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House Co-Sponsorship Memoranda

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House of Representatives
Session of 2013 - 2014 Regular Session


Posted: July 10, 2013 12:32 PM
From: Representative J.P. Miranda
To: All House members
Subject: Co-sponsorship of Legislation Providing for a Child Support Tax Credit
In the near future, I intend to introduce legislation amending the Tax Reform Code to provide for a Child Support Tax Credit.

My legislation would provide for a Personal Income Tax Credit for parents that are making their child support payments timely. This credit would be capped at $300 and would be non-refundable and could not be “carried back”, sold, or transferred. Similar efforts have been taken in other states and have been shown to encourage greater involvement by noncustodial parents who may have avoided contact with their children due to their limited resources. Similar efforts in New York have proved to be effective tools for increasing labor force participation of low skilled workers, as well as an efficient means of supplementing the low wages paid to such workers.

Please join me in supporting this legislation. I am confident this legislation will have the dual effect of providing much needed financial assistance to both the single parents with primary custody and those without.

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Introduced as HB1703