While,reasonable that a Child Tax credit is available to persons who are currently living apart or divorced. It is not reasonable or rational that, barring a special agreement of these party, the primary custody holder in written in a signed Order of Custody, is the only person available to claim a child tax credit. While a primary custodal parent may carry a burden of expenses that may exceed that that of the other parent. The non-primary custodial parent in most cases should be paying support to offset some of those expenses. Furthermore; those living expenses do still exist when the child is in the care and custody of the other parent. It is also the case that a split tax credit will make it possible for both parents to contribute to the stimulus of the future economy.



