Second 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: Lorie D. Fowlke
6
7 LONG TITLE
8 General Description:
9 This bill modifies child support guidelines and related issues.
10 Highlighted Provisions:
11 This bill:
12 . provides for a phase in of new child support tables;
13 . repeals the existing tables as of January 1, 2010;
14 . modifies definition provisions including defining "temporary" as a period of time
15 projected to be less than 12 months;
16 . addresses deviations from child support guidelines;
17 . addresses when adjustments to ordered support are to be made;
18 . directs the use of a portion of child support under specific circumstances;
19 . addresses the determination of income;
20 . addresses calculation of obligations;
21 . requires the use of the same table when adjusting child support amounts due to
22 certain changes related to a child;
23 . requires the use of the existing tables under specific circumstances;
24 . recalculates and updates the child support tables;
25 . clarifies obligation for certain medical expenses;

26 . addresses obligation for child care expenses;
27 . addresses claim of tax exemption; and
28 . makes technical corrections.
29 Monies Appropriated in this Bill:
30 None
31 Other Special Clauses:
32 This bill takes effect on July 1, 2007.
33 Utah Code Sections Affected:
34 AMENDS:
35 63-55b-178, as last amended by Chapter 65, Laws of Utah 2004
36 78-45-2, as last amended by Chapters 161 and 186, Laws of Utah 2000
37 78-45-7.2, as last amended by Chapter 176, Laws of Utah 2003
38 78-45-7.5, as last amended by Chapter 324, Laws of Utah 2006
39 78-45-7.7, as last amended by Chapter 255, Laws of Utah 2001
40 78-45-7.10, as last amended by Chapter 132, Laws of Utah 2006
41 78-45-7.14, as repealed and reenacted by Chapter 118, Laws of Utah 1994
42 78-45-7.15, as last amended by Chapter 176, Laws of Utah 2003
43 78-45-7.16, as last amended by Chapter 118, Laws of Utah 1994
44 REPEALS AND REENACTS:
45 78-45-7.21, as enacted by Chapter 118, Laws of Utah 1994
46
47 Be it enacted by the Legislature of the state of Utah:
48 Section 1. Section 63-55b-178 is amended to read:
49 63-55b-178. Repeal dates, Title 78.
50 (1) Section 78-9-101 , Practicing law without a license, is repealed May 3, 2007.
51 (2) Subsection 78-45-7.14 (1) is repealed January 1, 2010.
52 [(2)] (3) Title 78, Chapter 60, Limitation of Judgments Against Governmental Entities
53 Act, is repealed December 31, 2004.
54 Section 2. Section 78-45-2 is amended to read:
55 78-45-2. Definitions.
56 As used in this chapter:

57 (1) "Adjusted gross income" means income calculated under Subsection 78-45-7.6 (1).
58 (2) "Administrative agency" means the Office of Recovery Services or the Department
59 of Human Services.
60 (3) "Administrative order" means an order that has been issued by the Office of
61 Recovery Services, the Department of Human Services, or an administrative agency of another
62 state or other comparable jurisdiction with similar authority to that of the office.
63 (4) "Base child support award" means the award that may be ordered and is calculated
64 using the guidelines before additions for medical expenses and work-related child care costs.
65 (5) "Base combined child support obligation table," "child support table," "base child
66 support obligation table," "low income table," or "table" means the appropriate table in Section
67 78-45-7.14 .
68 (6) "Child" means:
69 (a) a son or daughter under the age of 18 years who is not otherwise emancipated,
70 self-supporting, married, or a member of the armed forces of the United States;
71 (b) a son or daughter over the age of 18 years, while enrolled in high school during the
72 normal and expected year of graduation and not otherwise emancipated, self-supporting,
73 married, or a member of the armed forces of the United States; or
74 (c) a son or daughter of any age who is incapacitated from earning a living and, if able
75 to provide some financial resources to the family, is not able to support self by own means.
76 (7) "Child support" means a base child support award [as defined in Section 78-45-2 ],
77 or a monthly financial award for uninsured medical expenses, ordered by a tribunal for the
78 support of a child, including current periodic payments, all arrearages which accrue under an
79 order for current periodic payments, and sum certain judgments awarded for arrearages,
80 medical expenses, and child care costs.
81 (8) "Child support order" or "support order" means a judgment, decree, or order of a
82 tribunal whether interlocutory or final, whether or not prospectively or retroactively modifiable,
83 whether incidental to a proceeding for divorce, judicial or legal separation, separate
84 maintenance, paternity, guardianship, civil protection, or otherwise which:
85 (a) establishes or modifies child support;
86 (b) reduces child support arrearages to judgment; or
87 (c) establishes child support or registers a child support order under Title 78, Chapter

88 45f, Uniform Interstate Family Support Act.
89 (9) "Child support services" or "IV-D child support services" means services provided
90 pursuant to Part D of Title IV of the Social Security Act, 42 U.S.C. Section 651 et seq.
91 (10) "Court" means the district court or juvenile court.
92 (11) "Guidelines" means the child support guidelines in Sections 78-45-7.2 through
93 78-45-7.21 .
94 (12) "Income" means earnings, compensation, or other payment due to an individual,
95 regardless of source, whether denominated as wages, salary, commission, bonus, pay,
96 allowances, contract payment, or otherwise, including severance pay, sick pay, and incentive
97 pay. "Income" includes:
98 (a) all gain derived from capital assets, labor, or both, including profit gained through
99 sale or conversion of capital assets;
100 (b) interest and dividends;
101 (c) periodic payments made under pension or retirement programs or insurance policies
102 of any type;
103 (d) unemployment compensation benefits;
104 (e) workers' compensation benefits; and
105 (f) disability benefits.
106 (13) "Joint physical custody" means the child stays with each parent overnight for more
107 than 30% of the year, and both parents contribute to the expenses of the child in addition to
108 paying child support.
109 (14) "Medical expenses" means health and dental expenses and related insurance costs.
110 (15) "Obligee" means an individual, this state, another state, or another comparable
111 jurisdiction to whom child support is owed or who is entitled to reimbursement of child
112 support or public assistance.
113 (16) "Obligor" means any person owing a duty of support.
114 (17) "Office" means the Office of Recovery Services within the Department of Human
115 Services.
116 (18) "Parent" includes a natural parent, or an adoptive parent.
117 (19) "Split custody" means that each parent has physical custody of at least one of the
118 children.

119 (20) "State" includes any state, territory, possession of the United States, the District of
120 Columbia, the Commonwealth of Puerto Rico, Native American Tribe, or other comparable
121 domestic or foreign jurisdiction.
122 (21) "Temporary" means a period of time that is projected to be less than 12 months in
123 duration.
124 [(21)] (22) "Third party" means an agency or a person other than the biological or
125 adoptive parent or a child who provides care, maintenance, and support to a child.
126 [(22)] (23) "Tribunal" means the district court, the Department of Human Services,
127 Office of Recovery Services, or court or administrative agency of any state, territory,
128 possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico,
129 Native American Tribe, or other comparable domestic or foreign jurisdiction.
130 [(23)] (24) "Work-related child care costs" means reasonable child care costs for up to
131 a full-time work week or training schedule as necessitated by the employment or training of a
132 parent under Section 78-45-7.17 .
133 [(24)] (25) "Worksheets" means the forms used to aid in calculating the base child
134 support award.
135 Section 3. Section 78-45-7.2 is amended to read:
136 78-45-7.2. Application of guidelines -- Use of ordered child support.
137 (1) The guidelines apply to any judicial or administrative order establishing or
138 modifying an award of child support entered on or after July 1, 1989.
139 (2) (a) The child support guidelines shall be applied as a rebuttable presumption in
140 establishing or modifying the amount of temporary or permanent child support.
141 (b) The rebuttable presumption means the provisions and considerations required by
142 the guidelines, the award amounts resulting from the application of the guidelines, and the use
143 of worksheets consistent with these guidelines are presumed to be correct, unless rebutted
144 under the provisions of this section.
145 (3) A written finding or specific finding on the record supporting the conclusion that
146 complying with a provision of the guidelines or ordering an award amount resulting from use
147 of the guidelines would be unjust, inappropriate, or not in the best interest of a child in a
148 particular case is sufficient to rebut the presumption in that case. If an order rebuts the
149 presumption through findings, it is considered a deviated order.

150 (4) The following shall be considered deviations from the guidelines, if:
151 (a) the order includes a written finding that it is a [nonguidelines order] deviation from
152 the guidelines;
153 (b) the guidelines worksheet has:
154 (i) the box checked for a deviation; and [has]
155 (ii) an explanation as to the reason; or
156 (c) the deviation [was] is made because there were more children than provided for in
157 the guidelines table.
158 (5) If the amount in the order and the amount on the guidelines worksheet differ[, but
159 the difference is less than] by $10[,] or more:
160 (a) the order [shall not be] is considered deviated; and
161 (b) the incomes listed on the worksheet may not be used in adjusting support for
162 emancipation.
163 (6) (a) Natural or adoptive children of either parent who live in the home of that parent
164 and are not children in common to both parties may at the option of either party be taken into
165 account under the guidelines in setting or modifying a child support award, as provided in
166 Subsection (7). Credit may not be given if:
167 (i) by giving credit to the obligor, children for whom a prior support order exists would
168 have their child support reduced; or
169 (ii) by giving credit to the obligee for a present family, the obligation of the obligor
170 would increase.
171 (b) Additional worksheets shall be prepared that compute the obligations of the
172 respective parents for the additional children. The obligations shall then be subtracted from the
173 appropriate parent's income before determining the award in the instant case.
174 (7) In a proceeding to modify an existing award, consideration of natural or adoptive
175 children born after entry of the order and who are not in common to both parties may be
176 applied to mitigate an increase in the award but may not be applied:
177 (a) for the benefit of the obligee if the credit would increase the support obligation of
178 the obligor from the most recent order; or
179 (b) for the benefit of the obligor if the amount of support received by the obligee would
180 be decreased from the most recent order.

181 (8) (a) If a child support order has not been issued or modified within the previous
182 three years, a parent, legal guardian, or the office may petition the court to adjust the amount of
183 a child support order.
184 (b) Upon receiving a petition under Subsection (8)(a), the court shall, taking into
185 account the best interests of the child[,]:
186 (i) determine whether there is a difference between the payor's ordered support amount
187 [ordered] and the payor's support amount that would be required under the guidelines[. If there
188 is a]; and
189 (ii) if there is a difference as described in Subsection (8)(b)(i), adjust the payor's
190 ordered support amount to the payor's support amount provided in the guidelines if:
191 (A) the difference [of] is 10% or more [and];
192 (B) the difference is not of a temporary nature[, the court shall adjust the amount to
193 that which is provided for in the guidelines.]; and
194 (C) the order adjusting the payor's ordered support amount does not deviate from the
195 guidelines.
196 (c) A showing of a substantial change in circumstances is not necessary for an
197 adjustment under this Subsection (8)[(b)].
198 (9) (a) A parent, legal guardian, or the office may at any time petition the court to
199 adjust the amount of a child support order if there has been a substantial change in
200 circumstances. A change in the base combined child support obligation table set forth in
201 Section 78-45-7.14 is not a substantial change in circumstances for the purposes of this
202 Subsection (9).
203 (b) For purposes of this Subsection (9)[(a)], a substantial change in circumstances may
204 include:
205 (i) material changes in custody;
206 (ii) material changes in the relative wealth or assets of the parties;
207 (iii) material changes of 30% or more in the income of a parent;
208 (iv) material changes in the employment potential and ability of a parent to earn;
209 (v) material changes in the medical needs of the child; [and] or
210 (vi) material changes in the legal responsibilities of either parent for the support of
211 others.

212 (c) Upon receiving a petition under Subsection (9)(a), the court shall, taking into
213 account the best interests of the child[,]:
214 (i) determine whether a substantial change has occurred[. If it has, the court shall
215 then];
216 (ii) if a substantial change has occurred, determine whether the change results in a
217 difference of 15% or more between the payor's ordered support amount and the payor's support
218 amount [of child support ordered and the amount] that would be required under the guidelines[.
219 If there is such a difference and, the difference is not of a temporary nature, the court shall];
220 and
221 (iii) adjust the [amount of child] payor's ordered support [ordered] amount to that
222 which is provided for in the guidelines[.] if:
223 (A) there is a difference of 15% or more;
224 (B) the difference is not of a temporary nature; and
225 (C) the order adjusting the payor's ordered support amount does not deviate from the
226 guidelines.
227 (10) Notice of the opportunity to adjust a support order under Subsections (8) and (9)
228 shall be included in each child support order [issued or modified after July 1, 1997].
229 Section 4. Section 78-45-7.5 is amended to read:
230 78-45-7.5. Determination of gross income -- Imputed income.
231 (1) As used in the guidelines, "gross income" includes prospective income from any
232 source, including earned and nonearned income sources which may include salaries, wages,
233 commissions, royalties, bonuses, rents, gifts from anyone, prizes, dividends, severance pay,
234 pensions, interest, trust income, alimony from previous marriages, annuities, capital gains,
235 Social Security benefits, workers' compensation benefits, unemployment compensation,
236 income replacement disability insurance benefits, and payments from "nonmeans-tested"
237 government programs.
238 (2) Income from earned income sources is limited to the equivalent of one full-time
239 40-hour job. If and only if during the time prior to the original support order, the parent
240 normally and consistently worked more than 40 hours at [his] the parent's job, the court may
241 consider this extra time as a pattern in calculating the parent's ability to provide child support.
242 (3) Notwithstanding Subsection (1), specifically excluded from gross income are:

243 (a) cash assistance provided under Title 35A, Chapter 3, Part 3, Family Employment
244 Program;
245 (b) benefits received under a housing subsidy program, the Job Training Partnership
246 Act, Supplemental Security Income, Social Security Disability Insurance, Medicaid, Food
247 Stamps, or General Assistance; and
248 (c) other similar means-tested welfare benefits received by a parent.
249 (4) (a) Gross income from self-employment or operation of a business shall be
250 calculated by subtracting necessary expenses required for self-employment or business
251 operation from gross receipts. The income and expenses from self-employment or operation of
252 a business shall be reviewed to determine an appropriate level of gross income available to the
253 parent to satisfy a child support award. Only those expenses necessary to allow the business to
254 operate at a reasonable level may be deducted from gross receipts.
255 (b) Gross income determined under this Subsection (4) may differ from the amount of
256 business income determined for tax purposes.
257 (5) (a) When possible, gross income should first be computed on an annual basis and
258 then recalculated to determine the average gross monthly income.
259 (b) Each parent shall provide verification of current income. Each parent shall provide
260 year-to-date pay stubs or employer statements and complete copies of tax returns from at least
261 the most recent year unless the court finds the verification is not reasonably available.
262 Verification of income from records maintained by the Department of Workforce Services may
263 be substituted for pay stubs, employer statements, and income tax returns.
264 (c) Historical and current earnings shall be used to determine whether an
265 underemployment or overemployment situation exists.
266 (6) Gross income includes income imputed to the parent under Subsection (7).
267 (7) (a) Income may not be imputed to a parent unless the parent stipulates to the
268 amount imputed, the [party] parent defaults, or, in contested cases, a hearing is held and [a
269 finding made that the parent is voluntarily unemployed or underemployed] the judge in a
270 judicial proceeding or the presiding officer in an administrative proceeding enters findings of
271 fact as to the evidentiary basis for the imputation.
272 (b) If income is imputed to a parent, the income shall be based upon employment
273 potential and probable earnings as derived from employment opportunities, work history,

274 occupation qualifications, and prevailing earnings for persons of similar backgrounds in the
275 community, or the median earning for persons in the same occupation in the same geographical
276 area as found in the statistics maintained by the Bureau of Labor Statistics.
277 (c) If a parent has no recent work history or their occupation is unknown, income shall
278 be imputed at least at the federal minimum wage for a 40-hour work week. To impute a greater
279 income, the judge in a judicial proceeding or the presiding officer in an administrative
280 proceeding shall enter specific findings of fact as to the evidentiary basis for the imputation.
281 (d) Income may not be imputed if any of the following conditions exist and the
282 condition is not of a temporary nature:
283 (i) the reasonable costs of child care for the parents' minor children approach or equal
284 the amount of income the custodial parent can earn;
285 (ii) a parent is physically or mentally [disabled to the extent he cannot] unable to earn
286 minimum wage;
287 (iii) a parent is engaged in career or occupational training to establish basic job skills;
288 or
289 (iv) unusual emotional or physical needs of a child require the custodial parent's
290 presence in the home.
291 (8) (a) Gross income may not include the earnings of a minor child who is the subject
292 of a child support award nor benefits to a minor child in the child's own right such as
293 Supplemental Security Income.
294 (b) Social Security benefits received by a child due to the earnings of a parent shall be
295 credited as child support to the parent upon whose earning record it is based, by crediting the
296 amount against the potential obligation of that parent. Other unearned income of a child may
297 be considered as income to a parent depending upon the circumstances of each case.
298 Section 5. Section 78-45-7.7 is amended to read:
299 78-45-7.7. Calculation of obligations.
300 (1) Each parent's child support obligation shall be established in proportion to their
301 adjusted gross incomes, unless the low income table is applicable. Except during periods of
302 court-ordered parent-time as set forth in Section 78-45-7.11 , the parents are obligated to pay
303 their proportionate shares of the base combined child support obligation. If physical custody of
304 the child changes from that assumed in the original order, modification of the order is not

305 necessary, even if only one parent is specifically ordered to pay in the order.
306 (2) Except in cases of joint physical custody and split custody as defined in Section
307 78-45-2 and in cases where the obligor's adjusted gross income is $1,050 or less monthly, the
308 base child support award shall be determined as follows:
309 (a) combine the adjusted gross incomes of the parents and determine the base
310 combined child support obligation using the base combined child support obligation table; and
311 (b) calculate each parent's proportionate share of the base combined child support
312 obligation by multiplying the combined child support obligation by each parent's percentage of
313 combined adjusted gross income.
314 (3) In the case of an incapacitated adult child, any amount that the incapacitated adult
315 child can contribute to [his or her] the incapacitated adult child's support may be considered in
316 the determination of child support and may be used to justify a reduction in the amount of
317 support ordered, except that in the case of orders involving multiple children, the reduction
318 shall not be greater than the effect of reducing the total number of children by one in the child
319 support table calculation.
320 (4) In cases where the monthly adjusted gross income of [the obligor] either parent is
321 between $650 and $1,050, the base child support award shall be the lesser of the amount
322 calculated in accordance with Subsection (2) and the amount calculated using the low income
323 table. If the income and number of children is found in an area of the low income table in
324 which no amount is shown, the base combined child support obligation table is to be used.
325 (5) The base combined child support obligation table provides combined child support
326 obligations for up to six children. For more than six children, additional amounts may be
327 added to the base child support obligation shown. Unless rebutted by Subsection 78-45-7.2 (3),
328 the amount ordered shall not be less than the amount which would be ordered for up to six
329 children.
330 (6) If the monthly adjusted gross income of [the obligor] either parent is $649 or less,
331 the tribunal shall determine the amount of the child support obligation on a case-by-case basis,
332 but the base child support award [shall] may not be less than [$20] $30.
333 (7) The amount shown on the table is the support amount for the total number of
334 children, not an amount per child.
335 (8) For all worksheets, income and support award figures shall be rounded to the

336 nearest dollar.
337 Section 6. Section 78-45-7.10 is amended to read:
338 78-45-7.10. Adjustment when child becomes emancipated.
339 (1) When a child becomes 18 years of age or graduates from high school during the
340 child's normal and expected year of graduation, whichever occurs later, or if the child dies,
341 marries, becomes a member of the armed forces of the United States, or is emancipated [by
342 court order pursuant to] in accordance with Title 78, Chapter 3a, Part 10, Emancipation, the
343 base child support award is automatically adjusted to the base combined child support
344 obligation for the remaining number of children due child support, shown in the table that was
345 used to establish the most recent order, using the incomes of the parties as specified in that
346 order or the worksheets, unless otherwise provided in the child support order.
347 (2) The award may not be reduced by a per child amount derived from the base child
348 support award originally ordered.
349 (3) If the incomes of the parties are not specified in the most recent order or the
350 worksheets, the information regarding the incomes is not consistent, or the order deviates from
351 the guidelines, automatic adjustment of the order does not apply and the order will continue
352 until modified by the issuing tribunal. If the order is deviated and the parties subsequently
353 obtain a judicial order that adjusts the support back to the date of the emancipation of the child,
354 the Office of Recovery Services may not be required to repay any difference in the support
355 collected during the interim.
356 Section 7. Section 78-45-7.14 is amended to read:
357 78-45-7.14. Base combined child support obligation table and low income table.
358 [The following includes the Base Combined Child Support Obligation Table and the
359 Low Income Table:]
360 (1) If a child support order is established or modified on or before December 31, 2007,
361 the tables in this Subsection (1) shall be used for a modification to that order made on or before
362 December 31, 2009.
363 BASE COMBINED CHILD SUPPORT OBLIGATION TABLE
364 (Both Parents)
365 Monthly Combined
366 Adj. Gross Income Number of Children

367 1 2 3 4 5

6

368 From To
369 650 - 675 99 184 191 198 200

201

370 676 - 700 103 190 198 205 207

209

371 701 - 725 106 197 205 212 214

216

372 726 - 750 110 204 212 220 221

223

373 751 - 775 113 211 219 227 229

231

374 776 - 800 117 218 226 234 236

238

375 801 - 825 121 224 243 261 263

265

376 826 - 850 124 231 253 275 277

279

377 851 - 875 128 238 263 289 291

294

378 876 - 900 132 245 274 303 305

308

379 901 - 925 135 251 284 316 319

322

380 926 - 950 139 258 294 330 333

336

381 951 - 975 143 265 305 344 347

350

382 976 - 1,000 146 272 315 358 361

364

383 1,001 - 1,050 154 285 335 385 389

393

384 1,051 - 1,100 161 299 356 413 417

421

385 1,101 - 1,150 168 313 377 441 444

449

386 1,151 - 1,200 176 326 387 449 454

460

387 1,201 - 1,250 183 340 403 465 475

484

388 1,251 - 1,300 190 353 418 482 496

508

389 1,301 - 1,350 198 367 433 499 516

532

390 1,351 - 1,400 205 381 448 515 537

556

391 1,401 - 1,450 212 394 463 532 558

580

392 1,451 - 1,500 220 408 478 549 579

605

393 1,501 - 1,550 227 421 493 565 600

629

394 1,551 - 1,600 234 435 509 582 620

653

395 1,601 - 1,650 242 449 524 599 641

677

396 1,651 - 1,700 249 462 539 615 662

701

397 1,701 - 1,750 256 476 554 632 683

725

398 1,751 - 1,800 264 489 569 649 704

749

399 1,801 - 1,850 271 503 584 664 723

771

400 1,851 - 1,900 278 517 597 677 736

786

401 1,901 - 1,950 286 530 610 690 750

800

402 1,951 - 2,000 293 544 622 700 752

813

403 2,001 - 2,100 308 571 643 716 779

833

404 2,101 - 2,200 319 592 666 741 807

862

405 2,201 - 2,300 328 608 687 766 835

891

406 2,301 - 2,400 336 625 708 791 862

921

407 2,401 - 2,500 345 641 725 809 882

942

408 2,501 - 2,600 354 658 746 834 909

972

409 2,601 - 2,700 362 674 767 859 937

1,001

410 2,701 - 2,800 371 691 788 885 964

1,031

411 2,801 - 2,900 380 707 809 910 992

1,060

412 2,901 - 3,000 388 724 830 936 1,020

1,090

413 3,001 - 3,100 397 740 851 962 1,048

1,120

414 3,101 - 3,200 406 756 872 987 1,076

1,149

415 3,201 - 3,300 414 773 893 1,013 1,103

1,179

416 3,301 - 3,400 423 789 914 1,039 1,131

1,208

417 3,401 - 3,500 431 804 934 1,064 1,159

1,238

418 3,501 - 3,600 438 817 953 1,090 1,187

1,268

419 3,601 - 3,700 444 830 973 1,116 1,215

1,297

420 3,701 - 3,800 451 843 992 1,141 1,243

1,327

421 3,801 - 3,900 458 856 1,012 1,167 1,270

1,356

422 3,901 - 4,000 465 870 1,031 1,192 1,297

1,386

423 4,001 - 4,100 472 883 1,050 1,217 1,325

1,415

424 4,101 - 4,200 479 896 1,069 1,242 1,352

1,444

425 4,201 - 4,300 486 909 1,088 1,267 1,379

1,474

426 4,301 - 4,400 493 923 1,107 1,292 1,407

1,503

427 4,401 - 4,500 499 936 1,131 1,326 1,443

1,541

428 4,501 - 4,600 506 949 1,150 1,350 1,470

1,570

429 4,601 - 4,700 513 962 1,169 1,375 1,498

1,600

430 4,701 - 4,800 520 975 1,188 1,400 1,525

1,629

431 4,801 - 4,900 527 989 1,207 1,425 1,552

1,658

432 4,901 - 5,000 534 1,002 1,226 1,450 1,580

1,687

433 5,001 - 5,100 541 1,015 1,245 1,475 1,607

1,717

434 5,101 - 5,200 547 1,028 1,264 1,500 1,634

1,746

435 5,201 - 5,300 554 1,042 1,282 1,522 1,658

1,772

436 5,301 - 5,400 561 1,055 1,300 1,544 1,682

1,797

437 5,401 - 5,500 568 1,068 1,317 1,566 1,706

1,823

438 5,501 - 5,600 575 1,081 1,335 1,588 1,730

1,848

439 5,601 - 5,700 582 1,093 1,351 1,610 1,754

1,874

440 5,701 - 5,800 586 1,103 1,367 1,632 1,778

1,899

441 5,801 - 5,900 591 1,112 1,383 1,653 1,802

1,925

442 5,901 - 6,000 596 1,122 1,398 1,675 1,826

1,950

443 6,001 - 6,100 601 1,131 1,414 1,697 1,850

1,976

444 6,101 - 6,200 605 1,141 1,430 1,719 1,874

2,001

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

2,026

446 6,301 - 6,400 615 1,159 1,461 1,762 1,921

2,052

447 6,401 - 6,500 620 1,169 1,480 1,791 1,951

2,084

448 6,501 - 6,600 624 1,178 1,495 1,812 1,975

2,109

449 6,601 - 6,700 629 1,188 1,511 1,834 1,998

2,134

450 6,701 - 6,800 629 1,188 1,511 1,834 1,998

2,134

451 6,801 - 6,900 673 1,188 1,511 1,834 1,998

2,134

452 6,901 - 7,000 680 1,188 1,511 1,834 1,998

2,134

453 7,001 - 7,100 687 1,188 1,511 1,834 1,998

2,134

454 7,101 - 7,200 694 1,188 1,511 1,834 1,998

2,134

455 7,201 - 7,300 701 1,188 1,520 1,834 1,998

2,134

456 7,301 - 7,400 706 1,189 1,531 1,834 1,998

2,134

457 7,401 - 7,500 710 1,197 1,541 1,834 1,998

2,134

458 7,501 - 7,600 715 1,205 1,551 1,834 1,998

2,134

459 7,601 - 7,700 719 1,213 1,562 1,834 1,998

2,134

460 7,701 - 7,800 723 1,220 1,572 1,834 1,998

2,134

461 7,801 - 7,900 728 1,228 1,582 1,834 1,998

2,137

462 7,901 - 8,000 732 1,236 1,592 1,834 2,000

2,150

463 8,001 - 8,100 737 1,244 1,603 1,834 2,013

2,164

464 8,101 - 8,200 741 1,252 1,613 1,841 2,026

2,178

465 8,201 - 8,300 746 1,259 1,623 1,853 2,039

2,192

466 8,301 - 8,400 750 1,267 1,633 1,864 2,052

2,206

467 8,401 - 8,500 755 1,275 1,644 1,876 2,064

2,220

468 8,501 - 8,600 759 1,283 1,654 1,887 2,077

2,234

469 8,601 - 8,700 763 1,291 1,664 1,899 2,090

2,247

470 8,701 - 8,800 768 1,298 1,675 1,911 2,103

2,261

471 8,801 - 8,900 772 1,306 1,685 1,922 2,116

2,275

472 8,901 - 9,000 777 1,314 1,695 1,934 2,129

2,289

473 9,001 - 9,100 781 1,322 1,705 1,945 2,141

2,303

474 9,101 - 9,200 786 1,330 1,716 1,957 2,154

2,317

475 9,201 - 9,300 790 1,337 1,726 1,969 2,167

2,330

476 9,301 - 9,400 795 1,345 1,736 1,980 2,180

2,344

477 9,401 - 9,500 799 1,353 1,747 1,992 2,193

2,358

478 9,501 - 9,600 803 1,361 1,757 2,003 2,206

2,372

479 9,601 - 9,700 808 1,369 1,767 2,015 2,218

2,386

480 9,701 - 9,800 812 1,376 1,777 2,027 2,231

2,400

481 9,801 - 9,900 817 1,384 1,788 2,038 2,244

2,414

482 9,901 - 10,000 821 1,392 1,798 2,050 2,257

2,427

483 10,001 - 10,100 826 1,400 1,808 2,061 2,270

2,441

484 LOW INCOME TABLE
485 (Obligor Parent Only)
486 Monthly Adj.
487 Gross Income Number of Children
488 1 2 3 4 5

6

489 From To
490 650 - 675 23 23 23 23 24

24

491 676 - 700 45 46 46 47 47

48

492 701 - 725 68 68 69 70 71

71

493 726 - 750 90 91 92 93 94

95

494 751 - 775 113 114 115 116 118

119

495 776 - 800 137 138 140 141

143

496 801 - 825 159 161 163 165

166

497 826 - 850 182 184 186 188

190

498 851 - 875 205 207 209 212

214

499 876 - 900 228 230 233 235

238

500 901 - 925 250 253 256 259

261

501 926 - 950 276 279 282

285

502 951 - 975 299 302 306

309

503 976 - 1,000 326 329

333

504 1,001 - 1,050 372 376

380

505 (2) The tables in this Subsection (2) shall be used to:
506 (a) establish a child support order entered for the first time on or after January 1, 2008;
507 (b) modify a child support order entered for the first time on or after January 1, 2008;
508 or
509 (c) modify a child support order entered on or before December 31, 2007, if the
510 modification is made on or after January 1, 2010.
511 BASE COMBINED CHILD SUPPORT OBLIGATION TABLE
512 (Both Parents)
513 Monthly Combined
514 Adj. Gross Income Number of Children
515 1 2 3 4 5

6

516 From To
517 726 - 750 138 245 286 319 351

382

518 751 - 775 141 252 294 328 360

392

519 776 - 800 146 259 301 336 370

402

520 801 - 825 151 265 309 345 379

412

521 826 - 850 155 272 317 353 389

423

522 851 - 875 160 279 324 362 398

433

523 876 - 900 165 285 332 370 407

443

524 901 - 925 169 292 340 379 417

453

525 926 - 950 174 299 348 387 426

464

526 951 - 975 179 305 355 396 436

474

527 976 - 1,000 183 312 363 405 445

484

528 1,001 - 1,050 193 322 374 417 459

500

529 1,051 - 1,100 201 335 390 435 478

520

530 1,101 - 1,150 210 348 405 452 497

541

531 1,151 - 1,200 220 362 420 469 516

561

532 1,201 - 1,250 229 375 436 486 535

582

533 1,251 - 1,300 238 388 451 503 553

602

534 1,301 - 1,350 248 401 467 520 572

623

535 1,351 - 1,400 256 414 481 536 590

642

536 1,401 - 1,450 265 426 495 552 607

661

537 1,451 - 1,500 275 438 510 568 625

680

538 1,501 - 1,550 284 451 524 584 643

699

539 1,551 - 1,600 293 463 538 600 660

718

540 1,601 - 1,650 303 476 553 616 678

737

541 1,651 - 1,700 311 488 567 632 695

757

542 1,701 - 1,750 320 500 581 648 713

776

543 1,751 - 1,800 330 513 596 664 731

795

544 1,801 - 1,850 339 525 610 680 748

814

545 1,851 - 1,900 348 538 624 696 766

833

546 1,901 - 1,950 358 550 638 712 783

852

547 1,951 - 2,000 366 562 652 727 800

870

548 2,001 - 2,100 385 580 673 750 825

898

549 2,101 - 2,200 399 604 701 781 859

935

550 2,201 - 2,300 410 628 728 812 893

972

551 2,301 - 2,400 420 652 756 843 927

1,009

552 2,401 - 2,500 431 676 784 874 961

1,046

553 2,501 - 2,600 443 700 811 904 995

1,082

554 2,601 - 2,700 453 723 838 934 1,028

1,118

555 2,701 - 2,800 464 747 865 964 1,060

1,154

556 2,801 - 2,900 475 770 891 994 1,093

1,189

557 2,901 - 3,000 485 794 918 1,024 1,126

1,225

558 3,001 - 3,100 496 817 945 1,054 1,159

1,261

559 3,101 - 3,200 508 838 970 1,081 1,189

1,294

560 3,201 - 3,300 518 859 994 1,108 1,219

1,326

561 3,301 - 3,400 529 881 1,018 1,135 1,248

1,358

562 3,401 - 3,500 539 902 1,042 1,162 1,278

1,391

563 3,501 - 3,600 548 923 1,066 1,189 1,308

1,423

564 3,601 - 3,700 555 944 1,090 1,216 1,337

1,455

565 3,701 - 3,800 564 965 1,115 1,243 1,367

1,487

566 3,801 - 3,900 573 985 1,138 1,269 1,396

1,519

567 3,901 - 4,000 581 1,004 1,160 1,294 1,423

1,548

568 4,001 - 4,100 590 1,024 1,182 1,318 1,450

1,577

569 4,101 - 4,200 599 1,043 1,204 1,342 1,477

1,607

570 4,201 - 4,300 608 1,062 1,226 1,367 1,503

1,636

571 4,301 - 4,400 616 1,081 1,248 1,391 1,530

1,665

572 4,401 - 4,500 624 1,101 1,270 1,416 1,557

1,694

573 4,501 - 4,600 633 1,119 1,291 1,439 1,583

1,722

574 4,601 - 4,700 641 1,133 1,306 1,456 1,601

1,742

575 4,701 - 4,800 650 1,147 1,321 1,473 1,620

1,762

576 4,801 - 4,900 659 1,161 1,336 1,489 1,638

1,783

577 4,901 - 5,000 668 1,175 1,351 1,506 1,657

1,803

578 5,001 - 5,100 676 1,189 1,366 1,523 1,675

1,823

579 5,101 - 5,200 684 1,203 1,381 1,540 1,694

1,843

580 5,201 - 5,300 693 1,217 1,396 1,557 1,712

1,863

581 5,301 - 5,400 701 1,227 1,408 1,570 1,726

1,878

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

1,894

583 5,501 - 5,600 719 1,248 1,431 1,595 1,755

1,909

584 5,601 - 5,700 728 1,259 1,442 1,608 1,769

1,925

585 5,701 - 5,800 733 1,269 1,454 1,621 1,783

1,940

586 5,801 - 5,900 739 1,280 1,465 1,634 1,797

1,956

587 5,901 - 6,000 745 1,290 1,477 1,647 1,812

1,971

588 6,001 - 6,100 751 1,302 1,490 1,661 1,827

1,988

589 6,101 - 6,200 756 1,313 1,503 1,676 1,843

2,005

590 6,201 - 6,300 763 1,325 1,516 1,690 1,859

2,023

591 6,301 - 6,400 769 1,336 1,528 1,704 1,874

2,039

592 6,401 - 6,500 775 1,347 1,540 1,717 1,889

2,055

593 6,501 - 6,600 780 1,358 1,553 1,731 1,904

2,072

594 6,601 - 6,700 786 1,369 1,565 1,745 1,919

2,088

595 6,701 - 6,800 786 1,380 1,577 1,759 1,934

2,105

596 6,801 - 6,900 841 1,391 1,590 1,772 1,950

2,121

597 6,901 - 7,000 850 1,402 1,602 1,786 1,965

2,138

598 7,001 - 7,100 859 1,413 1,614 1,800 1,980

2,154

599 7,101 - 7,200 868 1,417 1,618 1,804 1,985

2,159

600 7,201 - 7,300 876 1,420 1,621 1,807 1,988

2,163

601 7,301 - 7,400 883 1,423 1,624 1,811 1,992

2,167

602 7,401 - 7,500 888 1,426 1,627 1,814 1,996

2,171

603 7,501 - 7,600 894 1,429 1,630 1,818 1,999

2,175

604 7,601 - 7,700 899 1,432 1,633 1,821 2,003

2,179

605 7,701 - 7,800 904 1,436 1,636 1,824 2,007

2,184

606 7,801 - 7,900 910 1,439 1,639 1,828 2,011

2,188

607 7,901 - 8,000 915 1,442 1,642 1,831 2,014

2,192

608 8,001 - 8,100 921 1,445 1,646 1,835 2,018

2,196

609 8,101 - 8,200 926 1,448 1,649 1,838 2,022

2,200

610 8,201 - 8,300 933 1,451 1,652 1,842 2,026

2,204

611 8,301 - 8,400 938 1,454 1,655 1,845 2,029

2,208

612 8,401 - 8,500 944 1,460 1,661 1,852 2,037

2,216

613 8,501 - 8,600 949 1,475 1,678 1,871 2,058

2,240

614 8,601 - 8,700 954 1,491 1,696 1,891 2,080

2,263

615 8,701 - 8,800 960 1,506 1,714 1,911 2,102

2,287

616 8,801 - 8,900 965 1,522 1,732 1,931 2,124

2,311

617 8,901 - 9,000 971 1,537 1,749 1,951 2,146

2,334

618 9,001 - 9,100 976 1,553 1,767 1,970 2,167

2,358

619 9,101 - 9,200 983 1,568 1,785 1,990 2,189

2,382

620 9,201 - 9,300 988 1,584 1,803 2,010 2,211

2,405

621 9,301 - 9,400 994 1,599 1,820 2,030 2,233

2,429

622 9,401 - 9,500 999 1,614 1,838 2,049 2,254

2,453

623 9,501 - 9,600 1,004 1,630 1,856 2,069 2,276

2,477

624 9,601 - 9,700 1,010 1,645 1,874 2,089 2,298

2,500

625 9,701 - 9,800 1,015 1,661 1,891 2,109 2,320

2,524

626 9,801 - 9,900 1,021 1,673 1,905 2,124 2,336

2,542

627 9,901 - 10,000 1,026 1,683 1,917 2,137 2,351

2,557

628 10,001 - 10,100 1,033 1,694 1,928 2,150 2,365

2,573

629 10,101 - 10,200 1,039 1,704 1,940 2,163 2,379

2,589

630 10,201 - 10,300 1,045 1,715 1,951 2,176 2,394

2,604

631 10,301 - 10,400 1,051 1,725 1,963 2,189 2,408

2,620

632 10,401 - 10,500 1,058 1,736 1,975 2,202 2,422

2,635

633 10,501 - 10,600 1,064 1,746 1,986 2,215 2,436

2,651

634 10,601 - 10,700 1,070 1,757 1,998 2,228 2,451

2,666

635 10,701 - 10,800 1,077 1,767 2,010 2,241 2,465

2,682

636 10,801 - 10,900 1,083 1,778 2,021 2,254 2,479

2,697

637 10,901 - 11,000 1,090 1,788 2,033 2,267 2,494

2,713

638 11,001 - 11,100 1,096 1,799 2,045 2,280 2,508

2,729

639 11,101 - 11,200 1,103 1,809 2,056 2,293 2,522

2,744

640 11,201 - 11,300 1,109 1,820 2,068 2,306 2,537

2,760

641 11,301 - 11,400 1,116 1,830 2,080 2,319 2,551

2,775

642 11,401 - 11,500 1,123 1,841 2,091 2,332 2,565

2,791

643 11,501 - 11,600 1,129 1,851 2,103 2,345 2,579

2,806

644 11,601 - 11,700 1,136 1,862 2,115 2,358 2,594

2,822

645 11,701 - 11,800 1,143 1,872 2,126 2,371 2,608

2,838

646 11,801 - 11,900 1,150 1,882 2,138 2,383 2,622

2,852

647 11,901 - 12,000 1,157 1,892 2,148 2,395 2,635

2,867

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

2,881

649 12,101 - 12,200 1,171 1,910 2,170 2,419 2,661

2,895

650 12,201 - 12,300 1,178 1,919 2,180 2,431 2,674

2,910

651 12,301 - 12,400 1,185 1,929 2,191 2,443 2,687

2,924

652 12,401 - 12,500 1,192 1,938 2,202 2,455 2,700

2,938

653 12,501 - 12,600 1,199 1,947 2,212 2,467 2,714

2,952

654 12,601 - 12,700 1,206 1,956 2,223 2,479 2,727

2,967

655 12,701 - 12,800 1,213 1,966 2,234 2,491 2,740

2,981

656 12,801 - 12,900 1,220 1,975 2,245 2,503 2,753

2,995

657 12,901 - 13,000 1,227 1,984 2,255 2,514 2,766

3,009

658 13,001 - 13,100 1,233 1,993 2,265 2,525 2,778

3,022

659 13,101 - 13,200 1,239 2,001 2,275 2,536 2,790

3,035

660 13,201 - 13,300 1,245 2,010 2,285 2,547 2,802

3,049

661 13,301 - 13,400 1,250 2,018 2,294 2,558 2,814

3,062

662 13,401 - 13,500 1,256 2,027 2,304 2,569 2,826

3,075

663 13,501 - 13,600 1,262 2,035 2,314 2,580 2,838

3,088

664 13,601 - 13,700 1,267 2,044 2,324 2,591 2,850

3,101

665 13,701 - 13,800 1,273 2,052 2,334 2,602 2,862

3,114

666 13,801 - 13,900 1,279 2,061 2,344 2,613 2,875

3,127

667 13,901 - 14,000 1,284 2,069 2,354 2,624 2,887

3,141

668 14,001 - 14,100 1,290 2,078 2,363 2,635 2,899

3,154

669 14,101 - 14,200 1,296 2,087 2,373 2,646 2,911

3,167

670 14,201 - 14,300 1,301 2,095 2,383 2,657 2,923

3,180

671 14,301 - 14,400 1,306 2,104 2,393 2,668 2,935

3,193

672 14,401 - 14,500 1,312 2,112 2,403 2,679 2,947

3,206

673 14,501 - 14,600 1,317 2,121 2,413 2,690 2,959

3,220

674 14,601 - 14,700 1,323 2,129 2,423 2,701 2,971

3,233

675 14,701 - 14,800 1,329 2,138 2,432 2,712 2,983

3,246

676 14,801 - 14,900 1,334 2,146 2,442 2,723 2,995

3,259

677 14,901 - 15,000 1,340 2,155 2,452 2,734 3,008

3,272

678 15,001 - 15,100 1,345 2,163 2,461 2,744 3,018

3,284

679 15,101 - 15,200 1,351 2,170 2,469 2,752 3,028

3,294

680 15,201 - 15,300 1,357 2,177 2,476 2,761 3,037

3,304

681 15,301 - 15,400 1,362 2,184 2,484 2,769 3,046

3,314

682 15,401 - 15,500 1,368 2,191 2,491 2,778 3,056

3,325

683 15,501 - 15,600 1,373 2,198 2,499 2,786 3,065

3,335

684 15,601 - 15,700 1,379 2,205 2,507 2,795 3,074

3,345

685 15,701 - 15,800 1,384 2,211 2,514 2,803 3,084

3,355

686 15,801 - 15,900 1,390 2,218 2,522 2,812 3,093

3,365

687 15,901 - 16,000 1,395 2,225 2,529 2,820 3,102

3,375

688 16,001 - 16,100 1,401 2,232 2,537 2,829 3,112

3,385

689 16,101 - 16,200 1,407 2,239 2,545 2,837 3,121

3,396

690 16,201 - 16,300 1,412 2,246 2,552 2,846 3,130

3,406

691 16,301 - 16,400 1,418 2,253 2,560 2,854 3,140

3,416

692 16,401 - 16,500 1,423 2,260 2,567 2,863 3,149

3,426

693 16,501 - 16,600 1,429 2,267 2,575 2,871 3,158

3,436

694 16,601 - 16,700 1,434 2,274 2,583 2,880 3,168

3,446

695 16,701 - 16,800 1,440 2,281 2,590 2,888 3,177

3,457

696 16,801 - 16,900 1,445 2,288 2,598 2,897 3,186

3,467

697 16,901 - 17,000 1,451 2,295 2,605 2,905 3,196

3,477

698 17,001 - 17,100 1,456 2,302 2,613 2,914 3,205

3,487

699 17,101 - 17,200 1,462 2,309 2,621 2,922 3,214

3,497

700 17,201 - 17,300 1,467 2,316 2,628 2,931 3,224

3,507

701 17,301 - 17,400 1,473 2,323 2,636 2,939 3,233

3,517

702 17,401 - 17,500 1,478 2,330 2,643 2,947 3,242

3,528

703 17,501 - 17,600 1,483 2,337 2,651 2,956 3,252

3,538

704 17,601 - 17,700 1,489 2,344 2,659 2,964 3,261

3,548

705 17,701 - 17,800 1,494 2,351 2,666 2,973 3,270

3,558

706 17,801 - 17,900 1,499 2,358 2,674 2,981 3,280

3,568

707 17,901 - 18,000 1,505 2,365 2,682 2,990 3,289

3,578

708 18,001 - 18,100 1,510 2,372 2,689 2,998 3,298

3,588

709 18,101 - 18,200 1,516 2,379 2,697 3,007 3,308

3,599

710 18,201 - 18,300 1,520 2,386 2,704 3,015 3,317

3,609

711 18,301 - 18,400 1,525 2,392 2,712 3,024 3,326

3,619

712 18,401 - 18,500 1,530 2,399 2,720 3,032 3,336

3,629

713 18,501 - 18,600 1,535 2,406 2,727 3,041 3,345

3,639

714 18,601 - 18,700 1,540 2,413 2,735 3,049 3,354

3,649

715 18,701 - 18,800 1,545 2,420 2,742 3,058 3,364

3,659

716 18,801 - 18,900 1,550 2,427 2,750 3,066 3,373

3,670

717 18,901 - 19,000 1,555 2,434 2,758 3,075 3,382

3,680

718 19,001 - 19,100 1,560 2,441 2,765 3,083 3,391

3,690

719 19,101 - 19,200 1,565 2,448 2,773 3,092 3,401

3,700

720 19,201 - 19,300 1,570 2,455 2,780 3,100 3,410

3,710

721 19,301 - 19,400 1,575 2,462 2,788 3,109 3,419

3,720

722 19,401 - 19,500 1,580 2,469 2,796 3,117 3,429

3,731

723 19,501 - 19,600 1,585 2,476 2,803 3,126 3,438

3,741

724 19,601 - 19,700 1,590 2,483 2,811 3,134 3,447

3,751

725 19,701 - 19,800 1,595 2,490 2,818 3,143 3,457

3,761

726 19,801 - 19,900 1,600 2,497 2,826 3,151 3,466

3,771

727 19,901 - 20,000 1,605 2,504 2,834 3,159 3,475

3,781

728 20,001 - 22,000 1,766 2,754 3,117 3,475 3,822 4,159
729 22,001 - 24,000 1,926 3,005 3,401 3,791 4,170 4,537
730 24,001 - 26,000 2,087 3,255 3,684 4,107 4,518 4,915
731 26,001 - 28,000 2,247 3,506 3,968 4,423 4,865 5,293
732 28,001 - 30,000 2,408 3,756 4,251 4,739 5,213 5,672
733 30,001 - 32,000 2,508 3,916 4,451 4,979 5,473 5,952
734 32,001 - 34,000 2,608 4,076 4,651 5,219 5,733 6,232
735 34,001 - 36,000 2,708 4,236 4,851 5,459 5,993 6,512
736 36,001 - 38,000 2,808 4,396 5,051 5,699 6,253 6,792
737 38,001 - 40,000 2,908 4,556 5,251 5,939 6,513 7,072
738 40,001 - 42,000 3,008 4,716 5,451 6,179 6,773 7,352

739 42,001 - 44,000 3,108 4,876 5,651 6,419 7,033 7,632
740 44,001 - 46,000 3,208 5,036 5,851 6,659 7,293 7,912
741 46,001 - 48,000 3,308 5,196 6,051 6,899 7,553 8,192
742 48,001 - 50,000 3,408 5,356 6,251 7,139 7,813 8,472
743 50,001 - 52,000 3,508 5,476 6,391 7,299 7,993 8,672
744 52,001 - 54,000 3,608 5,596 6,531 7,459 8,173 8,872
745 54,001 - 56,000 3,708 5,716 6,671 7,619 8,353 9,072
746 56,001 - 58,000 3,808 5,836 6,811 7,779 8,533 9,272
747 58,001 - 60,000 3,908 5,956 6,951 7,939 8,713 9,472
748 60,001 - 62,000 4,008 6,076 7,091 8,099 8,893 9,672
749 62,001 - 64,000 4,108 6,196 7,231 8,259 9,073 9,872
750 64,001 - 66,000 4,208 6,316 7,371 8,419 9,253 10,072
751 66,001 - 68,000 4,308 6,436 7,511 8,579 9,433 10,272
752 68,001 - 70,000 4,408 6,556 7,651 8,739 9,613 10,472
753 70,001 - 72,000 4,508 6,676 7,791 8,899 9,793 10,672
754 72,001 - 74,000 4,608 6,796 7,931 9,059 9,973 10,872
755 74,001 - 76,000 4,708 6,916 8,071 9,219 10,153 11,072
756 76,001 - 78,000 4,808 7,036 8,211 9,379 10,333 11,272
757 78,001 - 80,000 4,908 7,156 8,351 9,539 10,513 11,472
758 80,001 - 82,000 5,008 7,276 8,491 9,699 10,693 11,672
759 82,001 - 84,000 5,108 7,396 8,631 9,859 10,873 11,872
760 84,001 - 86,000 5,208 7,516 8,771 10,019 11,053 12,072
761 86,001 - 88,000 5,308 7,636 8,911 10,179 11,233 12,272
762 88,001 - 90,000 5,408 7,756 9,051 10,339 11,413 12,472
763 90,001 - 92,000 5,508 7,876 9,191 10,499 11,593 12,672
764 92,001 - 94,000 5,608 7,996 9,331 10,659 11,773 12,872
765 94,001 - 96,000 5,708 8,116 9,471 10,819 11,953 13,072
766 96,001 - 98,000 5,808 8,236 9,611 10,979 12,133 13,272
767 98,001 - 100,000 5,908 8,356 9,751 11,139 12,313 13,472
768 LOW INCOME TABLE
769 (Obligor Parent Only)

770 Monthly Combined
771 Adj. Gross Income Number of Children
772 1 2 3 4 5

6

773 From To
774 0 - 649 30 30 30 30 30 30
775 650 - 675 30 30 30 30 31

31

776 676 - 700 58 60 60 61 61

62

777 701 - 725 88 88 90 91 92

92

778 726 - 750 117 118 119 120 122

123

779 751 - 775 147 148 149 151 153

155

780 776 - 800 178 179 182 183

186

781 801 - 825 207 209 212 214

216

782 826 - 850 236 239 242 244

247

783 851 - 875 266 269 272 275

278

784 876 - 900 296 299 303 305

309

785 901 - 925 325 329 333 337

339

786 926 - 950 359 363 366

370

787 951 - 975 389 393 398

402

788 976 - 1,000 424 428

433

789 1,001 - 1,050 484 489

494

790 Section 8. Section 78-45-7.15 is amended to read:
791 78-45-7.15. Medical expenses.
792 (1) The court shall order that insurance for the medical expenses of the minor children
793 be provided by a parent if it is available at a reasonable cost.
794 (2) In determining which parent shall be ordered to maintain insurance for medical
795 expenses, the court or administrative agency may consider the:
796 (a) reasonableness of the cost;
797 (b) availability of a group insurance policy;
798 (c) coverage of the policy; and
799 (d) preference of the custodial parent.
800 (3) The order shall require each parent to share equally the out-of-pocket costs of the

801 premium actually paid by a parent for the children's portion of insurance.
802 (4) The parent who provides the insurance coverage may receive credit against the base
803 child support award or recover the other parent's share of the children's portion of the premium.
804 In cases in which the parent does not have insurance but another member of the parent's
805 household provides insurance coverage for the children, the parent may receive credit against
806 the base child support award or recover the other parent's share of the children's portion of the
807 premium.
808 (5) The children's portion of the premium is a per capita share of the premium actually
809 paid. The premium expense for the children shall be calculated by dividing the premium
810 amount by the number of persons covered under the policy and multiplying the result by the
811 number of children in the instant case.
812 (6) The order shall require each parent to share equally all reasonable and necessary
813 uninsured medical expenses incurred for the dependent children, including but not limited to
814 deductibles and copayments[, incurred for the dependent children].
815 (7) The parent ordered to maintain insurance shall provide verification of coverage to
816 the other parent, or to the Office of Recovery Services under Title IV of the Social Security
817 Act, 42 U.S.C. Section 601 et seq., upon initial enrollment of the dependent children, and
818 thereafter on or before January 2 of each calendar year. The parent shall notify the other
819 parent, or the Office of Recovery Services under Title IV of the Social Security Act, 42 U.S.C.
820 Section 601 et seq., of any change of insurance carrier, premium, or benefits within 30 calendar
821 days of the date [he] the parent first knew or should have known of the change.
822 (8) A parent who incurs medical expenses shall provide written verification of the cost
823 and payment of medical expenses to the other parent within 30 days of payment.
824 (9) In addition to any other sanctions provided by the court, a parent incurring medical
825 expenses may be denied the right to receive credit for the expenses or to recover the other
826 parent's share of the expenses if that parent fails to comply with Subsections (7) and (8).
827 Section 9. Section 78-45-7.16 is amended to read:
828 78-45-7.16. Child care expenses -- Expenses not incurred.
829 (1) The child support order shall require that each parent share [equally] proportionally
830 the reasonable work-related child care expenses of the parents on the basis of each parent's
831 percentage of the combined adjusted gross income amount identified on the worksheet.

832 (2) (a) If an actual expense for child care is incurred, a parent shall begin paying [his]
833 that parent's share on a monthly basis immediately upon presentation of proof of the child care
834 expense, but if the child care expense ceases to be incurred, that parent may suspend making
835 monthly payment of that expense while it is not being incurred, without obtaining a
836 modification of the child support order.
837 (b) (i) In the absence of a court order to the contrary, a parent who incurs child care
838 expense shall provide written verification of the cost and identity of a child care provider to the
839 other parent upon initial engagement of a provider and thereafter on the request of the other
840 parent.
841 (ii) In the absence of a court order to the contrary, the parent shall notify the other
842 parent of any change of child care provider or the monthly expense of child care within 30
843 calendar days of the date of the change.
844 (3) In addition to any other sanctions provided by the court, a parent incurring child
845 care expenses may be denied the right to receive credit for the expenses or to recover the other
846 parent's share of the expenses if the parent incurring the expenses fails to comply with
847 Subsection (2)(b).
848 Section 10. Section 78-45-7.21 is repealed and reenacted to read:
849 78-45-7.21. Award of tax exemption for dependent children.
850 (1) For federal and state income tax purposes, the parties shall divide the children
851 evenly. If there is an odd number of children, the custodial parent shall claim the greater
852 number of children in even years, and the noncustodial parent shall claim the greater number of
853 children in odd years.
854 (2) A noncustodial parent who has been given timely notice of obligations due under
855 the order but has not fulfilled those obligations may not claim any exemption, except with the
856 written consent of the custodial parent.
857 Section 11. Effective date.
858 This bill takes effect on July 1, 2007.