First Substitute S.B. 23

Senator Gregory S. Bell proposes the following substitute bill:

1 CHILD SUPPORT GUIDELINES
2 2007 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Gregory S. Bell
5 House Sponsor: ____________
6
7 LONG TITLE
8 General Description:
9 This bill updates child support guidelines and makes other corrections.
10 Highlighted Provisions:
11 This bill:
12 . recalculates and updates the child support table amounts;
13 . defines "temporary" as less than 12 months;
14 . requires the use of the same table when adjusting child support amounts due to
15 aging out or death of a child; and
16 . makes technical corrections.
17 Monies Appropriated in this Bill:
18 None
19 Other Special Clauses:
20 This bill takes effect on July 1, 2008.
21 Utah Code Sections Affected:
22 AMENDS:
23 78-45-2, as last amended by Chapters 161 and 186, Laws of Utah 2000
24 78-45-7.2, as last amended by Chapter 176, Laws of Utah 2003
25 78-45-7.5, as last amended by Chapter 324, Laws of Utah 2006

26 78-45-7.7, as last amended by Chapter 255, Laws of Utah 2001
27 78-45-7.10, as last amended by Chapter 132, Laws of Utah 2006
28 78-45-7.14, as repealed and reenacted by Chapter 118, Laws of Utah 1994
29 78-45-7.15, as last amended by Chapter 176, Laws of Utah 2003
30 78-45-7.16, as last amended by Chapter 118, Laws of Utah 1994
31 78-45-7.21, as enacted by Chapter 118, Laws of Utah 1994
32
33 Be it enacted by the Legislature of the state of Utah:
34 Section 1. Section 78-45-2 is amended to read:
35 78-45-2. Definitions.
36 As used in this chapter:
37 (1) "Adjusted gross income" means income calculated under Subsection 78-45-7.6 (1).
38 (2) "Administrative agency" means the Office of Recovery Services or the Department
39 of Human Services.
40 (3) "Administrative order" means an order that has been issued by the Office of
41 Recovery Services, the Department of Human Services, or an administrative agency of another
42 state or other comparable jurisdiction with similar authority to that of the office.
43 (4) "Base child support award" means the award that may be ordered and is calculated
44 using the guidelines before additions for medical expenses and work-related child care costs.
45 (5) "Base combined child support obligation table," "child support table," "base child
46 support obligation table," "low income table," or "table" means the appropriate table in Section
47 78-45-7.14 .
48 (6) "Child" means:
49 (a) a son or daughter under the age of 18 years who is not otherwise emancipated,
50 self-supporting, married, or a member of the armed forces of the United States;
51 (b) a son or daughter over the age of 18 years, while enrolled in high school during the
52 normal and expected year of graduation and not otherwise emancipated, self-supporting,
53 married, or a member of the armed forces of the United States; or
54 (c) a son or daughter of any age who is incapacitated from earning a living and, if able
55 to provide some financial resources to the family, is not able to support self by own means.
56 (7) "Child support" means a base child support award as defined in [Section 78-45-2 ]

57 this section, or a monthly financial award for uninsured medical expenses, ordered by a tribunal
58 for the support of a child, including current periodic payments, all arrearages which accrue
59 under an order for current periodic payments, and sum certain judgments awarded for
60 arrearages, medical expenses, and child care costs.
61 (8) "Child support order" or "support order" means a judgment, decree, or order of a
62 tribunal whether interlocutory or final, whether or not prospectively or retroactively modifiable,
63 whether incidental to a proceeding for divorce, judicial or legal separation, separate
64 maintenance, paternity, guardianship, civil protection, or otherwise which:
65 (a) establishes or modifies child support;
66 (b) reduces child support arrearages to judgment; or
67 (c) establishes child support or registers a child support order under Title 78, Chapter
68 45f, Uniform Interstate Family Support Act.
69 (9) "Child support services" or "IV-D child support services" means services provided
70 pursuant to Part D of Title IV of the Social Security Act, 42 U.S.C. Section 651 et seq.
71 (10) "Court" means the district court or juvenile court.
72 (11) "Guidelines" means the child support guidelines in Sections 78-45-7.2 through
73 78-45-7.21 .
74 (12) "Income" means earnings, compensation, or other payment due to an individual,
75 regardless of source, whether denominated as wages, salary, commission, bonus, pay,
76 allowances, contract payment, or otherwise, including severance pay, sick pay, and incentive
77 pay. "Income" includes:
78 (a) all gain derived from capital assets, labor, or both, including profit gained through
79 sale or conversion of capital assets;
80 (b) interest and dividends;
81 (c) periodic payments made under pension or retirement programs or insurance policies
82 of any type;
83 (d) unemployment compensation benefits;
84 (e) workers' compensation benefits; and
85 (f) disability benefits.
86 (13) "Joint physical custody" means the child stays with each parent overnight for more
87 than 30% of the year, and both parents contribute to the expenses of the child in addition to

88 paying child support.
89 (14) "Medical expenses" means health and dental expenses and related insurance costs.
90 (15) "Obligee" means an individual, this state, another state, or another comparable
91 jurisdiction to whom child support is owed or who is entitled to reimbursement of child
92 support or public assistance.
93 (16) "Obligor" means any person owing a duty of support.
94 (17) "Office" means the Office of Recovery Services within the Department of Human
95 Services.
96 (18) "Parent" includes a natural parent, or an adoptive parent.
97 (19) "Split custody" means that each parent has physical custody of at least one of the
98 children.
99 (20) "State" includes any state, territory, possession of the United States, the District of
100 Columbia, the Commonwealth of Puerto Rico, Native American Tribe, or other comparable
101 domestic or foreign jurisdiction.
102 (21) "Temporary" means projected to be less than 12 months in duration.
103 [(21)] (22) "Third party" means an agency or a person other than the biological or
104 adoptive parent or a child who provides care, maintenance, and support to a child.
105 [(22)] (23) "Tribunal" means the district court, the Department of Human Services,
106 Office of Recovery Services, or court or administrative agency of any state, territory,
107 possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico,
108 Native American Tribe, or other comparable domestic or foreign jurisdiction.
109 [(23)] (24) "Work-related child care costs" means reasonable child care costs for up to
110 a full-time work week or training schedule as necessitated by the employment or training of a
111 parent under Section 78-45-7.17 .
112 [(24)] (25) "Worksheets" means the forms used to aid in calculating the base child
113 support award.
114 Section 2. Section 78-45-7.2 is amended to read:
115 78-45-7.2. Application of guidelines -- Rebuttal.
116 (1) The guidelines apply to any judicial or administrative order establishing or
117 modifying an award of child support entered on or after July 1, 1989.
118 (2) (a) The child support guidelines shall be applied as a rebuttable presumption in

119 establishing or modifying the amount of temporary or permanent child support.
120 (b) The rebuttable presumption means the provisions and considerations required by
121 the guidelines, the award amounts resulting from the application of the guidelines, and the use
122 of worksheets consistent with these guidelines are presumed to be correct, unless rebutted
123 under the provisions of this section.
124 (3) A written finding or specific finding on the record supporting the conclusion that
125 complying with a provision of the guidelines or ordering an award amount resulting from use
126 of the guidelines would be unjust, inappropriate, or not in the best interest of a child in a
127 particular case is sufficient to rebut the presumption in that case. If an order rebuts the
128 presumption through findings, it is considered a deviated order.
129 (4) The following shall be considered deviations from the guidelines, if:
130 (a) the order includes a written finding that it is a [nonguidelines order] deviation from
131 the guidelines;
132 (b) the guidelines worksheet has the box checked for a deviation and has an
133 explanation as to the reason; or
134 (c) the deviation was made because there were more children than provided for in the
135 guidelines table.
136 (5) If the amount in the order and the amount on the guidelines worksheet differ[, but
137 the difference is less than] by $10 or more, the order shall [not] be considered deviated and the
138 incomes listed on the worksheet may not be used in adjusting support for emancipation.
139 (6) (a) Natural or adoptive children of either parent who live in the home of that parent
140 and are not children in common to both parties may at the option of either party be taken into
141 account under the guidelines in setting or modifying a child support award, as provided in
142 Subsection (7). Credit may not be given if:
143 (i) by giving credit to the obligor, children for whom a prior support order exists would
144 have their child support reduced; or
145 (ii) by giving credit to the obligee for a present family, the obligation of the obligor
146 would increase.
147 (b) Additional worksheets shall be prepared that compute the obligations of the
148 respective parents for the additional children. The obligations shall then be subtracted from the
149 appropriate parent's income before determining the award in the instant case.

150 (7) In a proceeding to modify an existing award, consideration of natural or adoptive
151 children born after entry of the order and who are not in common to both parties may be
152 applied to mitigate an increase in the award but may not be applied:
153 (a) for the benefit of the obligee if the credit would increase the support obligation of
154 the obligor from the most recent order; or
155 (b) for the benefit of the obligor if the amount of support received by the obligee would
156 be decreased from the most recent order.
157 (8) (a) If a child support order has not been issued or modified within the previous
158 three years, a parent, legal guardian, or the office may petition the court to adjust the amount of
159 a child support order.
160 (b) Upon receiving a petition under Subsection (8)(a), the court shall, taking into
161 account the best interests of the child, determine whether there is a difference between the
162 payor's ordered support amount [ordered] and the payor's support amount that would be
163 required under the guidelines. [If]
164 (i) If the current amount was ordered prior to January 1, 2008, there is a difference of
165 25% or more, the difference is not of a temporary nature, and the order does not deviate from
166 the guidelines, the court shall adjust the amount to that which is provided for in the guidelines.
167 (ii) If the current amount was ordered on or after January 1, 2008, there is a difference
168 of 10% or more [and], the difference is not of a temporary nature, and the order does not
169 deviate from the guidelines, the court shall adjust the amount to that which is provided for in
170 the guidelines.
171 (c) A showing of a substantial change in circumstances is not necessary for an
172 adjustment under Subsection (8)(b).
173 (9) (a) A parent, legal guardian, or the office may at any time petition the court to
174 adjust the amount of a child support order if there has been a substantial change in
175 circumstances. A change in the base combined child support obligation table set forth in
176 Section 78-45-7.14 is not a substantial change in circumstances for the purposes of this section.
177 (b) For purposes of Subsection (9)(a), a substantial change in circumstances may
178 include:
179 (i) material changes in custody;
180 (ii) material changes in the relative wealth or assets of the parties;

181 (iii) material changes of 30% or more in the income of a parent;
182 (iv) material changes in the employment potential and ability of a parent to earn;
183 (v) material changes in the medical needs of the child; and
184 (vi) material changes in the legal responsibilities of either parent for the support of
185 others.
186 (c) Upon receiving a petition under Subsection (9)(a), the court shall, taking into
187 account the best interests of the child, determine whether a substantial change has occurred. If
188 it has, the court shall then determine whether the change results in a difference of 15% or more
189 between the payor's ordered support amount and the payor's support amount [of child support
190 ordered and the amount] that would be required under the guidelines. If there is such a
191 difference [and], the difference is not of a temporary nature, and the order does not deviate
192 from the guidelines, the court shall adjust the amount of child support ordered to that which is
193 provided for in the guidelines.
194 (10) Notice of the opportunity to adjust a support order under Subsections (8) and (9)
195 shall be included in each child support order issued or modified after July 1, 1997.
196 Section 3. Section 78-45-7.5 is amended to read:
197 78-45-7.5. Determination of gross income -- Imputed income.
198 (1) As used in the guidelines, "gross income" includes prospective income from any
199 source, including earned and nonearned income sources which may include salaries, wages,
200 commissions, royalties, bonuses, rents, gifts from anyone, prizes, dividends, severance pay,
201 pensions, interest, trust income, alimony from previous marriages, annuities, capital gains,
202 Social Security benefits, workers' compensation benefits, unemployment compensation,
203 income replacement disability insurance benefits, and payments from "nonmeans-tested"
204 government programs.
205 (2) Income from earned income sources is limited to the equivalent of one full-time
206 40-hour job. If and only if during the time prior to the original support order, the parent
207 normally and consistently worked more than 40 hours at his job, the court may consider this
208 extra time as a pattern in calculating the parent's ability to provide child support.
209 (3) Notwithstanding Subsection (1), specifically excluded from gross income are:
210 (a) cash assistance provided under Title 35A, Chapter 3, Part 3, Family Employment
211 Program;

212 (b) benefits received under a housing subsidy program, the Job Training Partnership
213 Act, Supplemental Security Income, Social Security Disability Insurance, Medicaid, Food
214 Stamps, or General Assistance; and
215 (c) other similar means-tested welfare benefits received by a parent.
216 (4) (a) Gross income from self-employment or operation of a business shall be
217 calculated by subtracting necessary expenses required for self-employment or business
218 operation from gross receipts. The income and expenses from self-employment or operation of
219 a business shall be reviewed to determine an appropriate level of gross income available to the
220 parent to satisfy a child support award. Only those expenses necessary to allow the business to
221 operate at a reasonable level may be deducted from gross receipts.
222 (b) Gross income determined under this Subsection (4) may differ from the amount of
223 business income determined for tax purposes.
224 (5) (a) When possible, gross income should first be computed on an annual basis and
225 then recalculated to determine the average gross monthly income.
226 (b) Each parent shall provide verification of current income. Each parent shall provide
227 year-to-date pay stubs or employer statements and complete copies of tax returns from at least
228 the most recent year unless the court finds the verification is not reasonably available.
229 Verification of income from records maintained by the Department of Workforce Services may
230 be substituted for pay stubs, employer statements, and income tax returns.
231 (c) Historical and current earnings shall be used to determine whether an
232 underemployment or overemployment situation exists.
233 (6) Gross income includes income imputed to the parent under Subsection (7).
234 (7) (a) Income may not be imputed to a parent unless the parent stipulates to the
235 amount imputed, the party defaults, or, in contested cases, a hearing is held and [a finding
236 made that the parent is voluntarily unemployed or underemployed] the judge in a judicial
237 proceeding or the presiding officer in an administrative proceeding enters findings of fact as to
238 the evidentiary basis for the imputation.
239 (b) If income is imputed to a parent, the income shall be based upon employment
240 potential and probable earnings as derived from employment opportunities, work history,
241 occupation qualifications, and prevailing earnings for persons of similar backgrounds in the
242 community, or the median earning for persons in the same occupation in the same geographical

243 area as found in the statistics maintained by the Bureau of Labor Statistics.
244 (c) If a parent has no recent work history or their occupation is unknown, income shall
245 be imputed at least at the federal minimum wage for a 40-hour work week. To impute a greater
246 income, the judge in a judicial proceeding or the presiding officer in an administrative
247 proceeding shall enter specific findings of fact as to the evidentiary basis for the imputation.
248 (d) Income may not be imputed if any of the following conditions exist and the
249 condition is not of a temporary nature:
250 (i) the reasonable costs of child care for the parents' minor children approach or equal
251 the amount of income the custodial parent can earn;
252 (ii) a parent is physically or mentally [disabled to the extent he cannot] unable to earn
253 minimum wage;
254 (iii) a parent is engaged in career or occupational training to establish basic job skills;
255 or
256 (iv) unusual emotional or physical needs of a child require the custodial parent's
257 presence in the home.
258 (8) (a) Gross income may not include the earnings of a minor child who is the subject
259 of a child support award nor benefits to a minor child in the child's own right such as
260 Supplemental Security Income.
261 (b) Social Security benefits received by a child due to the earnings of a parent shall be
262 credited as child support to the parent upon whose earning record it is based, by crediting the
263 amount against the potential obligation of that parent. Other unearned income of a child may
264 be considered as income to a parent depending upon the circumstances of each case.
265 Section 4. Section 78-45-7.7 is amended to read:
266 78-45-7.7. Calculation of obligations.
267 (1) For all worksheets, income and support award figures shall be rounded to the
268 nearest dollar. Each parent's child support obligation shall be established in proportion to their
269 adjusted gross incomes, unless the low income table is applicable. Except during periods of
270 court-ordered parent-time as set forth in Section 78-45-7.11 , the parents are obligated to pay
271 their proportionate shares of the base combined child support obligation. If physical custody of
272 the child changes from that assumed in the original order, modification of the order is not
273 necessary, even if only one parent is specifically ordered to pay in the order.

274 (2) Except in cases of joint physical custody and split custody as defined in Section
275 78-45-2 and in cases where the obligor's adjusted gross income is $1,050 or less monthly, the
276 base child support award shall be determined as follows:
277 (a) combine the adjusted gross incomes of the parents and determine the base
278 combined child support obligation using the base combined child support obligation table; and
279 (b) calculate each parent's proportionate share of the base combined child support
280 obligation by multiplying the combined child support obligation by each parent's percentage of
281 combined adjusted gross income.
282 (3) In the case of an incapacitated adult child, any amount that the incapacitated adult
283 child can contribute to his or her support may be considered in the determination of child
284 support and may be used to justify a reduction in the amount of support ordered, except that in
285 the case of orders involving multiple children, the reduction shall not be greater than the effect
286 of reducing the total number of children by one in the child support table calculation.
287 (4) In cases where the monthly adjusted gross income of [the obligor] either parent is
288 between $650 and $1,050, the base child support award shall be the lesser of the amount
289 calculated in accordance with Subsection (2) and the amount calculated using the low income
290 table. If the income and number of children is found in an area of the low income table in
291 which no amount is shown, the base combined child support obligation table is to be used.
292 (5) The base combined child support obligation table provides combined child support
293 obligations for up to six children. For more than six children, additional amounts may be
294 added to the base child support obligation shown. Unless rebutted by Subsection 78-45-7.2 (3),
295 the amount ordered shall not be less than the amount which would be ordered for up to six
296 children.
297 (6) If the monthly adjusted gross income of [the obligor] either parent is $649 or less,
298 the tribunal shall determine the amount of the child support obligation on a case-by-case basis,
299 but the base child support award shall not be less than [$20] $30.
300 (7) The amount shown on the table is the support amount for the total number of
301 children, not an amount per child.
302 Section 5. Section 78-45-7.10 is amended to read:
303 78-45-7.10. Adjustment when child becomes emancipated.
304 (1) When a child becomes 18 years of age or graduates from high school during the

305 child's normal and expected year of graduation, whichever occurs later, or if the child dies,
306 marries, becomes a member of the armed forces of the United States, or is emancipated [by
307 court order pursuant to] in accordance with Title 78, Chapter 3a, Part 10, Emancipation, the
308 base child support award is automatically adjusted to the base combined child support
309 obligation for the remaining number of children due child support, shown in the table that was
310 used to establish the most recent order, using the incomes of the parties as specified in that
311 order or the worksheets, unless otherwise provided in the child support order.
312 (2) The award may not be reduced by a per child amount derived from the base child
313 support award originally ordered.
314 (3) If the incomes of the parties are not specified in the most recent order or the
315 worksheets, the information regarding the incomes is not consistent, or the order deviates from
316 the guidelines, automatic adjustment of the order does not apply and the order will continue
317 until modified by the issuing tribunal. If the order is deviated and the parties subsequently
318 obtain a judicial order that adjusts the support back to the date of the emancipation of the child,
319 the Office of Recovery Services may not be required to repay any difference in the support
320 collected during the interim.
321 Section 6. Section 78-45-7.14 is amended to read:
322 78-45-7.14. Base combined child support obligation table and low income table.
323 The following includes the Base Combined Child Support Obligation Table and the
324 Low Income Table:
325 BASE COMBINED CHILD SUPPORT OBLIGATION TABLE
326 (Both Parents)
327 [Monthly Combined]
328 [Adj. Gross Income Number of Children]
329 [1 2 3 4 5

6]

330 [From To]
331 [650 - 675 99 184 191 198 200

201]

332 [676 - 700 103 190 198 205 207

209]

333 [701 - 725 106 197 205 212 214

216]

334 [726 - 750 110 204 212 220 221

223]

335 [751 - 775 113 211 219 227 229

231]

336 [776 - 800 117 218 226 234 236

238]

337 [801 - 825 121 224 243 261 263

265]

338 [826 - 850 124 231 253 275 277

279]

339 [851 - 875 128 238 263 289 291

294]

340 [876 - 900 132 245 274 303 305

308]

341 [901 - 925 135 251 284 316 319

322]

342 [926 - 950 139 258 294 330 333

336]

343 [951 - 975 143 265 305 344 347

350]

344 [976 - 1,000 146 272 315 358 361

364]

345 [1,001 - 1,050 154 285 335 385 389

393]

346 [1,051 - 1,100 161 299 356 413 417

421]

347 [1,101 - 1,150 168 313 377 441 444

449]

348 [1,151 - 1,200 176 326 387 449 454

460]

349 [1,201 - 1,250 183 340 403 465 475

484]

350 [1,251 - 1,300 190 353 418 482 496

508]

351 [1,301 - 1,350 198 367 433 499 516

532]

352 [1,351 - 1,400 205 381 448 515 537

556]

353 [1,401 - 1,450 212 394 463 532 558

580]

354 [1,451 - 1,500 220 408 478 549 579

605]

355 [1,501 - 1,550 227 421 493 565 600

629]

356 [1,551 - 1,600 234 435 509 582 620

653]

357 [1,601 - 1,650 242 449 524 599 641

677]

358 [1,651 - 1,700 249 462 539 615 662

701]

359 [1,701 - 1,750 256 476 554 632 683

725]

360 [1,751 - 1,800 264 489 569 649 704

749]

361 [1,801 - 1,850 271 503 584 664 723

771]

362 [1,851 - 1,900 278 517 597 677 736

786]

363 [1,901 - 1,950 286 530 610 690 750

800]

364 [1,951 - 2,000 293 544 622 700 752

813]

365 [2,001 - 2,100 308 571 643 716 779

833]

366 [2,101 - 2,200 319 592 666 741 807

862]

367 [2,201 - 2,300 328 608 687 766 835

891]

368 [2,301 - 2,400 336 625 708 791 862

921]

369 [2,401 - 2,500 345 641 725 809 882

942]

370 [2,501 - 2,600 354 658 746 834 909

972]

371 [2,601 - 2,700 362 674 767 859 937

1,001]

372 [2,701 - 2,800 371 691 788 885 964

1,031]

373 [2,801 - 2,900 380 707 809 910 992

1,060]

374 [2,901 - 3,000 388 724 830 936 1,020

1,090]

375 [3,001 - 3,100 397 740 851 962 1,048

1,120]

376 [3,101 - 3,200 406 756 872 987 1,076

1,149]

377 [3,201 - 3,300 414 773 893 1,013 1,103

1,179]

378 [3,301 - 3,400 423 789 914 1,039 1,131

1,208]

379 [3,401 - 3,500 431 804 934 1,064 1,159

1,238]

380 [3,501 - 3,600 438 817 953 1,090 1,187

1,268]

381 [3,601 - 3,700 444 830 973 1,116 1,215

1,297]

382 [3,701 - 3,800 451 843 992 1,141 1,243

1,327]

383 [3,801 - 3,900 458 856 1,012 1,167 1,270

1,356]

384 [3,901 - 4,000 465 870 1,031 1,192 1,297

1,386]

385 [4,001 - 4,100 472 883 1,050 1,217 1,325

1,415]

386 [4,101 - 4,200 479 896 1,069 1,242 1,352

1,444]

387 [4,201 - 4,300 486 909 1,088 1,267 1,379

1,474]

388 [4,301 - 4,400 493 923 1,107 1,292 1,407

1,503]

389 [4,401 - 4,500 499 936 1,131 1,326 1,443

1,541]

390 [4,501 - 4,600 506 949 1,150 1,350 1,470

1,570]

391 [4,601 - 4,700 513 962 1,169 1,375 1,498

1,600]

392 [4,701 - 4,800 520 975 1,188 1,400 1,525

1,629]

393 [4,801 - 4,900 527 989 1,207 1,425 1,552

1,658]

394 [4,901 - 5,000 534 1,002 1,226 1,450 1,580

1,687]

395 [5,001 - 5,100 541 1,015 1,245 1,475 1,607

1,717]

396 [5,101 - 5,200 547 1,028 1,264 1,500 1,634

1,746]

397 [5,201 - 5,300 554 1,042 1,282 1,522 1,658

1,772]

398 [5,301 - 5,400 561 1,055 1,300 1,544 1,682

1,797]

399 [5,401 - 5,500 568 1,068 1,317 1,566 1,706

1,823]

400 [5,501 - 5,600 575 1,081 1,335 1,588 1,730

1,848]

401 [5,601 - 5,700 582 1,093 1,351 1,610 1,754

1,874]

402 [5,701 - 5,800 586 1,103 1,367 1,632 1,778

1,899]

403 [5,801 - 5,900 591 1,112 1,383 1,653 1,802

1,925]

404 [5,901 - 6,000 596 1,122 1,398 1,675 1,826

1,950]

405 [6,001 - 6,100 601 1,131 1,414 1,697 1,850

1,976]

406 [6,101 - 6,200 605 1,141 1,430 1,719 1,874

2,001]

407 [6,201 - 6,300 610 1,150 1,445 1,740 1,897

2,026]

408 [6,301 - 6,400 615 1,159 1,461 1,762 1,921

2,052]

409 [6,401 - 6,500 620 1,169 1,480 1,791 1,951

2,084]

410 [6,501 - 6,600 624 1,178 1,495 1,812 1,975

2,109]

411 [6,601 - 6,700 629 1,188 1,511 1,834 1,998

2,134]

412 [6,701 - 6,800 629 1,188 1,511 1,834 1,998

2,134]

413 [6,801 - 6,900 673 1,188 1,511 1,834 1,998

2,134]

414 [6,901 - 7,000 680 1,188 1,511 1,834 1,998

2,134]

415 [7,001 - 7,100 687 1,188 1,511 1,834 1,998

2,134]

416 [7,101 - 7,200 694 1,188 1,511 1,834 1,998

2,134]

417 [7,201 - 7,300 701 1,188 1,520 1,834 1,998

2,134]

418 [7,301 - 7,400 706 1,189 1,531 1,834 1,998

2,134]

419 [7,401 - 7,500 710 1,197 1,541 1,834 1,998

2,134]

420 [7,501 - 7,600 715 1,205 1,551 1,834 1,998

2,134]

421 [7,601 - 7,700 719 1,213 1,562 1,834 1,998

2,134]

422 [7,701 - 7,800 723 1,220 1,572 1,834 1,998

2,134]

423 [7,801 - 7,900 728 1,228 1,582 1,834 1,998

2,137]

424 [7,901 - 8,000 732 1,236 1,592 1,834 2,000

2,150]

425 [8,001 - 8,100 737 1,244 1,603 1,834 2,013

2,164]

426 [8,101 - 8,200 741 1,252 1,613 1,841 2,026

2,178]

427 [8,201 - 8,300 746 1,259 1,623 1,853 2,039

2,192]

428 [8,301 - 8,400 750 1,267 1,633 1,864 2,052

2,206]

429 [8,401 - 8,500 755 1,275 1,644 1,876 2,064

2,220]

430 [8,501 - 8,600 759 1,283 1,654 1,887 2,077

2,234]

431 [8,601 - 8,700 763 1,291 1,664 1,899 2,090

2,247]

432 [8,701 - 8,800 768 1,298 1,675 1,911 2,103

2,261]

433 [8,801 - 8,900 772 1,306 1,685 1,922 2,116

2,275]

434 [8,901 - 9,000 777 1,314 1,695 1,934 2,129

2,289]

435 [9,001 - 9,100 781 1,322 1,705 1,945 2,141

2,303]

436 [9,101 - 9,200 786 1,330 1,716 1,957 2,154

2,317]

437 [9,201 - 9,300 790 1,337 1,726 1,969 2,167

2,330]

438 [9,301 - 9,400 795 1,345 1,736 1,980 2,180

2,344]

439 [9,401 - 9,500 799 1,353 1,747 1,992 2,193

2,358]

440 [9,501 - 9,600 803 1,361 1,757 2,003 2,206

2,372]

441 [9,601 - 9,700 808 1,369 1,767 2,015 2,218

2,386]

442 [9,701 - 9,800 812 1,376 1,777 2,027 2,231

2,400]

443 [9,801 - 9,900 817 1,384 1,788 2,038 2,244

2,414]

444 [9,901 - 10,000 821 1,392 1,798 2,050 2,257

2,427]

445 [10,001 - 10,100 826 1,400 1,808 2,061 2,270

2,441]

446 Monthly Combined
447 Adj. Gross Income Number of Children
448 1 2 3 4 5

6

449 From To
450 726 - 750 138 245 286 319 351

382

451 751 - 775 141 252 294 328 360

392

452 776 - 800 146 259 301 336 370

402

453 801 - 825 151 265 309 345 379

412

454 826 - 850 155 272 317 353 389

423

455 851 - 875 160 279 324 362 398

433

456 876 - 900 165 285 332 370 407

443

457 901 - 925 169 292 340 379 417

453

458 926 - 950 174 299 348 387 426

464

459 951 - 975 179 305 355 396 436

474

460 976 - 1,000 183 312 363 405 445

484

461 1,001 - 1,050 193 322 374 417 459

500

462 1,051 - 1,100 201 335 390 435 478

520

463 1,101 - 1,150 210 348 405 452 497

541

464 1,151 - 1,200 220 362 420 469 516

561

465 1,201 - 1,250 229 375 436 486 535

582

466 1,251 - 1,300 238 388 451 503 553

602

467 1,301 - 1,350 248 401 467 520 572

623

468 1,351 - 1,400 256 414 481 536 590

642

469 1,401 - 1,450 265 426 495 552 607

661

470 1,451 - 1,500 275 438 510 568 625

680

471 1,501 - 1,550 284 451 524 584 643

699

472 1,551 - 1,600 293 463 538 600 660

718

473 1,601 - 1,650 303 476 553 616 678

737

474 1,651 - 1,700 311 488 567 632 695

757

475 1,701 - 1,750 320 500 581 648 713

776

476 1,751 - 1,800 330 513 596 664 731

795

477 1,801 - 1,850 339 525 610 680 748

814

478 1,851 - 1,900 348 538 624 696 766

833

479 1,901 - 1,950 358 550 638 712 783

852

480 1,951 - 2,000 366 562 652 727 800

870

481 2,001 - 2,100 385 580 673 750 825

898

482 2,101 - 2,200 399 604 701 781 859

935

483 2,201 - 2,300 410 628 728 812 893

972

484 2,301 - 2,400 420 652 756 843 927

1,009

485 2,401 - 2,500 431 676 784 874 961

1,046

486 2,501 - 2,600 443 700 811 904 995

1,082

487 2,601 - 2,700 453 723 838 934 1,028

1,118

488 2,701 - 2,800 464 747 865 964 1,060

1,154

489 2,801 - 2,900 475 770 891 994 1,093

1,189

490 2,901 - 3,000 485 794 918 1,024 1,126

1,225

491 3,001 - 3,100 496 817 945 1,054 1,159

1,261

492 3,101 - 3,200 508 838 970 1,081 1,189

1,294

493 3,201 - 3,300 518 859 994 1,108 1,219

1,326

494 3,301 - 3,400 529 881 1,018 1,135 1,248

1,358

495 3,401 - 3,500 539 902 1,042 1,162 1,278

1,391

496 3,501 - 3,600 548 923 1,066 1,189 1,308

1,423

497 3,601 - 3,700 555 944 1,090 1,216 1,337

1,455

498 3,701 - 3,800 564 965 1,115 1,243 1,367

1,487

499 3,801 - 3,900 573 985 1,138 1,269 1,396

1,519

500 3,901 - 4,000 581 1,004 1,160 1,294 1,423

1,548

501 4,001 - 4,100 590 1,024 1,182 1,318 1,450

1,577

502 4,101 - 4,200 599 1,043 1,204 1,342 1,477

1,607

503 4,201 - 4,300 608 1,062 1,226 1,367 1,503

1,636

504 4,301 - 4,400 616 1,081 1,248 1,391 1,530

1,665

505 4,401 - 4,500 624 1,101 1,270 1,416 1,557

1,694

506 4,501 - 4,600 633 1,119 1,291 1,439 1,583

1,722

507 4,601 - 4,700 641 1,133 1,306 1,456 1,601

1,742

508 4,701 - 4,800 650 1,147 1,321 1,473 1,620

1,762

509 4,801 - 4,900 659 1,161 1,336 1,489 1,638

1,783

510 4,901 - 5,000 668 1,175 1,351 1,506 1,657

1,803

511 5,001 - 5,100 676 1,189 1,366 1,523 1,675

1,823

512 5,101 - 5,200 684 1,203 1,381 1,540 1,694

1,843

513 5,201 - 5,300 693 1,217 1,396 1,557 1,712

1,863

514 5,301 - 5,400 701 1,227 1,408 1,570 1,726

1,878

515 5,401 - 5,500 710 1,238 1,419 1,582 1,741

1,894

516 5,501 - 5,600 719 1,248 1,431 1,595 1,755

1,909

517 5,601 - 5,700 728 1,259 1,442 1,608 1,769

1,925

518 5,701 - 5,800 733 1,269 1,454 1,621 1,783

1,940

519 5,801 - 5,900 739 1,280 1,465 1,634 1,797

1,956

520 5,901 - 6,000 745 1,290 1,477 1,647 1,812

1,971

521 6,001 - 6,100 751 1,302 1,490 1,661 1,827

1,988

522 6,101 - 6,200 756 1,313 1,503 1,676 1,843

2,005

523 6,201 - 6,300 763 1,325 1,516 1,690 1,859

2,023

524 6,301 - 6,400 769 1,336 1,528 1,704 1,874

2,039

525 6,401 - 6,500 775 1,347 1,540 1,717 1,889

2,055

526 6,501 - 6,600 780 1,358 1,553 1,731 1,904

2,072

527 6,601 - 6,700 786 1,369 1,565 1,745 1,919

2,088

528 6,701 - 6,800 786 1,380 1,577 1,759 1,934

2,105

529 6,801 - 6,900 841 1,391 1,590 1,772 1,950

2,121

530 6,901 - 7,000 850 1,402 1,602 1,786 1,965

2,138

531 7,001 - 7,100 859 1,413 1,614 1,800 1,980

2,154

532 7,101 - 7,200 868 1,417 1,618 1,804 1,985

2,159

533 7,201 - 7,300 876 1,420 1,621 1,807 1,988

2,163

534 7,301 - 7,400 883 1,423 1,624 1,811 1,992

2,167

535 7,401 - 7,500 888 1,426 1,627 1,814 1,996

2,171

536 7,501 - 7,600 894 1,429 1,630 1,818 1,999

2,175

537 7,601 - 7,700 899 1,432 1,633 1,821 2,003

2,179

538 7,701 - 7,800 904 1,436 1,636 1,824 2,007

2,184

539 7,801 - 7,900 910 1,439 1,639 1,828 2,011

2,188

540 7,901 - 8,000 915 1,442 1,642 1,831 2,014

2,192

541 8,001 - 8,100 921 1,445 1,646 1,835 2,018

2,196

542 8,101 - 8,200 926 1,448 1,649 1,838 2,022

2,200

543 8,201 - 8,300 933 1,451 1,652 1,842 2,026

2,204

544 8,301 - 8,400 938 1,454 1,655 1,845 2,029

2,208

545 8,401 - 8,500 944 1,460 1,661 1,852 2,037

2,216

546 8,501 - 8,600 949 1,475 1,678 1,871 2,058

2,240

547 8,601 - 8,700 954 1,491 1,696 1,891 2,080

2,263

548 8,701 - 8,800 960 1,506 1,714 1,911 2,102

2,287

549 8,801 - 8,900 965 1,522 1,732 1,931 2,124

2,311

550 8,901 - 9,000 971 1,537 1,749 1,951 2,146

2,334

551 9,001 - 9,100 976 1,553 1,767 1,970 2,167

2,358

552 9,101 - 9,200 983 1,568 1,785 1,990 2,189

2,382

553 9,201 - 9,300 988 1,584 1,803 2,010 2,211

2,405

554 9,301 - 9,400 994 1,599 1,820 2,030 2,233

2,429

555 9,401 - 9,500 999 1,614 1,838 2,049 2,254

2,453

556 9,501 - 9,600 1,004 1,630 1,856 2,069 2,276

2,477

557 9,601 - 9,700 1,010 1,645 1,874 2,089 2,298

2,500

558 9,701 - 9,800 1,015 1,661 1,891 2,109 2,320

2,524

559 9,801 - 9,900 1,021 1,673 1,905 2,124 2,336

2,542

560 9,901 - 10,000 1,026 1,683 1,917 2,137 2,351

2,557

561 10,001 - 10,100 1,033 1,694 1,928 2,150 2,365

2,573

562 10,101 - 10,200 1,039 1,704 1,940 2,163 2,379

2,589

563 10,201 - 10,300 1,045 1,715 1,951 2,176 2,394

2,604

564 10,301 - 10,400 1,051 1,725 1,963 2,189 2,408

2,620

565 10,401 - 10,500 1,058 1,736 1,975 2,202 2,422

2,635

566 10,501 - 10,600 1,064 1,746 1,986 2,215 2,436

2,651

567 10,601 - 10,700 1,070 1,757 1,998 2,228 2,451

2,666

568 10,701 - 10,800 1,077 1,767 2,010 2,241 2,465

2,682

569 10,801 - 10,900 1,083 1,778 2,021 2,254 2,479

2,697

570 10,901 - 11,000 1,090 1,788 2,033 2,267 2,494

2,713

571 11,001 - 11,100 1,096 1,799 2,045 2,280 2,508

2,729

572 11,101 - 11,200 1,103 1,809 2,056 2,293 2,522

2,744

573 11,201 - 11,300 1,109 1,820 2,068 2,306 2,537

2,760

574 11,301 - 11,400 1,116 1,830 2,080 2,319 2,551

2,775

575 11,401 - 11,500 1,123 1,841 2,091 2,332 2,565

2,791

576 11,501 - 11,600 1,129 1,851 2,103 2,345 2,579

2,806

577 11,601 - 11,700 1,136 1,862 2,115 2,358 2,594

2,822

578 11,701 - 11,800 1,143 1,872 2,126 2,371 2,608

2,838

579 11,801 - 11,900 1,150 1,882 2,138 2,383 2,622

2,852

580 11,901 - 12,000 1,157 1,892 2,148 2,395 2,635

2,867

581 12,001 - 12,100 1,164 1,901 2,159 2,407 2,648

2,881

582 12,101 - 12,200 1,171 1,910 2,170 2,419 2,661

2,895

583 12,201 - 12,300 1,178 1,919 2,180 2,431 2,674

2,910

584 12,301 - 12,400 1,185 1,929 2,191 2,443 2,687

2,924

585 12,401 - 12,500 1,192 1,938 2,202 2,455 2,700

2,938

586 12,501 - 12,600 1,199 1,947 2,212 2,467 2,714

2,952

587 12,601 - 12,700 1,206 1,956 2,223 2,479 2,727

2,967

588 12,701 - 12,800 1,213 1,966 2,234 2,491 2,740

2,981

589 12,801 - 12,900 1,220 1,975 2,245 2,503 2,753

2,995

590 12,901 - 13,000 1,227 1,984 2,255 2,514 2,766

3,009

591 13,001 - 13,100 1,233 1,993 2,265 2,525 2,778

3,022

592 13,101 - 13,200 1,239 2,001 2,275 2,536 2,790

3,035

593 13,201 - 13,300 1,245 2,010 2,285 2,547 2,802

3,049

594 13,301 - 13,400 1,250 2,018 2,294 2,558 2,814

3,062

595 13,401 - 13,500 1,256 2,027 2,304 2,569 2,826

3,075

596 13,501 - 13,600 1,262 2,035 2,314 2,580 2,838

3,088

597 13,601 - 13,700 1,267 2,044 2,324 2,591 2,850

3,101

598 13,701 - 13,800 1,273 2,052 2,334 2,602 2,862

3,114

599 13,801 - 13,900 1,279 2,061 2,344 2,613 2,875

3,127

600 13,901 - 14,000 1,284 2,069 2,354 2,624 2,887

3,141

601 14,001 - 14,100 1,290 2,078 2,363 2,635 2,899

3,154

602 14,101 - 14,200 1,296 2,087 2,373 2,646 2,911

3,167

603 14,201 - 14,300 1,301 2,095 2,383 2,657 2,923

3,180

604 14,301 - 14,400 1,306 2,104 2,393 2,668 2,935

3,193

605 14,401 - 14,500 1,312 2,112 2,403 2,679 2,947

3,206

606 14,501 - 14,600 1,317 2,121 2,413 2,690 2,959

3,220

607 14,601 - 14,700 1,323 2,129 2,423 2,701 2,971

3,233

608 14,701 - 14,800 1,329 2,138 2,432 2,712 2,983

3,246

609 14,801 - 14,900 1,334 2,146 2,442 2,723 2,995

3,259

610 14,901 - 15,000 1,340 2,155 2,452 2,734 3,008

3,272

611 15,001 - 15,100 1,345 2,163 2,461 2,744 3,018

3,284

612 15,101 - 15,200 1,351 2,170 2,469 2,752 3,028

3,294

613 15,201 - 15,300 1,357 2,177 2,476 2,761 3,037

3,304

614 15,301 - 15,400 1,362 2,184 2,484 2,769 3,046

3,314

615 15,401 - 15,500 1,368 2,191 2,491 2,778 3,056

3,325

616 15,501 - 15,600 1,373 2,198 2,499 2,786 3,065

3,335

617 15,601 - 15,700 1,379 2,205 2,507 2,795 3,074

3,345

618 15,701 - 15,800 1,384 2,211 2,514 2,803 3,084

3,355

619 15,801 - 15,900 1,390 2,218 2,522 2,812 3,093

3,365

620 15,901 - 16,000 1,395 2,225 2,529 2,820 3,102

3,375

621 16,001 - 16,100 1,401 2,232 2,537 2,829 3,112

3,385

622 16,101 - 16,200 1,407 2,239 2,545 2,837 3,121

3,396

623 16,201 - 16,300 1,412 2,246 2,552 2,846 3,130

3,406

624 16,301 - 16,400 1,418 2,253 2,560 2,854 3,140

3,416

625 16,401 - 16,500 1,423 2,260 2,567 2,863 3,149

3,426

626 16,501 - 16,600 1,429 2,267 2,575 2,871 3,158

3,436

627 16,601 - 16,700 1,434 2,274 2,583 2,880 3,168

3,446

628 16,701 - 16,800 1,440 2,281 2,590 2,888 3,177

3,457

629 16,801 - 16,900 1,445 2,288 2,598 2,897 3,186

3,467

630 16,901 - 17,000 1,451 2,295 2,605 2,905 3,196

3,477

631 17,001 - 17,100 1,456 2,302 2,613 2,914 3,205

3,487

632 17,101 - 17,200 1,462 2,309 2,621 2,922 3,214

3,497

633 17,201 - 17,300 1,467 2,316 2,628 2,931 3,224

3,507

634 17,301 - 17,400 1,473 2,323 2,636 2,939 3,233

3,517

635 17,401 - 17,500 1,478 2,330 2,643 2,947 3,242

3,528

636 17,501 - 17,600 1,483 2,337 2,651 2,956 3,252

3,538

637 17,601 - 17,700 1,489 2,344 2,659 2,964 3,261

3,548

638 17,701 - 17,800 1,494 2,351 2,666 2,973 3,270

3,558

639 17,801 - 17,900 1,499 2,358 2,674 2,981 3,280

3,568

640 17,901 - 18,000 1,505 2,365 2,682 2,990 3,289

3,578

641 18,001 - 18,100 1,510 2,372 2,689 2,998 3,298

3,588

642 18,101 - 18,200 1,516 2,379 2,697 3,007 3,308

3,599

643 18,201 - 18,300 1,520 2,386 2,704 3,015 3,317

3,609

644 18,301 - 18,400 1,525 2,392 2,712 3,024 3,326

3,619

645 18,401 - 18,500 1,530 2,399 2,720 3,032 3,336

3,629

646 18,501 - 18,600 1,535 2,406 2,727 3,041 3,345

3,639

647 18,601 - 18,700 1,540 2,413 2,735 3,049 3,354

3,649

648 18,701 - 18,800 1,545 2,420 2,742 3,058 3,364

3,659

649 18,801 - 18,900 1,550 2,427 2,750 3,066 3,373

3,670

650 18,901 - 19,000 1,555 2,434 2,758 3,075 3,382

3,680

651 19,001 - 19,100 1,560 2,441 2,765 3,083 3,391

3,690

652 19,101 - 19,200 1,565 2,448 2,773 3,092 3,401

3,700

653 19,201 - 19,300 1,570 2,455 2,780 3,100 3,410

3,710

654 19,301 - 19,400 1,575 2,462 2,788 3,109 3,419

3,720

655 19,401 - 19,500 1,580 2,469 2,796 3,117 3,429

3,731

656 19,501 - 19,600 1,585 2,476 2,803 3,126 3,438

3,741

657 19,601 - 19,700 1,590 2,483 2,811 3,134 3,447

3,751

658 19,701 - 19,800 1,595 2,490 2,818 3,143 3,457

3,761

659 19,801 - 19,900 1,600 2,497 2,826 3,151 3,466

3,771

660 19,901 - 20,000 1,605 2,504 2,834 3,159 3,475

3,781

661 20,001 - 22,000 1,766 2,754 3,117 3,475 3,822 4,159
662 22,001 - 24,000 1,926 3,005 3,401 3,791 4,170 4,537
663 24,001 - 26,000 2,087 3,255 3,684 4,107 4,518 4,915
664 26,001 - 28,000 2,247 3,506 3,968 4,423 4,865 5,293
665 28,001 - 30,000 2,408 3,756 4,251 4,739 5,213 5,672
666 30,001 - 32,000 2,508 3,916 4,451 4,979 5,473 5,952
667 32,001 - 34,000 2,608 4,076 4,651 5,219 5,733 6,232
668 34,001 - 36,000 2,708 4,236 4,851 5,459 5,993 6,512
669 36,001 - 38,000 2,808 4,396 5,051 5,699 6,253 6,792
670 38,001 - 40,000 2,908 4,556 5,251 5,939 6,513 7,072
671 40,001 - 42,000 3,008 4,716 5,451 6,179 6,773 7,352
672 42,001 - 44,000 3,108 4,876 5,651 6,419 7,033 7,632
673 44,001 - 46,000 3,208 5,036 5,851 6,659 7,293 7,912
674 46,001 - 48,000 3,308 5,196 6,051 6,899 7,553 8,192
675 48,001 - 50,000 3,408 5,356 6,251 7,139 7,813 8,472
676 50,001 - 52,000 3,508 5,476 6,391 7,299 7,993 8,672

677 52,001 - 54,000 3,608 5,596 6,531 7,459 8,173 8,872
678 54,001 - 56,000 3,708 5,716 6,671 7,619 8,353 9,072
679 56,001 - 58,000 3,808 5,836 6,811 7,779 8,533 9,272
680 58,001 - 60,000 3,908 5,956 6,951 7,939 8,713 9,472
681 60,001 - 62,000 4,008 6,076 7,091 8,099 8,893 9,672
682 62,001 - 64,000 4,108 6,196 7,231 8,259 9,073 9,872
683 64,001 - 66,000 4,208 6,316 7,371 8,419 9,253 10,072
684 66,001 - 68,000 4,308 6,436 7,511 8,579 9,433 10,272
685 68,001 - 70,000 4,408 6,556 7,651 8,739 9,613 10,472
686 70,001 - 72,000 4,508 6,676 7,791 8,899 9,793 10,672
687 72,001 - 74,000 4,608 6,796 7,931 9,059 9,973 10,872
688 74,001 - 76,000 4,708 6,916 8,071 9,219 10,153 11,072
689 76,001 - 78,000 4,808 7,036 8,211 9,379 10,333 11,272
690 78,001 - 80,000 4,908 7,156 8,351 9,539 10,513 11,472
691 80,001 - 82,000 5,008 7,276 8,491 9,699 10,693 11,672
692 82,001 - 84,000 5,108 7,396 8,631 9,859 10,873 11,872
693 84,001 - 86,000 5,208 7,516 8,771 10,019 11,053 12,072
694 86,001 - 88,000 5,308 7,636 8,911 10,179 11,233 12,272
695 88,001 - 90,000 5,408 7,756 9,051 10,339 11,413 12,472
696 90,001 - 92,000 5,508 7,876 9,191 10,499 11,593 12,672
697 92,001 - 94,000 5,608 7,996 9,331 10,659 11,773 12,872
698 94,001 - 96,000 5,708 8,116 9,471 10,819 11,953 13,072
699 96,001 - 98,000 5,808 8,236 9,611 10,979 12,133 13,272
700 98,001 - 100,000 5,908 8,356 9,751 11,139 12,313 13,472
701 LOW INCOME TABLE
702 (Obligor Parent Only)
703 [Monthly Adj.
704 Gross Income Number of Children]
705 [1 2 3 4 5

6]

706 [From To]
707 [650 - 675 23 23 23 23 24

24]

708 [676 - 700 45 46 46 47 47

48]

709 [701 - 725 68 68 69 70 71

71]

710 [726 - 750 90 91 92 93 94

95]

711 [751 - 775 113 114 115 116 118

119]

712 [776 - 800 137 138 140 141

143]

713 [801 - 825 159 161 163 165

166]

714 [826 - 850 182 184 186 188

190]

715 [851 - 875 205 207 209 212

214]

716 [876 - 900 228 230 233 235

238]

717 [901 - 925 250 253 256 259

261]

718 [926 - 950 276 279 282

285]

719 [951 - 975 299 302 306

309]

720 [976 - 1,000 326 329

333]

721 [1,001 - 1,050 372 376

380]

722 Monthly Combined
723 Adj. Gross Income Number of Children
724 1 2 3 4 5

6

725 From To
726 0 - 649 30 30 30 30 30 30
727 650 - 675 30 30 30 30 31

31

728 676 - 700 58 60 60 61 61

62

729 701 - 725 88 88 90 91 92

92

730 726 - 750 117 118 119 120 122

123

731 751 - 775 147 148 149 151 153

155

732 776 - 800 178 179 182 183

186

733 801 - 825 207 209 212 214

216

734 826 - 850 236 239 242 244

247

735 851 - 875 266 269 272 275

278

736 876 - 900 296 299 303 305

309

737 901 - 925 325 329 333 337

339

738 926 - 950 359 363 366

370

739 951 - 975 389 393 398

402

740 976 - 1,000 424 428

433

741 1,001 - 1,050 484 489

494

742 Section 7. Section 78-45-7.15 is amended to read:
743 78-45-7.15. Medical expenses.
744 (1) The court shall order that insurance for the medical expenses of the minor children
745 be provided by a parent if it is available at a reasonable cost.
746 (2) In determining which parent shall be ordered to maintain insurance for medical
747 expenses, the court or administrative agency may consider the:
748 (a) reasonableness of the cost;
749 (b) availability of a group insurance policy;
750 (c) coverage of the policy; and
751 (d) preference of the custodial parent.
752 (3) The order shall require each parent to share equally the out-of-pocket costs of the
753 premium actually paid by a parent for the children's portion of insurance.
754 (4) The parent who provides the insurance coverage may receive credit against the base
755 child support award or recover the other parent's share of the children's portion of the premium.
756 In cases in which the parent does not have insurance but another member of the parent's
757 household provides insurance coverage for the children, the parent may receive credit against
758 the base child support award or recover the other parent's share of the children's portion of the
759 premium.
760 (5) The children's portion of the premium is a per capita share of the premium actually
761 paid. The premium expense for the children shall be calculated by dividing the premium
762 amount by the number of persons covered under the policy and multiplying the result by the
763 number of children in the instant case.
764 (6) The order shall require [each parent] the parents to share equally all reasonable and
765 necessary uninsured medical expenses incurred for the dependent children, including but not
766 limited to deductibles and copayments[, incurred for the dependent children].
767 (7) The parent ordered to maintain insurance shall provide verification of coverage to
768 the other parent, or to the Office of Recovery Services under Title IV of the Social Security
769 Act, 42 U.S.C. Section 601 et seq., upon initial enrollment of the dependent children, and

770 thereafter on or before January 2 of each calendar year. The parent shall notify the other
771 parent, or the Office of Recovery Services under Title IV of the Social Security Act, 42 U.S.C.
772 Section 601 et seq., of any change of insurance carrier, premium, or benefits within 30 calendar
773 days of the date he first knew or should have known of the change.
774 (8) A parent who incurs medical expenses shall provide written verification of the cost
775 and payment of medical expenses to the other parent within 30 days of payment.
776 (9) In addition to any other sanctions provided by the court, a parent incurring medical
777 expenses may be denied the right to receive credit for the expenses or to recover the other
778 parent's share of the expenses if that parent fails to comply with Subsections (7) and (8).
779 Section 8. Section 78-45-7.16 is amended to read:
780 78-45-7.16. Child care expenses -- Expenses not incurred.
781 (1) The child support order shall require that each parent share [equally] proportionally
782 the reasonable work-related child care expenses of the parents based on each parent's
783 percentage of the combined adjusted gross income amount identified on the child support
784 worksheet.
785 (2) (a) If an actual expense for child care is incurred, a parent shall begin paying his
786 share on a monthly basis immediately upon presentation of proof of the child care expense, but
787 if the child care expense ceases to be incurred, that parent may suspend making monthly
788 payment of that expense while it is not being incurred, without obtaining a modification of the
789 child support order.
790 (b) (i) In the absence of a court order to the contrary, a parent who incurs child care
791 expense shall provide written verification of the cost and identity of a child care provider to the
792 other parent upon initial engagement of a provider and thereafter on the request of the other
793 parent.
794 (ii) In the absence of a court order to the contrary, the parent shall notify the other
795 parent of any change of child care provider or the monthly expense of child care within 30
796 calendar days of the date of the change.
797 (3) In addition to any other sanctions provided by the court, a parent incurring child
798 care expenses may be denied the right to receive credit for the expenses or to recover the other
799 parent's share of the expenses if the parent incurring the expenses fails to comply with
800 Subsection (2)(b).

801 Section 9. Section 78-45-7.21 is amended to read:
802 78-45-7.21. Award of tax exemption for dependent children.
803 [(1) No presumption exists as to which parent should be awarded the right to claim a
804 child or children as exemptions for federal and state income tax purposes. Unless the parties
805 otherwise stipulate in writing, the court or administrative agency shall award in any final order
806 the exemption on a case-by-case basis.]
807 [(2) In awarding the exemption, the court or administrative agency shall consider:]
808 [(a) as the primary factor, the relative contribution of each parent to the cost of raising
809 the child; and]
810 [(b) among other factors, the relative tax benefit to each parent.]
811 [(3) Notwithstanding Subsection (2), the court or administrative agency]
812 (1) For federal and state income tax purposes, the parties shall divide the children
813 evenly. If there is an odd number of children, the custodial parent shall claim the greater
814 number of children in even years, and the noncustodial parent shall claim the greater number of
815 children in odd years.
816 (2) A noncustodial parent who has been given timely notice of obligations due under
817 the order but has not fulfilled those obligations may not [award] claim any exemption [to the
818 noncustodial parent if that parent is not current in his child support obligation, in which case
819 the court or administrative agency may award an exemption to], except with the written
820 consent of the custodial parent.
821 [(4) An exemption may not be awarded to a parent unless the award will result in a tax
822 benefit to that parent.]
823 Section 10. Effective date.
824 This bill takes effect on July 1, 2008.