HB 1140 -- Income Tax Deduction of Child Support Payments

Sponsor:  Ward

This bill allows as a deduction for purposes of determining
state income tax liability an amount equal to 50% of any child
support payments made during the tax year by a resident taxpayer
as determined by Form 14 of any judgment of dissolution of
marriage, legal separation, or modification thereof.  If a
taxpayer pays more than 50% of the child's support cost, as
determined by Form 14, the taxpayer may deduct the entire child
support payment less 50% of the combined child support costs for
the taxable year.

This bill will apply to tax year 2000 and thereafter.