dissenting.
I remain convinced that the better view, as adopted by a majority of the states, is that a state court has authority to allocate the income tax exemption for dependent children to the non-custodial parent or require the custodial parent to execute the waiver in favor of the non-custodial parent. Because the majority opinion refuses to grant that authority to trial courts in Georgia, I dissent.
*490Decided February 8, 1999. Collier & Gamble, Edward R. Collier, for appellant. Bowles & Bowles, Jesse G. Bowles, for appellee.None of the reasons given for denying trial courts authority to award exemptions justifies the rule. First, nothing in the statutory language of the Tax Reform Act of 1984, 26 U.S.C. § 152 (e), prevents this Court from following the overwhelming majority of other state appellate courts in concluding that state courts may award the federal income tax exemption to either parent in a divorce action without invading the federal power of taxation. Second, there is no extra uncertainty introduced into federal tax administration by granting the trial court discretion to award the dependency exemption to either parent. Third, granting trial courts authority to allocate the exemption does not create an extra burden on them, but merely expands their options in seeking to achieve a fair and sufficient child support award based on the facts in each case.
In 1991 when we decided Blanchard v. Blanchard,2 nineteen states had recognized that state trial courts have the authority to allocate the exemption whereas only seven states held that federal law preempted states from exercising the power.3 In the intervening years, a majority of states continues to adhere to the view that federal law does not preempt state courts from allocating the income tax exemption for dependent children.4 Since I agree that there is no federal preemption in this area of the law, I would overrule our decision in Blanchard.
I am authorized to state that Justice Sears and Justice Carley join in this dissent.
261 Ga. 11 (401 SE2d 714) (1991).
See Blanchard, 261 Ga. at 16 (Fletcher, J., dissenting).
See Gavin L. Phillips, State Court’s Authority, in Marital or Child Custody Proceeding, to Allocate Federal Income Tax Dependency Exemption for Child to Non-custodial Parent under § 152 (e) of the Internal Revenue Code (26 U.S.C. § 152 (e)), 77 ALR4th 786 (1990 & 1998 Supp.).