1. (1) There is no presumption as to which parent should be awarded the right to claim a child as an exemption for federal and state income tax purposes.
2. (2) Unless the parties otherwise stipulate in writing, the court shall award in any final order the exemption on a case-by-case basis.

3. (3) In awarding the exemption, the court shall consider:

   1. (a) as the primary factor, the relative contribution of each parent to the cost of raising the child; and
   2. (b) among other factors, the relative tax benefit to each parent.

4. (4)

   1. (a) Notwithstanding Subsection (3), the court may not award any exemption to a parent if the parent is not current in the parent's child support obligation.
   2. (b) If a parent is not current in the parent's child support obligation under Subsection (4)(a), the court may award an exemption to the other parent.
5. (5) An exemption may not be awarded to a parent unless the award will result in a tax benefit to that parent.

Renumbered and Amended by Chapter 366, 2024 General Session