-28 Senate sponsors: Senators Bray and Taylor
2011-03-28 Referred to the Senate
2011-03-28 Third reading: passed; Roll Call 287: yeas 91, nays 7
2011-02-21 Second reading: ordered engrossed
2011-02-17 Committee report: amend do pass, adopted
2011-01-18 First reading: referred to Committee on Family, Children and Human Affairs
2011-01-18 Coauthored by Representative Kirchhofer
2011-01-18 Authored by Representative Sullivan

Indiana State Sources


Bill Comments

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