House Bill 25-1159 Revised

A Bill for an Act

• Page 1, Line 101Concerning the child support commission's legislative

• Page 1, Line 102recommendations, and, in connection therewith, making

• Page 1, Line 103an appropriation.

Bill Summary

(Note: This summary applies to this bill as introduced and does not reflect any amendments that may be subsequently adopted. If this bill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at http://leg.colorado.gov.)

The bill implements the legislative recommendations of the child support commission by updating the child support guidelines schedule, updating the monthly incomes eligible for a reduced low-income adjustment, and replacing the current parenting time credit with a formula that provides parents credit for all overnights spent with that parent.

• Page 2, Line 1Be it enacted by the General Assembly of the State of Colorado:

• Page 2, Line 2SECTION 1.  In Colorado Revised Statutes, 14-10-114, amend (8)(c)(IV) as follows:

• Page 2, Line 314-10-114.  Spousal maintenance - advisory guidelines -

• Page 2, Line 4legislative declaration - definitions. (8)  Definitions. As used in this section, unless the context otherwise requires:

• Page 2, Line 5(c) (IV)  If a party is voluntarily unemployed or underemployed,

• Page 2, Line 6maintenance shall must be calculated based on a determination of

• Page 2, Line 7potential income; except that a determination of potential income shall

• Page 2, Line 8must not be made for a party who is physically or mentally incapacitated

• Page 2, Line 9or is caring for a child under the age of thirty twenty-four months for

• Page 2, Line 10whom the parties owe a joint legal responsibility or for an incarcerated parent sentenced to one year one hundred eighty days or more.

• Page 2, Line 11SECTION 2.  In Colorado Revised Statutes, 14-10-115, amend

• Page 2, Line 12(2)(a), (3)(h), (3)(i), (5)(a) introductory portion, (5)(a)(III)(B), (5)(a)(IV),

• Page 2, Line 13(7)(a), (8)(a), (8)(b), (8)(c), (10)(h), (11)(c)(II), (12), and (13)(a)(III);

• Page 2, Line 14repeal (8)(g); repeal and reenact, with amendments, (7)(b); and add (3)(g.5) and (8)(h) as follows:

• Page 2, Line 1514-10-115.  Child support guidelines - purpose - determination

• Page 2, Line 16of income - schedule of basic child support obligations - adjustments

• Page 2, Line 17to basic child support - additional guidelines - child support

• Page 2, Line 18commission - definitions. (2)  Duty of support - factors to consider.

• Page 2, Line 19(a)  In a proceeding for dissolution of marriage, legal separation,

• Page 2, Line 20maintenance, or child support, the court may shall, to the extent

• Page 2, Line 21allowable within the court's jurisdiction, enter an order

• Page 2, Line 22directing either or both parents owing a duty of support to a child of the

• Page 3, Line 1marriage to pay an amount reasonable or necessary for the child's support

• Page 3, Line 2and may order an amount determined to be reasonable under the

• Page 3, Line 3circumstances for a time period that occurred after the date of the parties'

• Page 3, Line 4physical separation or the filing of the petition or service upon the

• Page 3, Line 5respondent, whichever date is latest, and prior to the month the child support obligation begins, without regard to marital misconduct.

• Page 3, Line 6(3)  Definitions. As used in this section, unless the context otherwise requires:

• Page 3, Line 7(g.5)  "Self-support reserve" means an amount equal to the

• Page 3, Line 8state hourly minimum wage multiplied by twenty-nine hours per

• Page 3, Line 9week, multiplied by fifty weeks per year, divided by twelve months.

• Page 3, Line 10(h)  "Shared physical care", for the purposes of the child support

• Page 3, Line 11guidelines and schedule of basic child support obligations specified in

• Page 3, Line 12this section, and as further specified in paragraph (b) of subsection (8)

• Page 3, Line 13subsection (8)(b) of this section, means that each parent keeps the

• Page 3, Line 14children overnight for more than ninety-two overnights for at least one

• Page 3, Line 15overnight each year and that both parents contribute to the expenses of the children in addition to the payment of child support.

• Page 3, Line 16(i)  "Split physical care", for the purposes of the child support

• Page 3, Line 17guidelines and schedule of basic child support obligations specified in

• Page 3, Line 18this section, and as further specified in paragraph (c) of subsection (8)

• Page 3, Line 19subsection (8)(c) of this section, means that each parent has physical

• Page 3, Line 20care of at least one of the children by means of that child or children

• Page 3, Line 21residing with that parent the majority more than fifty percent of the time.

• Page 3, Line 22(5)  Determination of income. (a)  For the purposes of the child

• Page 4, Line 1support guidelines and schedule of basic child support obligations

• Page 4, Line 2specified in this section, the gross income of each parent shall be is determined according to the following guidelines:

• Page 4, Line 3(III) (B)  "Ordinary and necessary expenses" does not include

• Page 4, Line 4amounts allowable by the internal revenue service for the accelerated

• Page 4, Line 5component of depreciation expenses or investment tax credits or any

• Page 4, Line 6other business expenses determined by the court to be inappropriate for

• Page 4, Line 7determining gross income for purposes of calculating child support;

• Page 4, Line 8except that, the court may consider straight-line depreciation,

• Page 4, Line 9if appropriate, even if accelerated depreciation was used in the party's income tax forms.

• Page 4, Line 10(IV)  If a preexisting court-ordered alimony or maintenance

• Page 4, Line 11obligation actually received paid by a party does not involve the same

• Page 4, Line 12parties as the child support calculation and is not deductible for federal

• Page 4, Line 13income tax purposes by that party, then the amount of preexisting

• Page 4, Line 14court-ordered alimony or maintenance that is deducted from that party's

• Page 4, Line 15gross income is the amount actually received paid by that party multiplied by 1.25.

• Page 4, Line 16(7)  Schedule of basic child support obligations. (a) (I)  The

• Page 4, Line 17basic child support obligation shall must be determined using the

• Page 4, Line 18schedule of basic child support obligations contained in paragraph (b) of

• Page 4, Line 19this subsection (7) subsection (7)(b) of this section. The basic child

• Page 4, Line 20support obligation shall must be divided between the parents in proportion to their each parent's adjusted gross incomes income.

• Page 4, Line 21(II) (A)   For a combined gross income that falls between amounts

• Page 4, Line 22shown in the schedule of basic child support obligations, basic child

• Page 4, Line 23support amounts shall must be interpolated. The category entitled

• Page 5, Line 1"number of children due support" in the schedule of basic child support

• Page 5, Line 2obligations shall have the meaning defined in subsection (3) of this section.

• Page 5, Line 3(III) (A)  In any circumstance in which the obligor's

• Page 5, Line 4monthly adjusted gross income is less than or equal to six

• Page 5, Line 5hundred fifty dollars, regardless of the monthly adjusted

• Page 5, Line 6gross income of the obligee, the court shall order the obligor

• Page 5, Line 7to pay the minimum monthly order amount in child support. The

• Page 5, Line 8minimum order amount is ten dollars per month, regardless of

• Page 5, Line 9the number of children between the parties. If, as a result of

• Page 5, Line 10shared parenting time, the obligor's presumptive total monthly

• Page 5, Line 11child support obligation is less than ten dollars then the

• Page 5, Line 12ten-dollar minimum monthly order amount does not apply and the presumptive total monthly child support obligation applies.

• Page 5, Line 13(B)  In circumstances in which the obligor's monthly adjusted

• Page 5, Line 14gross income is less than one thousand five hundred dollars or equal to

• Page 5, Line 15the self-support reserve but more than six hundred fifty dollars, the

• Page 5, Line 16obligor is required to pay a child support payment of obligor's basic

• Page 5, Line 17child support obligation is reduced to fifty dollars per month for

• Page 5, Line 18one child, seventy dollars per month for two children, ninety dollars per

• Page 5, Line 19month for three children, one hundred ten dollars per month for four

• Page 5, Line 20children, one hundred thirty dollars per month for five children, and one

• Page 5, Line 21hundred fifty dollars per month for six or more children. The minimum

• Page 5, Line 22order amount shall not apply when each parent keeps the children more

• Page 5, Line 23than ninety-two overnights each year as defined in subsection (3)(h) of

• Page 5, Line 24this section. In no case, however, shall the amount of child support

• Page 5, Line 25ordered to be paid exceed the amount of child support that would

• Page 6, Line 1otherwise be ordered to be paid if the parents did not share physical

• Page 6, Line 2custody. The reduced low-income adjustment does not apply if, as

• Page 6, Line 3a result of shared parenting time, the adjustment is greater

• Page 6, Line 4than the obligor's presumptive total monthly child support

• Page 6, Line 5obligation calculated pursuant to the child support guidelines.

• Page 6, Line 6The amount of child support owed by a parent with shared

• Page 6, Line 7physical care must not exceed the amount owed by that same parent if the parent had no overnights.

• Page 6, Line 8(C)  For an obligor with an adjusted gross income that is less than

• Page 6, Line 9or equal to one thousand five hundred dollars the self-support reserve

• Page 6, Line 10but more than six hundred fifty dollars, the obligor's child support

• Page 6, Line 11amount, as determined basic child support obligation as reduced by

• Page 6, Line 12the low-income adjustment pursuant to subsection (7)(a)(II)(B)

• Page 6, Line 13subsection (7)(a)(III)(B) of this section, must be adjusted pursuant to

• Page 6, Line 14subsection (11)(c)(III) of this section. The obligor's child support amount

• Page 6, Line 15may be further adjusted to include a share of the work-related and

• Page 6, Line 16education-related child care costs, health insurance, extraordinary medical

• Page 6, Line 17expenses, and other extraordinary adjustments as described in subsections

• Page 6, Line 18(9), (10), (11)(a), and (11)(b) of this section. However, if at the time the

• Page 6, Line 19child support obligation is calculated, adjustments made pursuant to

• Page 6, Line 20subsections (9), (10), (11)(a), and (11)(b) of this section, together with the

• Page 6, Line 21reduced low-income adjustment amount, exceed twenty ten percent of

• Page 6, Line 22the obligor's adjusted gross income, the child support obligation must be

• Page 6, Line 23capped at twenty ten percent of the obligor's adjusted gross income. The

• Page 6, Line 24low-income adjustment does not apply when each parent keeps the

• Page 6, Line 25children more than ninety-two overnights each year as defined in

• Page 6, Line 26subsection (8) of this section. In no case, however, shall the amount of

• Page 7, Line 1child support ordered to be paid exceed the amount of child support that

• Page 7, Line 2would otherwise be ordered to be paid if the parents did not share

• Page 7, Line 3physical custody. The amount of child support owed by a parent

• Page 7, Line 4with shared parenting time must not exceed the amount owed by that same parent if the parent had no overnights.

• Page 7, Line 5(D)  In any circumstance in which the obligor's monthly adjusted

• Page 7, Line 6gross income is less than or equal to six hundred fifty dollars, regardless

• Page 7, Line 7of the monthly adjusted gross income of the obligee, the obligor must be

• Page 7, Line 8ordered to pay the minimum monthly order amount in child support. The

• Page 7, Line 9minimum order amount is ten dollars per month, regardless of the number

• Page 7, Line 10of children between these parties. The ten-dollar minimum monthly order

• Page 7, Line 11amount is not adjusted by the number of the obligor's overnights with children.

• Page 7, Line 12(E)  The judge may use discretion to determine child support in

• Page 7, Line 13circumstances where combined adjusted gross income exceeds the

• Page 7, Line 14uppermost levels of the schedule of basic child support obligations;

• Page 7, Line 15except that the presumptive basic child support obligation shall not be

• Page 7, Line 16less than it would be based on the highest level of adjusted gross income set forth in the schedule of basic child support obligations.

• Page 7, Line 17(IV)  The final presumptive child support obligation,

• Page 7, Line 18including adjustments made pursuant to subsections (9), (10),

• Page 7, Line 19(11)(a), (11)(b), and (11)(c)(III) of this section, must not exceed

• Page 7, Line 20twenty percent of the obligor's adjusted gross income if the

• Page 7, Line 21obligor's monthly adjusted gross income is above the

• Page 7, Line 22self-support reserve and less than or equal to the state minimum

• Page 7, Line 23wage multiplied by forty hours, multiplied by fifty-two weeks a

• Page 7, Line 24year, divided by twelve months. The amount of child support

• Page 8, Line 1owed by a parent with shared physical care must not exceed the

• Page 8, Line 2amount owed by that same parent if the parent had no overnights.

• Page 8, Line 3(V) (A)  For an obligor with an adjusted gross income that

• Page 8, Line 4is above the self-support reserve, the obligor's basic child

• Page 8, Line 5support obligation must be adjusted by deducting the

• Page 8, Line 6self-support reserve amount from the obligor's adjusted gross

• Page 8, Line 7income. The difference calculated must be equal to eighty

• Page 8, Line 8percent of the difference for one child, eighty-five percent of

• Page 8, Line 9the difference for two children, eighty-nine percent of the

• Page 8, Line 10difference for three children, ninety-two percent of the

• Page 8, Line 11difference for four children, ninety-four percent of the

• Page 8, Line 12difference for five children, and ninety-five percent of the difference for six or more children.

• Page 8, Line 13(B)  If the resulting difference calculated pursuant to

• Page 8, Line 14subsection (7)(a)(V)(A) of this section is less than the reduced

• Page 8, Line 15low-income adjustment calculated pursuant to subsection

• Page 8, Line 16(7)(a)(III)(A) of this section, the obligor's basic child support obligation is equal to the reduced low-income adjustment.

• Page 8, Line 17(C)  If the resulting difference calculated pursuant to

• Page 8, Line 18subsection (7)(a)(V)(A) of this section is more than the reduced

• Page 8, Line 19low-income adjustment calculated pursuant to subsection

• Page 8, Line 20(7)(a)(III)(A) of this section but less than the schedule of basic

• Page 8, Line 21child support obligation, the obligor's basic child support

• Page 8, Line 22obligation is equal to the amount calculated pursuant to subsection (7)(a)(V)(A) of this section.

• Page 8, Line 23(D)  If the resulting difference calculated pursuant to

• Page 9, Line 1subsection (7)(a)(V)(A) of this section is equal to or more than

• Page 9, Line 2the schedule of basic child support obligation, the amount listed in the schedule of basic child support obligation applies.

• Page 9, Line 3(VI)  In addition to the adjustments described in this

• Page 9, Line 4subsection (7)(a), the obligor's child support amount must be

• Page 9, Line 5further adjusted for work-related and education-related child

• Page 9, Line 6care costs, health insurance, extraordinary medical expenses,

• Page 9, Line 7and other extraordinary adjustments as described in subsections (9), (10), (11)(a), (11)(b), and (11)(c)(II) of this section.

• Page 9, Line 8(VII)  The judge may use discretion to determine child

• Page 9, Line 9support in circumstances when the combined adjusted gross

• Page 9, Line 10income exceeds the uppermost levels of the schedule of basic

• Page 9, Line 11child support obligations; except that the presumptive basic

• Page 9, Line 12child support obligation must not be less than it would be based

• Page 9, Line 13on the highest level of adjusted gross income set forth in the schedule of basic child support obligations.

• Page 9, Line 14(b)  Schedule of basic child support obligations:

• Page 26, Line 18(8)  Computation of basic child support - shared overnight

• Page 26, Line 19parenting time - split physical care - stipulations - deviations - basis

• Page 26, Line 20for periodic updates. (a)  Except in cases of shared physical care or split

• Page 26, Line 21physical care as defined in paragraphs (h) and (i) of subsection (3) of this

• Page 26, Line 22section, A total child support obligation is determined by adding each

• Page 26, Line 23parent's respective basic child support obligation, as determined through

• Page 26, Line 24the child support guidelines and schedule of basic child support

• Page 26, Line 25obligations specified in subsection (7) of this section, education and

• Page 26, Line 26work-related net child care costs, extraordinary medical expenses, and

• Page 26, Line 27extraordinary adjustments to the schedule of basic child support

• Page 26, Line 28obligations, as described in subsections (9), (10), (11)(a), (11)(b), and

• Page 26, Line 29(11)(c)(II) of this section. The parent receiving a child support payment

• Page 26, Line 30shall be is presumed to spend his or her the total child support obligation

• Page 26, Line 31directly on the children. The parent paying child support to the other

• Page 26, Line 32parent shall owe his or her owes the total child support obligation as

• Page 26, Line 33child support to the other parent minus any ordered payments included in

• Page 27, Line 1the calculations made directly on behalf of the children for education

• Page 27, Line 2and work-related net child care costs, extraordinary medical expenses, or

• Page 27, Line 3extraordinary adjustments to the schedule of basic child support

• Page 27, Line 4obligations, as described in subsections (9), (10), (11)(a), (11)(b), and (11)(c)(II) of this section.

• Page 27, Line 5(b)  Because shared physical care Shared overnight parenting

• Page 27, Line 6time presumes that certain basic expenses for the children will be paid

• Page 27, Line 7directly by the overnight parent; therefore, expenses may be

• Page 27, Line 8duplicated and an adjustment for shared physical care is made by

• Page 27, Line 9multiplying the basic child support obligation by one and fifty hundredths

• Page 27, Line 10(1.50). In cases of shared physical care, each parent's adjusted basic child

• Page 27, Line 11support obligation obtained by application of paragraph (b) of subsection

• Page 27, Line 12(7) of this section shall first be divided between the parents in proportion

• Page 27, Line 13to their respective adjusted gross incomes. Each parent's share of the

• Page 27, Line 14adjusted basic child support obligation shall then be multiplied by the

• Page 27, Line 15percentage of time the children spend with the other parent to determine

• Page 27, Line 16the theoretical basic child support obligation owed to the other parent

• Page 27, Line 17parenting timeis necessary. The shared parenting time

• Page 27, Line 18adjustment is calculated by identifying the parenting time

• Page 27, Line 19credit percentage listed in the parenting time table in

• Page 27, Line 20subsection (8)(h) of this section based upon the number of

• Page 27, Line 21overnights for each parent. The parenting time credit is the

• Page 27, Line 22total basic child support obligation multiplied by that parent's

• Page 27, Line 23parenting time credit percentage. The shared parenting

• Page 27, Line 24adjustment is deducted from each parent's share of the basic

• Page 27, Line 25child support obligation, which is in addition to these amounts shall

• Page 27, Line 26be added each parent's proportionate share of education and

• Page 28, Line 1work-related net child care costs, extraordinary medical expenses, and

• Page 28, Line 2extraordinary adjustments to the schedule of basic child support

• Page 28, Line 3obligations, as described in subsections (9), (10), (11)(a), (11)(b), and

• Page 28, Line 4(11)(c)(II) of this section. The parent owing the greater amount of child

• Page 28, Line 5support shall owe owes the difference between the two amounts as a

• Page 28, Line 6child support order minus any ordered direct payments made on behalf of

• Page 28, Line 7the children for education and work-related net child care costs,

• Page 28, Line 8extraordinary medical expenses, or extraordinary adjustments to the

• Page 28, Line 9schedule of basic child support obligations. In no case, however, shall

• Page 28, Line 10obligations, as described in subsections (9), (10), (11)(a), (11)(b),

• Page 28, Line 11and (11)(c)(II) of this section. The amount of child support ordered to

• Page 28, Line 12be paid must not exceed the amount of child support that would

• Page 28, Line 13otherwise be ordered to be paid if the parents did not share physical

• Page 28, Line 14custody owed by that same parent if the parent had no

• Page 28, Line 15overnights. For purposes of calculating overnights when two or

• Page 28, Line 16more children are included in the child support worksheet

• Page 28, Line 17calculation and the parties have a different number of

• Page 28, Line 18overnights with each of the two or more children, the number of

• Page 28, Line 19overnights is determined by adding the number of overnights for

• Page 28, Line 20each child and dividing the resulting number by the number of children included in the child support worksheet calculation.

• Page 28, Line 21(c) (I)   In cases of split physical care, the number of overnights

• Page 28, Line 22used to calculate a child support obligation shall must be computed

• Page 28, Line 23separately for each parent based upon the number of children living with

• Page 28, Line 24the other parent in accordance with subsections (7), (9), (10), and (11) of

• Page 28, Line 25this section. The amount so determined shall be a theoretical support

• Page 28, Line 26obligation due each parent for support of the child or children for whom

• Page 29, Line 1he or she has primary physical custody. The obligations so determined

• Page 29, Line 2shall then be offset, with the parent owing the larger amount owing the

• Page 29, Line 3difference between the two amounts as a child support order in the same

• Page 29, Line 4manner as shared overnight parenting time: By adding the

• Page 29, Line 5number of overnights for each child and dividing the resulting

• Page 29, Line 6number by the number of children included in the child support worksheet calculation.

• Page 29, Line 7(II)  If the parents also share physical care as outlined in paragraph

• Page 29, Line 8(b) of this subsection (8), an additional adjustment for shared physical care shall be made as provided in paragraph (b) of this subsection (8).

• Page 29, Line 9(g)  For purposes of calculating child support, when two or more

• Page 29, Line 10children are included in the child support worksheet calculation and the

• Page 29, Line 11parties have a different number of overnights with two or more of the

• Page 29, Line 12children, the number of overnights used to determine child support is

• Page 29, Line 13determined by adding together the number of overnights for each child

• Page 29, Line 14and then dividing that number by the number of children included in the child support worksheet calculation.

• Page 29, Line 15(h)  Parenting time table:

• Page 31, Line 7(10)  Adjustments for health-care expenditures for children.

• Page 31, Line 8(h) (I)  Any extraordinary medical expenses incurred on behalf of the

• Page 31, Line 9children shall must be added to the basic child support obligation and

• Page 31, Line 10shall be divided between the parents in proportion to their each parent's

• Page 31, Line 11adjusted gross incomes income. Ongoing extraordinary medical

• Page 31, Line 12expenses may be added as an adjustment on the child support

• Page 31, Line 13worksheet calculation only if the expenses are consistent and

• Page 31, Line 14expected to continue. Extraordinary medical expenses that are

• Page 31, Line 15not ongoing and consistent or that are otherwise not added to

• Page 31, Line 16the child support worksheet calculation are subject to reimbursement among the parties.

• Page 31, Line 17(II)  Extraordinary medical expenses are uninsured expenses,

• Page 31, Line 18including copayments and deductible amounts, in excess of two hundred

• Page 31, Line 19fifty dollars per child per calendar year. Extraordinary medical expenses

• Page 31, Line 20include, but need not be are not limited to, such, copayments,

• Page 31, Line 21deductibles, and uninsured out-of-pocket expenses for reasonable

• Page 31, Line 22costs as that are reasonably necessary for professional medical care,

• Page 31, Line 23prescription medication, medical equipment, orthodontia, dental

• Page 31, Line 24treatment, asthma treatments, physical therapy, vision care, professional

• Page 31, Line 25counseling or psychiatric therapy for behavioral or mental health

• Page 31, Line 26disorders, and any uninsured chronic health problem. For adults and

• Page 31, Line 27children with disabilities or with a disabling condition who are

• Page 31, Line 28eligible for long-term services and supports pursuant to article

• Page 32, Line 16 of title 25.5 and who are not emancipated pursuant to

• Page 32, Line 2subsection (13)(a)(II) of this section, extraordinary medical

• Page 32, Line 3expenses may include any expense resulting from the adult's or

• Page 32, Line 4child's disability or disabling conditions, including expenses

• Page 32, Line 5that are reasonably necessary to support the adult's or child's

• Page 32, Line 6health, protection, and quality of life. Extraordinary medical

• Page 32, Line 7expenses may include, but are not limited to, medically

• Page 32, Line 8necessary equipment, home and vehicle modification,

• Page 32, Line 9recommended therapeutic activities, and reasonable respite

• Page 32, Line 10care. Ordinary medical expenses included in the schedule of

• Page 32, Line 11basic child support obligations that are not subject to

• Page 32, Line 12allocation pursuant to subsection (10)(h)(I) of this section

• Page 32, Line 13include minor expenses incurred in the course of caring for an

• Page 32, Line 14adult or child, such as over-the-counter medication, bandages,

• Page 32, Line 15or regular hygiene and health products, except when the minor

• Page 32, Line 16expenses are recommended by the adult's or child's treatment

• Page 32, Line 17provider to treat or manage the adult's or child's chronic conditions.

• Page 32, Line 18(III) (A)  The party seeking reimbursement for an uninsured

• Page 32, Line 19extraordinary medical expense must that is not included as an

• Page 32, Line 20adjustment in the monthly child support worksheet calculation

• Page 32, Line 21and monthly child support order shall provide proof of the expense

• Page 32, Line 22to the reimbursing party within a reasonable time after incurring the

• Page 32, Line 23expense. Absent extraordinary circumstances, failure to provide proof of

• Page 32, Line 24the expense to the reimbursing party by July 1 of the year following the

• Page 32, Line 25calendar year in which the expense was incurred results in a waiver of the

• Page 32, Line 26reimbursement.

• Page 33, Line 1(B)  The party seeking reimbursement may file a motion for

• Page 33, Line 2judgment of uninsured extraordinary medical expenses for that

• Page 33, Line 3particular calendar year if the party fails to respond and reimburse the

• Page 33, Line 4expenses or reach a payment arrangement with the requesting party within

• Page 33, Line 5forty-nine days after the date the request was received. The motion must

• Page 33, Line 6specify the amount of the expense incurred, the amount sought from the

• Page 33, Line 7other party pursuant to subsection (10)(h)(I) of this section, and when and

• Page 33, Line 8how the request for reimbursement was made to the other party. Any

• Page 33, Line 9response to the motion must include any objection to the costs requested or proposed payment arrangements.

• Page 33, Line 10(11)  Extraordinary adjustments to the schedule of basic child

• Page 33, Line 11support obligations - periodic disability benefits. (c) (II)  Absent good

• Page 33, Line 12cause shown, the custodial parent party must apply for dependent

• Page 33, Line 13benefits for the child or children within sixty days after the custodial

• Page 33, Line 14parent party receives notification pursuant to subsection (11)(c)(I) of

• Page 33, Line 15this section and shall cooperate with the appropriate federal agency in

• Page 33, Line 16completing any application for benefits. No later than seven days

• Page 33, Line 17after receiving a social security benefit verification letter or

• Page 33, Line 18other correspondence from the federal social security

• Page 33, Line 19administration confirming the amount of the lump sum

• Page 33, Line 20retroactive payment and the dates covered, the custodial party

• Page 33, Line 21shall provide the noncustodial parent and the delegate child

• Page 33, Line 22support enforcement unit, if the unit is a party to the case, with a copy of the letter or correspondence.

• Page 33, Line 23(12)  Dependency exemptions.Unless otherwise agreed upon by

• Page 33, Line 24the parties, the court shall allocate the right to claim dependent children

• Page 33, Line 25for income tax purposes between the parties. These rights shall be

• Page 34, Line 1allocated between the parties in proportion to their contributions to the

• Page 34, Line 2costs of raising the children. A parent shall not be entitled to claim a child

• Page 34, Line 3as a dependent if he or she has not paid all court-ordered child support for

• Page 34, Line 4that tax year or if claiming the child as a dependent would not result in any tax benefit.

• Page 34, Line 5(a)  The court may allocate an income tax dependency

• Page 34, Line 6exemption and the resulting tax benefit for a child and require

• Page 34, Line 7the party who has the child in the party's physical custody for

• Page 34, Line 8more than fifty percent of the calendar year to provide the

• Page 34, Line 9other party a properly executed declaration that releases the

• Page 34, Line 10party's claim to the child as a dependent pursuant to the federal

• Page 34, Line 11"Internal Revenue Code of 1986", 26 U.S.C. sec. 152 (e). If an

• Page 34, Line 12allocation of exemption is contested, the court must make findings supporting the court's decision for the allocation.

• Page 34, Line 13(b)  In determining the allocation pursuant to subsection (12)(a) of this section, the court shall consider the following:

• Page 34, Line 14(I)  The financial resources of each party;

• Page 34, Line 15(II)  Any negative impacts on a party's ability to provide

• Page 34, Line 16for the needs of the child if the party is not awarded the allocation of exemption;

• Page 34, Line 17(III)  If one party or both parties would each receive a tax

• Page 34, Line 18benefit from the right to claim the child for tax purposes

• Page 34, Line 19pursuant to the federal "Internal Revenue Code of 1986", 26

• Page 34, Line 20U.S.C. sec. 152 (e). The filing status as head of household is not impacted by this designation.

• Page 34, Line 21(IV)  The impact of the allocation of exemption on either

• Page 34, Line 22party's ability to claim a premium tax credit or a premium

• Page 35, Line 1subsidy pursuant to the federal "Patient Protection and

• Page 35, Line 2Affordable Care Act", 42 U.S.C. sec. 18001 et seq., as amended by

• Page 35, Line 3the federal "Health Care and Education Reconciliation Act of

• Page 35, Line 42010", 42 U.S.C. sec. 1305 et seq., and any federal guidance or regulations issued pursuant to the federal acts.

• Page 35, Line 5(c) (I)  The court may place reasonable conditions on a

• Page 35, Line 6party's right to claim an allocation of exemption, including a

• Page 35, Line 7requirement that the party remains in compliance with a child

• Page 35, Line 8support obligation. In the event the party is not in compliance

• Page 35, Line 9with a child support obligation or other court order, either party may move to modify the allocation of exemption.

• Page 35, Line 10(II)  As used in this subsection (12)(c), "compliance with a

• Page 35, Line 11child support obligation" means making ordered payments for the applicable tax year.

• Page 35, Line 12(d)  If the court determines that a party has claimed an

• Page 35, Line 13income tax dependency exemption in violation of a court order

• Page 35, Line 14or applicable law, or has failed or refused to provide a properly

• Page 35, Line 15executed written declaration that releases the party's claim to

• Page 35, Line 16a child as a dependent to the other party as required by court

• Page 35, Line 17order, the court may issue an order requiring compensation in

• Page 35, Line 18the amount of the lost tax benefit and reasonable attorney fees

• Page 35, Line 19and costs to the party who was wrongfully deprived of the

• Page 35, Line 20income tax dependency exemption. A motion for relief must be

• Page 35, Line 21brought within three years after the date of filing the income

• Page 35, Line 22tax return in which the exemption was claimed or could have

• Page 35, Line 23been claimed. A party who brings a meritless motion for relief

• Page 35, Line 24may be ordered to pay reasonable attorney fees and costs to the other party.

• Page 36, Line 1(13)  Emancipation. (a)  For child support orders entered on or

• Page 36, Line 2after July 1, 1997, unless a court finds that a child is otherwise

• Page 36, Line 3emancipated, emancipation occurs and child support terminates without

• Page 36, Line 4either party filing a motion when the last or only child attains nineteen years of age unless one or more of the following conditions exist:

• Page 36, Line 5(III)  If the child is still in high school or an equivalent program,

• Page 36, Line 6support continues until the end of the month following graduation. A

• Page 36, Line 7child who ceases to attend high school prior to graduation and later

• Page 36, Line 8reenrolls is entitled to support upon reenrollment and until the end of the

• Page 36, Line 9month following graduation, but not beyond age twenty-one. A

• Page 36, Line 10concurrent enrollment program, as defined in section 22-35-103,

• Page 36, Line 11does not qualify as an equivalent program. A child participating

• Page 36, Line 12in a concurrent enrollment program is emancipated once the

• Page 36, Line 13child completes the local education provider's minimum high school graduation requirements.

• Page 36, Line 15SECTION 3.  In Colorado Revised Statutes, 14-10-122, amend (6)(d) introductory portion and (6)(d)(I) as follows:

• Page 36, Line 1614-10-122.  Modification and termination of provisions for

• Page 36, Line 17maintenance, support, and property disposition - automatic lien -

• Page 36, Line 18definitions. (6) (d)  Notwithstanding the provisions of paragraphs (a) and

• Page 36, Line 19(b) of this subsection (6) subsections (6)(a) and (6)(b) of this section,

• Page 36, Line 20a court order for child support shall must not be modified or terminated pursuant to this subsection (6) if:

• Page 36, Line 21(I)  The child support obligor acknowledged paternity pursuant to

• Page 36, Line 22section 19-4-105 (1)(c) or (1)(e), C.R.S., (2)(a.5) knowing that he was not the father of the child;

• Page 37, Line 2SECTION 4.  In Colorado Revised Statutes, 14-14-111.5, amend (4)(c)(II), (4)(c)(III)(B), (4)(c)(IV)(C), and (16.7) as follows:

• Page 37, Line 314-14-111.5.  Income assignments for child support or

• Page 37, Line 4maintenance. (4)  Notice to withhold income for support. (c)  A notice

• Page 37, Line 5to withhold income for support must be provided on a federal office of

• Page 37, Line 6management and budget-approved income withholding for support form

• Page 37, Line 7and must contain the following information and, except in cases in which

• Page 37, Line 8the obligee is receiving child support enforcement services pursuant to section 26-13-106, must include a certified copy of the support order:

• Page 37, Line 9(II)  A statement that withholding must begin no later than the first

• Page 37, Line 10pay period that begins at least fourteen working calendar days after the date on the notice to withhold income for support;

• Page 37, Line 11(III)  Instructions concerning withholding the deductions, including:

• Page 37, Line 12(B)  A statement that the employer, trustee, or other payor payer

• Page 37, Line 13of funds may deduct a fee once a month to defray the cost of

• Page 37, Line 14withholding and that the employer, trustee, or other payor payer of funds

• Page 37, Line 15shall refer to the laws governing the work state of the employee for the allowable amount of such fee; and

• Page 37, Line 16(IV)  Instructions about disbursing the withheld amounts, including the requirements that each disbursement:

• Page 37, Line 17(C)  Must be identified by the remittance identifier, the name and

• Page 37, Line 18social security number of each obligor, the date the deduction was made,

• Page 37, Line 19the amount of the payment, and the family support registry account

• Page 37, Line 20number for cases ordered to be paid through the family support registry; and

• Page 38, Line 1(16.7)  The employer, trustee, or other payer of funds may extract

• Page 38, Line 2a processing fee of up to five dollars per month. from the remainder of the

• Page 38, Line 3obligor's income after the deduction and withholding The total amount

• Page 38, Line 4withheld, including the processing fee, is subject to the limits described in section 13-54-104 (3).

• Page 38, Line 5SECTION 5.  In Colorado Revised Statutes, 14-14-113, amend (1)(b) as follows:

• Page 38, Line 614-14-113.  Recordation of social security numbers in certain

• Page 38, Line 7family matters. (1) (b)  The judicial department shall maintain records

• Page 38, Line 8of the parties' and children's social security numbers in family matters

• Page 38, Line 9filed under pursuant to articles 10 and 14 of this title title 14, articles

• Page 38, Line 104 and 6 of title 19, C.R.S., and article 13.5 of title 26. C.R.S. Nothing in

• Page 38, Line 11this paragraph (b) shall This subsection (1)(b) does not require that a

• Page 38, Line 12person's social security number to appear on the face of the court order.

• Page 38, Line 13A case information sheet that contains a person's social security number must be filed under seal.

• Page 38, Line 14SECTION 6.  In Colorado Revised Statutes, 19-4-107.3, amend (3) introductory portion and (3)(a) as follows:

• Page 38, Line 1519-4-107.3.  When determination of parentage is final -

• Page 38, Line 16modifications - exceptions. (3)  Notwithstanding the provisions of

• Page 38, Line 17subsection (1) of this section, neither a determination of parentage nor or

• Page 38, Line 18an order respecting child support shall must not be modified or set aside pursuant to this section if:

• Page 38, Line 19(a)  The individual named in the order acknowledged paternity

• Page 38, Line 20pursuant to section 19-4-105 (1)(c) or (1)(e) (2)(a.5) knowing that he was

• Page 38, Line 21not the father of the child;

• Page 39, Line 1SECTION 7.  In Colorado Revised Statutes, 19-4-116, amend (6)

• Page 39, Line 2introductory portion, (6)(g), and (6)(j); repeal (6)(e); and add (6)(l), (6)(m), (6)(n), (6)(o), (6)(p), and (6)(q) as follows:

• Page 39, Line 319-4-116.  Judgment or order - birth-related costs - evidence.

• Page 39, Line 4(6)  The court or delegate child support enforcement unit has

• Page 39, Line 5the discretion to enter an order directing the obligor to pay a

• Page 39, Line 6reasonable amount of retroactive child support for a time

• Page 39, Line 7period that occurred prior to the month the child support

• Page 39, Line 8obligation begins. In determining the amount to be paid by a parent for

• Page 39, Line 9support of the child and the period during which the duty of support is

• Page 39, Line 10owed, a court enforcing the obligation of support of retroactive child support, the court shall consider all relevant facts factors, including:

• Page 39, Line 11(e)  The need and capacity of the child for education, including higher education;

• Page 39, Line 12(g)  The financial resources and the earning ability of the child;

• Page 39, Line 13(j)  The standard of living the child would have enjoyed had the parents been married; and an intact family;

• Page 39, Line 14(l)  The ability of the obligor to pay court-ordered

• Page 39, Line 15current child support in addition to a potential judgment for retroactive child support;

• Page 39, Line 16(m)  Efforts the parents have made to contact each other

• Page 39, Line 17and communicate the needs of the child, including requests for financial support;

• Page 39, Line 18(n)  Any evidence regarding a parent's attempt to avoid service;

• Page 39, Line 19(o)  Support provided by the obligor, including, but not

• Page 39, Line 20limited to, money, supplies, food, clothing, and gifts;

• Page 40, Line 1(p)  Evidence of efforts to restrict access to the child from the other parent; and

• Page 40, Line 2(q)  Evidence that the parents had a financial agreement during the retroactive time period.

• Page 40, Line 3SECTION 8.  In Colorado Revised Statutes, 26-13-122.7, amend (1)(c)(I)(D) as follows:

• Page 40, Line 426-13-122.7.  Administrative lien and attachment of insurance

• Page 40, Line 5claim payments, awards, and settlements - reporting - rules - fund.

• Page 40, Line 6(1) (c) (I)  For the purposes of this section, an insurance claim payment,

• Page 40, Line 7award, or settlement is limited to an individual who receives money in

• Page 40, Line 8excess of one thousand dollars after making a claim for payment under an insurance policy for:

• Page 40, Line 9(D)  A Life insurance policy or annuity contract payable to a beneficiary.

• Page 40, Line 10SECTION 9.  In Colorado Revised Statutes, 26-13-125, amend (1)(a) and (3); and add (1)(e), (1)(f), and (9) as follows:

• Page 40, Line 1126-13-125.  State directory of new hires - definitions. (1)  As used in this section, unless the context otherwise requires:

• Page 40, Line 12(a)  "Employee" means a natural person who is employed by an

• Page 40, Line 13employer in this state for compensation, which employer is required to

• Page 40, Line 14report the compensation to the federal internal revenue service.

• Page 40, Line 15"Employee" includes a self-employed or contracted employee for whom

• Page 40, Line 16the employer is required to report compensation to the federal internal revenue service. "Employee" does not include:

• Page 40, Line 17(I)  An employee hired to perform intelligence or

• Page 40, Line 18counterintelligence functions for an agency of the United States

• Page 40, Line 19government, as those terms are defined in the federal "Intelligence

• Page 41, Line 1Organization Act of 1992", 50 U.S.C. sec. 401a, when the head of the

• Page 41, Line 2agency has determined that reporting the employee could endanger the

• Page 41, Line 3safety of the employee or compromise an ongoing investigation or intelligence mission; or

• Page 41, Line 4(II)  An independent contractor.

• (e)  "Service provider" means:

• Page 41, Line 5(I)  An individual, sole shareholder of a corporation, sole member of a limited liability company, or sole proprietor;

• Page 41, Line 6(II)  An individual who is not an employee of a service recipient; or

• Page 41, Line 7(III)  An independent contractor who:

• Page 41, Line 8(A)  Contracts or provides services for compensation to a

• Page 41, Line 9service recipient doing business in Colorado in an amount equal

• Page 41, Line 10to or greater than the amount set forth in 26 U.S.C. sec. 6041 in the calendar year; or

• Page 41, Line 11(B)  Is a transportation network company driver who uses

• Page 41, Line 12a personal vehicle to deliver food, goods, or other services to

• Page 41, Line 13a person in Colorado through the transportation network company's digital network.

• Page 41, Line 14(f)  "Service recipient" means:

• Page 41, Line 15(I)  A person doing business in Colorado who enters into a

• Page 41, Line 16contract for services with a service provider or receives services from a service provider; or

• Page 41, Line 17(II)  A person doing business in Colorado as a company that

• Page 41, Line 18maintains a digital network to facilitate service transportation

• Page 41, Line 19network company drivers, including, but not limited to, drivers

• Page 41, Line 20delivering food, goods, or services to a person seeking such services.

• Page 42, Line 1(3)  Effective October 1, 1997, Each employer shall submit to the

• Page 42, Line 2state directory of new hires a copy of the W-4 form, the W-9 form, or, at

• Page 42, Line 3the option of the employer, an equivalent form for each newly hired

• Page 42, Line 4employee in Colorado. The report may be transmitted to the state

• Page 42, Line 5department by first-class mail, magnetically, or electronically. The report

• Page 42, Line 6must contain the newly hired employee's name, date of birth, address,

• Page 42, Line 7social security number, whether the new hire is an employee or

• Page 42, Line 8service provider, and the date services for remuneration were first

• Page 42, Line 9performed by the newly hired employee. The report must contain the

• Page 42, Line 10name and address of the employer and the identifying number assigned

• Page 42, Line 11to the employer under section 6109 of pursuant to the federal "Internal

• Page 42, Line 12Revenue Code of 1986", as amended, 26 U.S.C. sec. 6109. An employer

• Page 42, Line 13is not liable for furnishing information pursuant to this section. An

• Page 42, Line 14employer is not required to submit to the state directory of new hires a report concerning any employee hired for less than thirty days.

• Page 42, Line 15(9) (a)  No later than twenty days after a service recipient

• Page 42, Line 16pays remuneration to or contracts for services with a service

• Page 42, Line 17provider in an amount set forth in 26 U.S.C sec. 6041, whichever

• Page 42, Line 18is earlier, the service recipient shall report to the state directory of new hires the following information:

• Page 42, Line 19(I)  For each service provider who is newly paid or

• Page 42, Line 20contracted for services provided in this state, the service

• Page 42, Line 21provider's name, date of birth, address, social security number,

• Page 42, Line 22and whether the service provider is being reported as a service provider and not as an employee; and

• Page 42, Line 23(II)  The service recipient's name, address, and social security number.

• Page 43, Line 1(b)  A service recipient may report remuneration or

• Page 43, Line 2contracts for services pursuant to this subsection (9) if the

• Page 43, Line 3value of the services is less than the amount set forth in 26 U.S.C. sec. 6041 or unknown.

• Page 43, Line 4(c)  Information that is reported by a service recipient

• Page 43, Line 5pursuant to this subsection (9) is confidential but must be made

• Page 43, Line 6available for use by state agencies that administer state plans

• Page 43, Line 7pursuant to Title IV-D of the federal "Social Security Act", including state agencies in other states.

• Page 43, Line 8(d)  A service recipient who fails to provide a report

• Page 43, Line 9pursuant to this subsection (9) is subject to the same

• Page 43, Line 10enforcement action available for failure of an employer to report a newly hired employee.

• Page 43, Line 11(e)  A service recipient who reports information to the

• Page 43, Line 12state directory of new hires pursuant to this section is immune from civil liability.

• Page 43, Line 13SECTION 10.  In Colorado Revised Statutes, 26-13.5-103, amend (1)(h) and (1)(i.5) as follows:

• Page 43, Line 1426-13.5-103.  Notice of financial responsibility issued -

• Page 43, Line 15contents. (1)  The delegate child support enforcement unit shall issue a

• Page 43, Line 16notice of financial responsibility to the APA-respondent who is the

• Page 43, Line 17obligee or an obligor who owes a child support debt or who is responsible

• Page 43, Line 18for the support of a child or to the custodian of a child who is receiving

• Page 43, Line 19support enforcement services from the delegate child support enforcement

• Page 43, Line 20unit pursuant to article 13 of this title 26. If the obligor has applied for

• Page 43, Line 21child support services, the notice must be served on the obligee. The notice must advise the APA-respondent:

• Page 44, Line 1(h)  That, in calculating the amount of monthly support obligation

• Page 44, Line 2pursuant to the child support guidelines as set forth in section 14-10-115,

• Page 44, Line 3C.R.S., the delegate child support enforcement unit shall set the monthly

• Page 44, Line 4support obligation based upon reliable information concerning the

• Page 44, Line 5parents' income, which may include wage statements or other wage

• Page 44, Line 6information obtained from the department of labor and employment, tax

• Page 44, Line 7records, and verified statements and other information provided by the

• Page 44, Line 8parents and that, in the absence of any such information, the delegate

• Page 44, Line 9child support enforcement unit may shall set the monthly support

• Page 44, Line 10obligation based on the current minimum wage for a forty-hour workweek pursuant to section 14-10-115 (5)(b.5);

• Page 44, Line 11(i.5)  That the court or delegate child support enforcement unit

• Page 44, Line 12may enter an order directing the obligor to pay for support of the child in

• Page 44, Line 13an amount as may be determined by the court or delegate child support

• Page 44, Line 14enforcement unit to be reasonable under the circumstances, for a time

• Page 44, Line 15period prior to the entry of an order establishing paternity or for a time

• Page 44, Line 16period prior to the entry of the month the child support obligation

• Page 44, Line 17begins in a support order established pursuant to section 19-6-104; C.R.S.;

• Page 44, Line 18SECTION 11.  In Colorado Revised Statutes, 26-13.5-105, amend (5) as follows:

• Page 44, Line 1926-13.5-105.  Negotiation conference - issuance of order of

• Page 44, Line 20financial responsibility - filing of order with district court. (5)  If the

• Page 44, Line 21court or delegate child support enforcement unit finds that the obligor has

• Page 44, Line 22an obligation to support the child or children mentioned in the petition or

• Page 44, Line 23notice, the court or delegate child support enforcement unit may enter an

• Page 45, Line 1order directing the obligor to pay such sums for support as may be

• Page 45, Line 2reasonable under the circumstances, taking into consideration the factors

• Page 45, Line 3found described in section 19-4-116 (6) The court or delegate child

• Page 45, Line 4support enforcement unit may also enter an order directing the

• Page 45, Line 5appropriate party to pay for support of the child, in an amount as may be

• Page 45, Line 6determined by the court or delegate child support enforcement unit to be

• Page 45, Line 7reasonable under the circumstances, for a time period which that

• Page 45, Line 8occurred prior to the month the child support obligation begins pursuant to section 19-6-104.

• Page 45, Line 9SECTION 12.  Appropriation. (1)  For the 2025-26 state fiscal

• Page 45, Line 10year, $46,665 is appropriated to the department of human services. This

• Page 45, Line 11appropriation is from the general fund. To implement this act, the

• Page 45, Line 12department may use this appropriation for the purchase of information technology services.

• Page 45, Line 13(2)  For the 2025-26 state fiscal year, the general assembly

• Page 45, Line 14anticipates that the department of human services will receive $90,585 in

• Page 45, Line 15federal funds for the purchase of information technology services to

• Page 45, Line 16implement this act. The appropriation in subsection (1) of this section is

• Page 45, Line 17based on the assumption that the department will receive this amount of

• Page 45, Line 18federal funds, which is subject to the "(I)" notation as defined in the annual general appropriation act for the same fiscal year.

• Page 45, Line 19(3)  For the 2025-26 state fiscal year, $137,250 is appropriated to

• Page 45, Line 20the office of the governor for use by the office of information technology.

• Page 45, Line 21This appropriation is from reappropriated funds received from the

• Page 45, Line 22department of human services under subsections (1) and (2) of this

• Page 45, Line 23section. To implement this act, the office may use this appropriation to

• Page 45, Line 24provide information technology services for the department of human services.

• Page 46, Line 1SECTION 13.  Effective date. This act takes effect upon passage;

• Page 46, Line 2except that section 7 and section 12 of this act take effect on February 1,

• Page 46, Line 32026; and section 14-10-115 (3), (7), and (8), as amended in section 2 of this act, takes effect on March 1, 2026.

• Page 46, Line 4SECTION 14.  Safety clause. The general assembly finds,

• Page 46, Line 5determines, and declares that this act is necessary for the immediate

• Page 46, Line 6preservation of the public peace, health, or safety or for appropriations for

• Page 46, Line 7the support and maintenance of the departments of the state and state institutions.