A Bill for an Act
Page 1, Line 101Concerning the child support commission's legislative
Page 1, Line 102recommendations.
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 ofPage 2, Line 7potential income; except that a determination of potential income
shallPage 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 forPage 2, Line 10whom the parties owe a joint legal responsibility or for an incarcerated parent sentenced to one year 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 extentPage 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 onePage 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 samePage 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 thePage 4, Line 18schedule of basic child support obligations contained in
paragraph (b) ofPage 4, Line 19
this subsection (7) subsection (7)(b) of this section. The basic childPage 4, Line 20support obligation
shall must be divided between the parents in proportion totheir each parent's adjusted grossincomes income.Page 4, Line 21(II)
(A) For a combined gross income that falls between amountsPage 4, Line 22shown in the schedule of basic child support obligations, basic child
Page 4, Line 23support amounts
shall must be interpolated.The category entitledPage 5, Line 1
"number of children due support" in the schedule of basic child supportPage 5, Line 2
obligations 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 toPage 5, Line 15the self-support reserve but more than six hundred fifty dollars, the
Page 5, Line 16
obligor is required to pay a child support payment of obligor's basicPage 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 minimumPage 5, Line 22
order amount shall not apply when each parent keeps the children morePage 5, Line 23
than ninety-two overnights each year as defined in subsection (3)(h) ofPage 5, Line 24
this section. In no case, however, shall the amount of child supportPage 5, Line 25
ordered to be paid exceed the amount of child support that wouldPage 6, Line 1
otherwise be ordered to be paid if the parents did not share physicalPage 6, Line 2
custody. The reduced low-income adjustment does not apply if, asPage 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 reservePage 6, Line 10but more than six hundred fifty dollars, the obligor's
child supportPage 6, Line 11
amount, as determined basic child support obligation as reduced byPage 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 ofPage 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.ThePage 6, Line 24
low-income adjustment does not apply when each parent keeps thePage 6, Line 25
children more than ninety-two overnights each year as defined inPage 6, Line 26
subsection (8) of this section. In no case, however, shall the amount ofPage 7, Line 1
child support ordered to be paid exceed the amount of child support thatPage 7, Line 2
would otherwise be ordered to be paid if the parents did not sharePage 7, Line 3
physical custody. The amount of child support owed by a parentPage 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 adjustedPage 7, Line 6
gross income is less than or equal to six hundred fifty dollars, regardlessPage 7, Line 7
of the monthly adjusted gross income of the obligee, the obligor must bePage 7, Line 8
ordered to pay the minimum monthly order amount in child support. ThePage 7, Line 9
minimum order amount is ten dollars per month, regardless of the numberPage 7, Line 10
of children between these parties. The ten-dollar minimum monthly orderPage 7, Line 11
amount 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 inPage 7, Line 13
circumstances where combined adjusted gross income exceeds thePage 7, Line 14
uppermost levels of the schedule of basic child support obligations;Page 7, Line 15
except that the presumptive basic child support obligation shall not bePage 7, Line 16
less 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 equal to the state minimum wage
Page 7, Line 23multiplied by forty hours, multiplied by fifty-two weeks a year,
Page 7, Line 24divided by twelve months. The amount of child support owed by
Page 8, Line 1a parent with shared physical care must not exceed the amount owed by that same parent if the parent had no overnights.
Page 8, Line 2(V) (A) For an obligor with an adjusted gross income that
Page 8, Line 3is above the self-support reserve, the obligor's basic child
Page 8, Line 4support obligation must be adjusted by deducting the
Page 8, Line 5self-support reserve amount from the obligor's adjusted gross
Page 8, Line 6income. The difference calculated must be equal to eighty
Page 8, Line 7percent of the difference for one child, eighty-five percent of
Page 8, Line 8the difference for two children, eight-nine percent of the
Page 8, Line 9difference for three children, ninety-two percent of the
Page 8, Line 10difference for four children, ninety-four percent of the
Page 8, Line 11difference for five children, and ninety-five percent of the difference for six or more children.
Page 8, Line 12(B) If the resulting difference calculated pursuant to
Page 8, Line 13subsection (7)(a)(V)(A) of this section is less than the reduced
Page 8, Line 14low-income adjustment calculated pursuant to subsection
Page 8, Line 15(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 16(C) If the resulting difference calculated pursuant to
Page 8, Line 17subsection (7)(a)(V)(A) of this section is more than the reduced
Page 8, Line 18low-income adjustment calculated pursuant to subsection
Page 8, Line 19(7)(a)(III)(A) of this section but less than the schedule of basic
Page 8, Line 20child support obligation, the obligor's basic child support
Page 8, Line 21obligation is equal to the amount calculated pursuant to subsection (7)(a)(V)(A) of this section.
Page 8, Line 22(D) If the resulting difference calculated pursuant to
Page 8, Line 23subsection (7)(a)(V)(A) of this section is equal to or more than
Page 9, Line 1the schedule of basic child support obligation, the amount listed in the schedule of basic child support obligation applies.
Page 9, Line 2(VI) In addition to the adjustments described in this
Page 9, Line 3subsection (7)(a), the obligor's child support amount must be
Page 9, Line 4further adjusted for work-related and education-related child
Page 9, Line 5care costs, health insurance, extraordinary medical expenses,
Page 9, Line 6and other extraordinary adjustments as described in subsections (9), (10), (11)(a), (11)(b), and (11)(c)(II) of this section.
Page 9, Line 7(VII) The judge may use discretion to determine child
Page 9, Line 8support in circumstances when the combined adjusted gross
Page 9, Line 9income exceeds the uppermost levels of the schedule of basic
Page 9, Line 10child support obligations; except that the presumptive basic
Page 9, Line 11child support obligation must not be less than it would be based
Page 9, Line 12on the highest level of adjusted gross income set forth in the schedule of basic child support obligations.
Page 9, Line 13(b) Schedule of basic child support obligations:
Page 26, Line 16(8) Computation of basic child support - shared overnight
Page 26, Line 17parenting time - split physical care - stipulations - deviations - basis
Page 26, Line 18for periodic updates. (a)
Except in cases of shared physical care or splitPage 26, Line 19
physical care as defined in paragraphs (h) and (i) of subsection (3) of thisPage 26, Line 20
section, A total child support obligation is determined by adding eachPage 26, Line 21parent's respective basic child support obligation, as determined through
Page 26, Line 22the child support guidelines and schedule of basic child support
Page 26, Line 23obligations specified in subsection (7) of this section, education and
Page 26, Line 24work-related net child care costs, extraordinary medical expenses, and
Page 26, Line 25extraordinary adjustments to the schedule of basic child support
Page 26, Line 26obligations, as described in subsections (9), (10), (11)(a), (11)(b), and
Page 26, Line 27(11)(c)(II) of this section. The parent receiving a child support payment
Page 26, Line 28
shall be is presumed to spendhis or her the total child support obligationPage 26, Line 29directly on the children. The parent paying child support to the other
Page 26, Line 30parent
shall owe his or her owes the total child support obligation asPage 26, Line 31child support to the other parent minus any ordered payments included in
Page 26, Line 32the calculations made directly on behalf of the children for education
Page 27, Line 1and work-related net child care costs, extraordinary medical expenses, or
Page 27, Line 2extraordinary adjustments to the schedule of basic child support
Page 27, Line 3obligations, as described in subsections (9), (10), (11)(a), (11)(b), and (11)(c)(II) of this section.
Page 27, Line 4(b)
Because shared physical care Shared overnight parentingPage 27, Line 5time presumes that certain basic expenses for the children will be paid
Page 27, Line 6directly by the overnight parent; therefore, expenses may be
Page 27, Line 7duplicated and an adjustment for shared
physical care is made byPage 27, Line 8
multiplying the basic child support obligation by one and fifty hundredthsPage 27, Line 9
(1.50). In cases of shared physical care, each parent's adjusted basic childPage 27, Line 10
support obligation obtained by application of paragraph (b) of subsectionPage 27, Line 11
(7) of this section shall first be divided between the parents in proportionPage 27, Line 12
to their respective adjusted gross incomes. Each parent's share of thePage 27, Line 13
adjusted basic child support obligation shall then be multiplied by thePage 27, Line 14
percentage of time the children spend with the other parent to determinePage 27, Line 15
the theoretical basic child support obligation owed to the other parentPage 27, Line 16parenting timeis necessary. The shared parenting time
Page 27, Line 17adjustment is calculated by identifying the parenting time
Page 27, Line 18credit percentage listed in the parenting time table in
Page 27, Line 19subsection (8)(h) of this section based upon the number of
Page 27, Line 20overnights for each parent. The parenting time credit is the
Page 27, Line 21total basic child support obligation multiplied by that parent's
Page 27, Line 22parenting time credit percentage. The shared parenting
Page 27, Line 23adjustment is deducted from each parent's share of the basic
Page 27, Line 24child support obligation, which is in addition to
these amounts shallPage 27, Line 25
be added each parent's proportionate share of education andPage 27, Line 26work-related net child care costs, extraordinary medical expenses, and
Page 28, Line 1extraordinary adjustments to the schedule of basic child support
Page 28, Line 2obligations, as described in subsections (9), (10), (11)(a), (11)(b), and
Page 28, Line 3(11)(c)(II) of this section. The parent owing the greater amount of child
Page 28, Line 4support
shall owe owes the difference between the two amounts as aPage 28, Line 5child support order minus any ordered direct payments made on behalf of
Page 28, Line 6the children for education and work-related net child care costs,
Page 28, Line 7extraordinary medical expenses, or extraordinary adjustments to the
Page 28, Line 8schedule of basic child support
obligations. In no case, however, shallPage 28, Line 9obligations, as described in subsections (9), (10), (11)(a), (11)(b),
Page 28, Line 10and (11)(c)(II) of this section. The amount of child support ordered to
Page 28, Line 11be paid must not exceed the amount
of child support that wouldPage 28, Line 12
otherwise be ordered to be paid if the parents did not share physicalPage 28, Line 13
custody owed by that same parent if the parent had noPage 28, Line 14overnights. For purposes of calculating overnights when two or
Page 28, Line 15more children are included in the child support worksheet
Page 28, Line 16calculation and the parties have a different number of
Page 28, Line 17overnights with each of the two or more children, the number of
Page 28, Line 18overnights is determined by adding the number of overnights for
Page 28, Line 19each child and dividing the resulting number by the number of children included in the child support worksheet calculation.
Page 28, Line 20(c)
(I) In cases of split physical care, the number of overnightsPage 28, Line 21used to calculate a child support obligation
shall must be computedPage 28, Line 22
separately for each parent based upon the number of children living withPage 28, Line 23
the other parent in accordance with subsections (7), (9), (10), and (11) ofPage 28, Line 24
this section. The amount so determined shall be a theoretical supportPage 28, Line 25
obligation due each parent for support of the child or children for whomPage 28, Line 26
he or she has primary physical custody. The obligations so determinedPage 29, Line 1
shall then be offset, with the parent owing the larger amount owing thePage 29, Line 2
difference between the two amounts as a child support order in the samePage 29, Line 3manner as shared overnight parenting time: By adding the
Page 29, Line 4number of overnights for each child and dividing the resulting
Page 29, Line 5number by the number of children included in the child support worksheet calculation.
Page 29, Line 6
(II) If the parents also share physical care as outlined in paragraphPage 29, Line 7
(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 8(g)
For purposes of calculating child support, when two or morePage 29, Line 9
children are included in the child support worksheet calculation and thePage 29, Line 10
parties have a different number of overnights with two or more of thePage 29, Line 11
children, the number of overnights used to determine child support isPage 29, Line 12
determined by adding together the number of overnights for each childPage 29, Line 13
and then dividing that number by the number of children included in the child support worksheet calculation.Page 29, Line 14(h) Parenting time table:
Page 31, Line 5(10) Adjustments for health-care expenditures for children.
Page 31, Line 6(h) (I) Any extraordinary medical expenses incurred on behalf of the
Page 31, Line 7children
shall must be added to the basic child support obligation andPage 31, Line 8
shall be divided between the parents in proportion totheir each parent'sPage 31, Line 9adjusted gross
incomes income. Ongoing extraordinary medicalPage 31, Line 10expenses may be added as an adjustment on the child support
Page 31, Line 11worksheet calculation only if the expenses are consistent and
Page 31, Line 12expected to continue. Extraordinary medical expenses that are
Page 31, Line 13not ongoing and consistent or that are otherwise not added to
Page 31, Line 14the child support worksheet calculation are subject to reimbursement among the parties.
Page 31, Line 15(II) Extraordinary medical expenses
are uninsured expenses,Page 31, Line 16
including copayments and deductible amounts, in excess of two hundredPage 31, Line 17
fifty dollars per child per calendar year. Extraordinary medical expensesPage 31, Line 18include, but
need not be are not limited to,such, copayments,Page 31, Line 19deductibles, and uninsured out-of-pocket expenses for reasonable
Page 31, Line 20costs
as that are reasonably necessary for professional medical care,Page 31, Line 21prescription medication, medical equipment, orthodontia, dental
Page 31, Line 22treatment, asthma treatments, physical therapy, vision care, professional
Page 31, Line 23counseling or psychiatric therapy for behavioral or mental health
Page 31, Line 24disorders, and any uninsured
chronic health problem. For adults andPage 31, Line 25children with disabilities or with a disabling condition who are
Page 31, Line 26eligible for long-term services and supports pursuant to article
Page 31, Line 276 of title 25.5 and who are not emancipated pursuant to
Page 32, Line 1subsection (13)(a)(II) of this section, extraordinary medical
Page 32, Line 2expenses may include any expense resulting from the adult's or
Page 32, Line 3child's disability or disabling conditions, including expenses
Page 32, Line 4that are reasonably necessary to support the adult's or child's
Page 32, Line 5health, protection, and quality of life. Extraordinary medical
Page 32, Line 6expenses may include, but are not limited to, medically
Page 32, Line 7necessary equipment, home and vehicle modification,
Page 32, Line 8recommended therapeutic activities, and reasonable respite
Page 32, Line 9care. Ordinary medical expenses included in the schedule of
Page 32, Line 10basic child support obligations that are not subject to
Page 32, Line 11allocation pursuant to subsection (10)(h)(I) of this section
Page 32, Line 12include minor expenses incurred in the course of caring for an
Page 32, Line 13adult or child, such as over-the-counter medication, bandages,
Page 32, Line 14or regular hygiene and health products, except when the minor
Page 32, Line 15expenses are recommended by the adult's or child's treatment
Page 32, Line 16provider to treat or manage the adult's or child's chronic conditions.
Page 32, Line 17(III) (A) The party seeking reimbursement for an
uninsuredPage 32, Line 18extraordinary medical expense
must that is not included as anPage 32, Line 19adjustment in the monthly child support worksheet calculation
Page 32, Line 20and monthly child support order shall provide proof of the expense
Page 32, Line 21to the reimbursing party within a reasonable time after incurring the
Page 32, Line 22expense. Absent extraordinary circumstances, failure to provide proof of
Page 32, Line 23the expense to the reimbursing party by July 1 of the year following the
Page 32, Line 24calendar year in which the expense was incurred results in a waiver of the reimbursement.
Page 32, Line 25(B) The party seeking reimbursement may file a motion for
Page 33, Line 1judgment of
uninsured extraordinary medical expenses for thatPage 33, Line 2particular calendar year if the party fails to respond and reimburse the
Page 33, Line 3expenses or reach a payment arrangement with the requesting party within
Page 33, Line 4forty-nine days after the date the request was received. The motion must
Page 33, Line 5specify the amount of the expense incurred, the amount sought from the
Page 33, Line 6other party pursuant to subsection (10)(h)(I) of this section, and when and
Page 33, Line 7how the request for reimbursement was made to the other party. Any
Page 33, Line 8response to the motion must include any objection to the costs requested or proposed payment arrangements.
Page 33, Line 9(11) Extraordinary adjustments to the schedule of basic child
Page 33, Line 10support obligations - periodic disability benefits. (c) (II) Absent good
Page 33, Line 11cause shown, the custodial
parent party must apply for dependentPage 33, Line 12benefits for the child or children within sixty days after the custodial
Page 33, Line 13
parent party receives notification pursuant to subsection (11)(c)(I) ofPage 33, Line 14this section and shall cooperate with the appropriate federal agency in
Page 33, Line 15completing any application for benefits. No later than seven days
Page 33, Line 16after receiving a social security benefit verification letter or
Page 33, Line 17other correspondence from the federal social security
Page 33, Line 18administration confirming the amount of the lump sum
Page 33, Line 19retroactive payment and the dates covered, the custodial party
Page 33, Line 20shall provide the noncustodial parent and the delegate child
Page 33, Line 21support enforcement unit, if the unit is a party to the case, with a copy of the letter or correspondence.
Page 33, Line 22(12) Dependency exemptions.
Unless otherwise agreed upon byPage 33, Line 23
the parties, the court shall allocate the right to claim dependent childrenPage 33, Line 24
for income tax purposes between the parties. These rights shall bePage 33, Line 25
allocated between the parties in proportion to their contributions to thePage 34, Line 1
costs of raising the children. A parent shall not be entitled to claim a childPage 34, Line 2
as a dependent if he or she has not paid all court-ordered child support forPage 34, Line 3
that tax year or if claiming the child as a dependent would not result in any tax benefit.Page 34, Line 4(a) The court may allocate an income tax dependency
Page 34, Line 5exemption and the resulting tax benefit for a child and require
Page 34, Line 6the party who has the child in the party's physical custody for
Page 34, Line 7more than fifty percent of the calendar year to provide the
Page 34, Line 8other party a properly executed declaration that releases the
Page 34, Line 9party's claim to the child as a dependent pursuant to the federal
Page 34, Line 10"Internal Revenue Code of 1986", 26 U.S.C. sec. 152 (e). If an
Page 34, Line 11allocation of exemption is contested, the court must make findings supporting the court's decision for the allocation.
Page 34, Line 12(b) In determining the allocation pursuant to subsection (12)(a) of this section, the court shall consider the following:
Page 34, Line 13(I) The financial resources of each party;
Page 34, Line 14(II) Any negative impacts on a party's ability to provide
Page 34, Line 15for the needs of the child if the party is not awarded the allocation of exemption;
Page 34, Line 16(III) If one party or both parties would each receive a tax
Page 34, Line 17benefit from the right to claim the child for tax purposes
Page 34, Line 18pursuant to the federal "Internal Revenue Code of 1986", 26
Page 34, Line 19U.S.C. sec. 152 (e). The filing status as head of household is not impacted by this designation.
Page 34, Line 20(IV) The impact of the allocation of exemption on either
Page 34, Line 21party's ability to claim a premium tax credit or a premium
Page 34, Line 22subsidy pursuant to the federal "Patient Protection and
Page 35, Line 1Affordable Care Act", 42 U.S.C. sec. 18001 et seq., as amended by
Page 35, Line 2the federal "Health Care and Education Reconciliation Act of
Page 35, Line 32010", 42 U.S.C. sec. 1305 et seq., and any federal guidance or regulations issued pursuant to the federal acts.
Page 35, Line 4(c) (I) The court may place reasonable conditions on a
Page 35, Line 5party's right to claim an allocation of exemption, including a
Page 35, Line 6requirement that the party remains in compliance with a child
Page 35, Line 7support obligation. In the event the party is not in compliance
Page 35, Line 8with a child support obligation or other court order, either party may move to modify the allocation of exemption.
Page 35, Line 9(II) As used in this subsection (12)(c), "compliance with a
Page 35, Line 10child support obligation" means making ordered payments for the applicable tax year.
Page 35, Line 11(d) If the court determines that a party has claimed an
Page 35, Line 12income tax dependency exemption in violation of a court order
Page 35, Line 13or applicable law, or has failed or refused to provide a properly
Page 35, Line 14executed written declaration that releases the party's claim to
Page 35, Line 15a child as a dependent to the other party as required by court
Page 35, Line 16order, the court may issue an order requiring compensation in
Page 35, Line 17the amount of the lost tax benefit and reasonable attorney fees
Page 35, Line 18and costs to the party who was wrongfully deprived of the
Page 35, Line 19income tax dependency exemption. A motion for relief must be
Page 35, Line 20brought within three years after the date of filing the income
Page 35, Line 21tax return in which the exemption was claimed or could have
Page 35, Line 22been claimed. A party who brings a meritless motion for relief
Page 35, Line 23may be ordered to pay reasonable attorney fees and costs to
Page 35, Line 24the 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 14SECTION 3. In Colorado Revised Statutes, 14-10-116, amend (1) as follows:
Page 36, Line 1514-10-116. Appointment in domestic relations and juvenile
Page 36, Line 16cases - representation of the best interests of the child - legal
Page 36, Line 17representative of the child - disclosure - short title. (1) The court may,
Page 36, Line 18upon the motion of either party or upon its own motion, appoint an
Page 36, Line 19attorney, in good standing and licensed to practice law in the state of
Page 36, Line 20Colorado, to serve as the legal representative of the child, representing the
Page 36, Line 21best interests of the child in any domestic relations or juvenile
Page 36, Line 22proceeding that involves allocation of parental responsibilities.
In noPage 36, Line 23
instance may The same person shall not serve as both the child's legalPage 36, Line 24representative pursuant to this section and as the child and family
Page 37, Line 1investigator for the court pursuant to section 14-10-116.5. Within seven
Page 37, Line 2days after the appointment, the appointed person shall comply with the disclosure provisions
of described in subsection (2.5) of this section.Page 37, Line 3SECTION 4. In Colorado Revised Statutes, 14-10-116.5, amend (1) as follows:
Page 37, Line 414-10-116.5. Appointment in domestic relations and juvenile
Page 37, Line 5cases - child and family investigator - disclosure - background check
Page 37, Line 6- definition. (1) The court may, upon the motion of either party or upon
Page 37, Line 7its own motion, appoint a neutral third person to serve the court as a child
Page 37, Line 8and family investigator pursuant to subsection (2) of this section in a
Page 37, Line 9domestic relations or juvenile proceeding that involves allocation of
Page 37, Line 10parental responsibilities. The court shall set forth the specific duties of the
Page 37, Line 11child and family investigator in a written order of appointment. The same
Page 37, Line 12person
may shall not serve as both the legal representative of the childPage 37, Line 13pursuant to section 14-10-116 and as the child and family investigator for
Page 37, Line 14the court pursuant to this section. Within seven days after the
Page 37, Line 15appointment, the appointed person shall comply with the disclosure provisions
of described in subsection (2.5) of this section.Page 37, Line 16SECTION 5. In Colorado Revised Statutes, 14-10-122, amend (6)(d) introductory portion and (6)(d)(I) as follows:
Page 37, Line 1714-10-122. Modification and termination of provisions for
Page 37, Line 18maintenance, support, and property disposition - automatic lien -
Page 37, Line 19definitions. (6) (d) Notwithstanding
the provisions of paragraphs (a) andPage 37, Line 20
(b) of this subsection (6) subsections (6)(a) and (6)(b) of this section,Page 37, Line 21a court order for child support
shall must not be modified or terminated pursuant to this subsection (6) if:Page 37, Line 22(I) The child support obligor acknowledged paternity pursuant to
Page 38, Line 1section 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 38, Line 2SECTION 6. In Colorado Revised Statutes, 14-10-127, amend (1)(a)(I)(A) as follows:
Page 38, Line 314-10-127. Evaluation and reports - training and
Page 38, Line 4qualifications of evaluators - disclosure - definitions. (1) (a) (I) (A) In
Page 38, Line 5all proceedings concerning the allocation of parental responsibilities with
Page 38, Line 6respect to a child, including juvenile proceedings, the court may,
Page 38, Line 7upon motion of either party or upon its own motion, order any evaluator
Page 38, Line 8to perform an evaluation and file a written report concerning the disputed
Page 38, Line 9issues relating to the allocation of parental responsibilities for the child,
Page 38, Line 10unless the motion by either party is made for the purpose of delaying the
Page 38, Line 11proceedings. The purpose of the evaluation and report is to assist in
Page 38, Line 12determining the best interests of the child, with the child's safety always
Page 38, Line 13paramount. The evaluation and subsequent report must focus on the best
Page 38, Line 14interests of the child and the factors set forth in sections 14-10-124 and
Page 38, Line 1514-10-129 in any post-decree or relocation case. In addition, the evaluator
Page 38, Line 16shall assess a party's parenting attributes as those attributes relate to the
Page 38, Line 17best interests of the child and consider any psychological needs of the
Page 38, Line 18child when making recommendations concerning decision-making and
Page 38, Line 19parenting time for the written report. In the written report, the evaluator
Page 38, Line 20shall provide to the court, for the court to consider, options that serve the best interests of the child.
Page 38, Line 21SECTION 7. 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 38, Line 2214-14-111.5. Income assignments for child support or
Page 38, Line 23maintenance. (4) Notice to withhold income for support. (c) A notice
Page 39, Line 1to withhold income for support must be provided on a federal office of
Page 39, Line 2management and budget-approved income withholding for support form
Page 39, Line 3and must contain the following information and, except in cases in which
Page 39, Line 4the obligee is receiving child support enforcement services pursuant to section 26-13-106, must include a certified copy of the support order:
Page 39, Line 5(II) A statement that withholding must begin no later than the first
Page 39, Line 6pay period that begins at least fourteen
working calendar days after the date on the notice to withhold income for support;Page 39, Line 7(III) Instructions concerning withholding the deductions, including:
Page 39, Line 8(B) A statement that the employer, trustee, or other
payor payerPage 39, Line 9of funds may deduct a fee once a month to defray the cost of
Page 39, Line 10withholding and that the employer, trustee, or other
payor payer of fundsPage 39, Line 11shall refer to the laws governing the work state of the employee for the allowable amount of such fee; and
Page 39, Line 12(IV) Instructions about disbursing the withheld amounts, including the requirements that each disbursement:
Page 39, Line 13(C) Must be identified by the remittance identifier, the name
andPage 39, Line 14
social security number of each obligor, the date the deduction was made,Page 39, Line 15the amount of the payment, and the family support registry account
Page 39, Line 16number for cases ordered to be paid through the family support registry; and
Page 39, Line 17(16.7) The employer, trustee, or other payer of funds may extract
Page 39, Line 18a processing fee of up to five dollars per month.
from the remainder of thePage 39, Line 19
obligor's income after the deduction and withholding The total amountPage 39, Line 20withheld, including the processing fee, is subject to the limits
Page 39, Line 21described in section 13-54-104 (3).
Page 40, Line 1SECTION 8. In Colorado Revised Statutes, 14-14-113, amend (1)(b) as follows:
Page 40, Line 214-14-113. Recordation of social security numbers in certain
Page 40, Line 3family matters. (1) (b) The judicial department shall maintain records
Page 40, Line 4of the parties' and children's social security numbers in family matters
Page 40, Line 5filed
under pursuant to articles 10 and 14 of thistitle title 14, articlesPage 40, Line 64 and 6 of title 19,
C.R.S., and article 13.5 of title 26.C.R.S. Nothing inPage 40, Line 7
this paragraph (b) shall This subsection (1)(b) does not requirethat aPage 40, Line 8person's social security number to appear on the face of the court order.
Page 40, Line 9A case information sheet that contains a person's social security number must be filed under seal.
Page 40, Line 10SECTION 9. In Colorado Revised Statutes, 19-4-107.3, amend (3) introductory portion and (3)(a) as follows:
Page 40, Line 1119-4-107.3. When determination of parentage is final -
Page 40, Line 12modifications - exceptions. (3) Notwithstanding
the provisions ofPage 40, Line 13subsection (1) of this section,
neither a determination of parentagenor orPage 40, Line 14an order respecting child support
shall must not be modified or set aside pursuant to this section if:Page 40, Line 15(a) The individual named in the order acknowledged paternity
Page 40, Line 16pursuant to section 19-4-105 (1)(c) or
(1)(e) (2)(a.5) knowing that he was not the father of the child;Page 40, Line 17SECTION 10. In Colorado Revised Statutes, 19-4-116, amend
Page 40, Line 18(6) introductory potion, (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 40, Line 1919-4-116. Judgment or order - birth-related costs - evidence.
Page 40, Line 20(6) The court or delegate child support enforcement unit has
Page 40, Line 21the discretion to enter an order directing the obligor to pay a
Page 41, Line 1reasonable amount of retroactive child support for a time
Page 41, Line 2period that occurred prior to the month the child support
Page 41, Line 3obligation begins. In determining the amount
to be paid by a parent forPage 41, Line 4
support of the child and the period during which the duty of support isPage 41, Line 5
owed, a court enforcing the obligation of support of retroactive child support, the court shall consider all relevantfacts factors, including:Page 41, Line 6(e)
The need and capacity of the child for education, including higher education;Page 41, Line 7(g) The financial resources
and the earning ability of the child;Page 41, Line 8(j) The standard of living the child would have enjoyed had the parents been
married; and an intact family;Page 41, Line 9(l) The ability of the obligor to pay court-ordered
Page 41, Line 10current child support in addition to a potential judgment for retroactive child support;
Page 41, Line 11(m) Efforts the parents have made to contact each other
Page 41, Line 12and communicate the needs of the child, including requests for financial support;
Page 41, Line 13(n) Any evidence regarding a parent's attempt to avoid service;
Page 41, Line 14(o) Support provided by the obligor, including, but not limited to, money, supplies, food, clothing, and gifts;
Page 41, Line 15(p) Evidence of efforts to restrict access to the child from the other parent; and
Page 41, Line 16(q) Evidence that the parents had a financial agreement during the retroactive time period.
Page 41, Line 17SECTION 11. In Colorado Revised Statutes, 26-13-122.7,
Page 41, Line 18amend (1)(c)(I)(D) as follows:
Page 42, Line 126-13-122.7. Administrative lien and attachment of insurance
Page 42, Line 2claim payments, awards, and settlements - reporting - rules - fund.
Page 42, Line 3(1) (c) (I) For the purposes of this section, an insurance claim payment,
Page 42, Line 4award, or settlement is limited to an individual who receives money in
Page 42, Line 5excess of one thousand dollars after making a claim for payment under an insurance policy for:
Page 42, Line 6(D)
A Life insurancepolicy or annuity contract payable to a beneficiary.Page 42, Line 7SECTION 12. In Colorado Revised Statutes, 26-13-125, amend (1)(a) and (3); and add (1)(e), (1)(f), and (9) as follows:
Page 42, Line 826-13-125. State directory of new hires - definitions. (1) As used in this section, unless the context otherwise requires:
Page 42, Line 9(a) "Employee" means a natural person who is employed by an
Page 42, Line 10employer in this state for compensation, which employer is required to
Page 42, Line 11report the compensation to the federal internal revenue service.
Page 42, Line 12
"Employee" includes a self-employed or contracted employee for whomPage 42, Line 13
the employer is required to report compensation to the federal internal revenue service. "Employee" does not include:Page 42, Line 14(I) An employee hired to perform intelligence or
Page 42, Line 15counterintelligence functions for an agency of the United States
Page 42, Line 16government, as those terms are defined in the federal "Intelligence
Page 42, Line 17Organization Act of 1992", 50 U.S.C. sec. 401a, when the head of the
Page 42, Line 18agency has determined that reporting the employee could endanger the
Page 42, Line 19safety of the employee or compromise an ongoing investigation or intelligence mission; or
Page 42, Line 20(II) An independent contractor.
Page 42, Line 21(e) "Service provider" means:
Page 43, Line 1(I) An individual, sole shareholder of a corporation, sole member of a limited liability company, or sole proprietor;
Page 43, Line 2(II) An individual who is not an employee of a service recipient; or
Page 43, Line 3(III) An independent contractor who:
Page 43, Line 4(A) Contracts or provides services for compensation to a
Page 43, Line 5service recipient doing business in Colorado in an amount equal
Page 43, Line 6to or greater than the amount set forth in 26 U.S.C. sec. 6041 in the calendar year; or
Page 43, Line 7(B) Is a transportation network company driver who uses
Page 43, Line 8a personal vehicle to deliver food, goods, or other services to
Page 43, Line 9a person in Colorado through the transportation network company's digital network.
Page 43, Line 10(f) "Service recipient" means:
Page 43, Line 11(I) A person doing business in Colorado who enters into a
Page 43, Line 12contract for services with a service provider or receives services from a service provider; or
Page 43, Line 13(II) A person doing business in Colorado as a company that
Page 43, Line 14maintains a digital network to facilitate service transportation
Page 43, Line 15network company drivers, including, but not limited to, drivers
Page 43, Line 16delivering food, goods, or services to a person seeking such services.
Page 43, Line 17(3)
Effective October 1, 1997, Each employer shall submit to thePage 43, Line 18state directory of new hires a copy of the W-4 form, the W-9 form, or, at
Page 43, Line 19the option of the employer, an equivalent form for each newly hired
Page 43, Line 20employee in Colorado. The report may be transmitted to the state
Page 43, Line 21department by first-class mail, magnetically, or electronically. The report
Page 44, Line 1must contain the newly hired employee's name, date of birth, address,
Page 44, Line 2social security number, whether the new hire is an employee or
Page 44, Line 3service provider, and the date services for remuneration were first
Page 44, Line 4performed by the newly hired employee. The report must contain the
Page 44, Line 5name and address of the employer and the identifying number assigned
Page 44, Line 6to the employer
under section 6109 of pursuant to the federal "InternalPage 44, Line 7Revenue Code of 1986",
as amended, 26 U.S.C. sec. 6109. An employerPage 44, Line 8is not liable for furnishing information pursuant to this section. An
Page 44, Line 9employer is not required to submit to the state directory of new hires a report concerning any employee hired for less than thirty days.
Page 44, Line 10(9) (a) No later than twenty days after a service recipient
Page 44, Line 11pays remuneration to or contracts for services with a service
Page 44, Line 12provider in an amount set forth in 26 U.S.C sec. 6041, whichever
Page 44, Line 13is earlier, the service recipient shall report to the state directory of new hires the following information:
Page 44, Line 14(I) For each service provider who is newly paid or
Page 44, Line 15contracted for services provided in this state, the service
Page 44, Line 16provider's name, date of birth, address, social security number,
Page 44, Line 17and whether the service provider is being reported as a service provider and not as an employee; and
Page 44, Line 18(II) The service recipient's name, address, and social security number.
Page 44, Line 19(b) A service recipient may report remuneration or
Page 44, Line 20contracts for services pursuant to this subsection (9) if the
Page 44, Line 21value of the services is less than the amount set forth in 26 U.S.C. sec. 6041 or unknown.
Page 44, Line 22(c) Information that is reported by a service recipient
Page 45, Line 1pursuant to this subsection (9) is confidential but must be made
Page 45, Line 2available for use by state agencies that administer state plans
Page 45, Line 3pursuant to Title IV-D of the federal "Social Security Act", including state agencies in other states.
Page 45, Line 4(d) A service recipient who fails to provide a report
Page 45, Line 5pursuant to this subsection (9) is subject to the same
Page 45, Line 6enforcement action available for failure of an employer to report a newly hired employee.
Page 45, Line 7(e) A service recipient who reports information to the
Page 45, Line 8state directory of new hires pursuant to this section is immune from civil liability.
Page 45, Line 9SECTION 13. In Colorado Revised Statutes, 26-13.5-103, amend (1)(h) and (1)(i.5) as follows:
Page 45, Line 1026-13.5-103. Notice of financial responsibility issued -
Page 45, Line 11contents. (1) The delegate child support enforcement unit shall issue a
Page 45, Line 12notice of financial responsibility to the APA-respondent who is the
Page 45, Line 13obligee or an obligor who owes a child support debt or who is responsible
Page 45, Line 14for the support of a child or to the custodian of a child who is receiving
Page 45, Line 15support enforcement services from the delegate child support enforcement
Page 45, Line 16unit pursuant to article 13 of this title 26. If the obligor has applied for
Page 45, Line 17child support services, the notice must be served on the obligee. The notice must advise the APA-respondent:
Page 45, Line 18(h) That, in calculating the amount of monthly support obligation
Page 45, Line 19pursuant to the child support guidelines as set forth in section 14-10-115,
Page 45, Line 20
C.R.S., the delegate child support enforcement unit shall set the monthlyPage 45, Line 21support obligation based upon reliable information concerning the
Page 45, Line 22parents' income, which may include wage statements or other wage
Page 46, Line 1information obtained from the department of labor and employment, tax
Page 46, Line 2records, and verified statements and other information provided by the
Page 46, Line 3parents and that, in the absence of any such information, the delegate
Page 46, Line 4child support enforcement unit
may shall set the monthly supportPage 46, Line 5obligation
based on the current minimum wage for a forty-hour workweek pursuant to section 14-10-115 (5)(b.5);Page 46, Line 6(i.5) That the court or delegate child support enforcement unit
Page 46, Line 7may enter an order directing the obligor to pay for support of the child in
Page 46, Line 8an amount
as may be determined by the court or delegate child supportPage 46, Line 9enforcement unit to be reasonable under the circumstances, for a time
Page 46, Line 10period prior to the entry of an order establishing paternity or for a time
Page 46, Line 11period prior to the
entry of the month the child support obligationPage 46, Line 12begins in a support order established pursuant to section 19-6-104;
C.R.S.;Page 46, Line 13SECTION 14. In Colorado Revised Statutes, 26-13.5-105, amend (5) as follows:
Page 46, Line 1426-13.5-105. Negotiation conference - issuance of order of
Page 46, Line 15financial responsibility - filing of order with district court. (5) If the
Page 46, Line 16court or delegate child support enforcement unit finds that the obligor has
Page 46, Line 17an obligation to support the child or children mentioned in the petition or
Page 46, Line 18notice, the court or delegate child support enforcement unit may enter an
Page 46, Line 19order directing the obligor to pay such sums for support as may be
Page 46, Line 20reasonable under the circumstances, taking into consideration the factors
Page 46, Line 21
found described in section 19-4-116 (6)The court or delegate childPage 46, Line 22
support enforcement unit may also enter an order directing thePage 46, Line 23
appropriate party to pay for support of the child, in an amount as may bePage 46, Line 24
determined by the court or delegate child support enforcement unit to bePage 47, Line 1
reasonable under the circumstances, for a time periodwhich thatPage 47, Line 2occurred prior to the month the child support obligation begins pursuant to section 19-6-104.
Page 47, Line 3SECTION 15. Effective date. This act takes effect upon passage;
Page 47, Line 4except that section 7 and section 12 of this act take effect on February 1,
Page 47, Line 52026; and section 14-10-115 (3), (7), and (8), as amended in section 2 of this act, takes effect on March 1, 2026.
Page 47, Line 6SECTION 16. Safety clause. The general assembly finds,
Page 47, Line 7determines, and declares that this act is necessary for the immediate
Page 47, Line 8preservation of the public peace, health, or safety or for appropriations for
Page 47, Line 9the support and maintenance of the departments of the state and state institutions.