HOUSE BILL NO. 87

INTRODUCED BY WYATT D

A BILL FOR AN ACT ENTITLED: "AN ACT PROVIDING AN INCOME TAX CREDIT TO INDIVIDUAL CHILD SUPPORT OBLIGEES FOR CHILD SUPPORT COLLECTION ADMINISTRATIVE FEES PAID TO THE DEPARTMENT OF PUBLIC HEALTH AND HUMAN SERVICES; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE AND A RETROACTIVE APPLICABILITY DATE."

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:

NEW SECTION. Section 1. Credit for child support collection administrative fee. (1) An individual child support obligee is allowed a credit against taxes imposed by 15-30-103 in an amount equal to the sum of child support collection administrative fees paid, either directly or through deductions from distributions made by the department of public health and human services, by the individual under the provisions of Title 40, chapter 5, during the tax year.

(2) The amount of any credit allowed under this section that exceeds the tax liability of the individual filing for the credit must be refunded to the individual.

NEW SECTION. Section 2. Effective date -- applicability. [This act] is effective on passage and approval and applies retroactively, within the meaning of 1-2-109, to tax years beginning after December 31, 1998.

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