relative to child tax credit allocation in child support cases.

HB 1210 changes who can claim the federal child tax credit for children in divorce or child support cases. It ensures the parent paying child support (the obligor) can claim the credit for each qualifying child annually if their required support payments exceed the credit amount, unless the parents agree otherwise in writing. The bill requires the paying parent to be current on all child support obligations to claim the credit. This applies to all new or amended child support orders starting January 1, 2027, directly affecting parents involved in custody or support arrangements. The policy clarifies tax credit allocation without altering the credit amount itself.