Child Support Enforcement - Sarpy County Nebraska

Spencer v. Spencer, 87 N.W.2d 212, 165 Neb. 675 (1957)
[A]n allowance for child support in a fixed sum payable monthly…survives the death
of the father of the minor children. … Especially is this so where the divorce decree
is made a lien upon the father’s estate.
Section 42-312, R.R.S.1943 (repealed 1972), provides: ‘If the circumstances of the
parties shall change, or it shall be to the best interests of the children, the court may
afterwards from time to time on its own motion or on the petition of either parent
revise or alter, to any extent, the decree so far as it concerns the care, custody and
maintenance of the children or any of them.’
State on Behalf of J. R. v. Mendoza, 240 Neb. 149, 481 N.W.2d 165 (1992)
Stepparent must legally support minor child living in his/her home. Obligation ends
when child emancipates, or when stepparent becomes divorced from parent of child.
See Neb. Rev. Stat. §28-705(1)
Sylvis v. Walling, 248 Neb. 168, 532 N.W.2d 312 (1995).
The duty to support one’s child begins at birth.
Willers v. Willers, 255 Neb. 769, 587 N.W.2d 390 (1998)
We … find that the parental duty to support minor children can be enforced
retroactively to the date of the divorce decree where a child is born in wedlock, the
parents are subsequently divorced, but the divorce decree is silent on the issue of
child support.
Wills v. Wills, 16 Neb.App. 559 (2008)
The age of emancipation is never modifiable
Under Neb.Rev.Stat. § 42-746(d) (Reissue 2004), the law of the state which issued
the initial controlling order governs the duration of the obligation of support.
Section 42-746 states, in pertinent part:
I Except as otherwise provided in section 42-747.03 , a tribunal of this state shall
not modify any aspect of a child support order that cannot be modified under the
law of the issuing state, including the duration of the obligation of support....
(d) In a proceeding to modify a child support order, the law of the state that is
determined to have issued the initial controlling order governs the duration of the
obligation of support. The obligor’s fulfillment of the duty of support established by
that order precludes imposition of a further obligation of support by a tribunal of
this state.
See Groseth v. Groseth, 257 Neb. 525, 600 N.W.2d 159 (1999)
Earned Income Tax Credit Information
The following information has been provided by Kelly Boswell, Legal Aid of Nebraska, Director,
Low-Income Tax Clinic
The child tax credit (CTC) and earned income tax credit (EITC) are different and often confused.
The CTC is a credit of $1,000 per qualifying child that you also need to claim the dependency
exemption to qualify for. The EITC is a credit that varies in amount based on how many kids
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