In Florida, when parties obtain a dissolution of marriage and there are children involved, one issue is which party will carry the health insurance on the children. If the party who does not have primary timesharing with the children carries the health insurance for the children, he or she will receive a “credit” towards the child support obligation to help cover the cost of the health insurance. As such, it can be a benefit to be the party who sustains the health insurance obligation. However, recently, the government has been exploring the idea of taxing health insurance benefits to employees. Under the current law, employer contributions for health insurance premiums provided for employees are not taxable income to employees, but that could change in the near future. Be aware that if health benefits become taxed as income to the party maintaining the insurance on behalf of the children that this could affect the child support, net monthly income and “credits” provided to the obliging party.