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HB18-1385

Domestic Relations Changes Due To Federal Tax Law

Concerning changes to family support obligations in domestic relation actions due to changes in the federal tax laws.
Session:
2018 Regular Session
Subjects:
Children & Domestic Matters
Fiscal Policy & Taxes
Bill Summary

Prior to the enactment of federal tax legislation in December 2017, spousal maintenance was capable of being classified as deductible by the payor spouse for federal income tax purposes and taxable income to the recipient spouse. As a result of the 2017 federal tax legislation, commencing in 2019, spousal maintenance is not deductible by the payor spouse and is not taxable income to the recipient spouse. The guideline advisory amount of maintenance in statute, and the definitions used for calculating gross income and adjusted gross income for maintenance and child support awards, reflects the anticipated tax consequences to the payor and recipient under prior law.

The bill adjusts downward the advisory guideline calculation of the amount of maintenance in circumstances where the maintenance awarded is not deductible by the payor spouse and is not taxable income to the recipient spouse. The bill also amends the definitions of 'gross income' and 'adjusted gross income' to properly reflect the tax implications of maintenance obligations.

In addition, the bill adjusts the definitions of 'gross income' and 'adjusted gross income' in calculating child support obligations to reflect the tax implications of maintenance obligations.


(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

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Status

Introduced
Passed
Became Law

Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    05/24/2018 Signed Act PDF
    05/16/2018 Final Act PDF
    05/04/2018 Rerevised PDF
    05/03/2018 Revised PDF
    04/27/2018 Reengrossed PDF
    04/26/2018 Engrossed PDF
    04/12/2018 Introduced PDF