Bill Text: HI SB1253 | 2015 | Regular Session | Introduced
Bill Title: Child Tax Credit; Joint Custody
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-01-29 - Referred to HSH/JDL, WAM. [SB1253 Detail]
Download: Hawaii-2015-SB1253-Introduced.html
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THE SENATE |
S.B. NO. |
1253 |
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TWENTY-EIGHTH LEGISLATURE, 2015 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 571-46.1, Hawaii Revised Statutes, is amended to read as follows:
"§571-46.1 Joint custody. (a) Upon the application of either parent, joint custody may be awarded in the discretion of the court. For the purpose of assisting the court in making a determination whether an award of joint custody is appropriate, the court shall, upon the request of either party, direct that an investigation be conducted pursuant to the provisions of section 571-46(a)(4).
(b) For the purposes of this section, "joint custody" means an order awarding legal custody of the minor child or children to both parents and providing that physical custody shall be shared by the parents, pursuant to a parenting plan developed pursuant to section 571-46.5, in such a way as to assure the child or children of frequent, continuing, and meaningful contact with both parents; provided, however, that such order may award joint legal custody without awarding joint physical custody.
(c) Any order for joint custody may be modified or terminated upon the petition of one or both parents or on the court's own motion if it is shown that the best interests of the child require modification or termination of the order.
(d) Any order for the custody of the minor child or children of a marriage entered by a court in this State or any other state may, subject to the jurisdictional requirements set forth in sections 583A-201 to 583A-204, be modified at any time to an order of joint custody in accordance with this section.
(e) Any order for joint custody may be used by each parent in alternating taxable years to designate the child, regardless of physical custody, as a qualifying individual under section 235-55.6."
SECTION 2. New statutory material is underscored.
SECTION 3. This Act, upon its approval, shall apply to taxable years beginning after December 31, 2014.
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INTRODUCED BY: |
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Report Title:
Child Tax Credit; Joint Custody
Description:
Establishes that when an order for joint custody exists, each parent may claim the child on taxes as a qualifying individual in alternating taxable years.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
