Dylan Roberts
- Democratic
- Senator
- District 8
Prior to the enactment of federal tax legislation in December 2017, spousal maintenance was capable of being classified as deductible by the payor spouse for federal income tax purposes and taxable income to the recipient spouse. As a result of the 2017 federal tax legislation, commencing in 2019, spousal maintenance is not deductible by the payor spouse and is not taxable income to the recipient spouse. The guideline advisory amount of maintenance in statute, and the definitions used for calculating gross income and adjusted gross income for maintenance and child support awards, reflects the anticipated tax consequences to the payor and recipient under prior law. The bill adjusts downward the advisory guideline calculation of the amount of maintenance in circumstances where the maintenance awarded is not deductible by the payor spouse and is not taxable income to the recipient spouse. The bill also amends the definitions of 'gross income' and 'adjusted gross income' to properly reflect the tax implications of maintenance obligations. In addition, the bill adjusts the definitions of 'gross income' and 'adjusted gross income' in calculating child support obligations to reflect the tax implications of maintenance obligations. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) , Read More
Governor Signed
Sent to the Governor
Signed by the President of the Senate
Signed by the Speaker of the House
Senate Third Reading Passed - No Amendments
Senate Second Reading Special Order - Passed - No Amendments
Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole
House Third Reading Passed - No Amendments
House Second Reading Special Order - Passed - No Amendments
House Committee on Judiciary Refer Unamended to House Committee of the Whole
Bill Text Versions | Format |
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Committee Amendment | |
Introduced (04/12/2018) | |
Engrossed (04/26/2018) | |
Reengrossed (04/27/2018) | |
Revised (05/03/2018) | |
Rerevised (05/04/2018) | |
Final Act (05/16/2018) | |
Signed Act (05/24/2018) |
Document | Format |
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Fiscal Note FN1 (04/23/2018) | |
Fiscal Note FN2 (07/10/2018) |
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