CHILD SUPPORT GUIDELINES

2007 GENERAL SESSION

STATE OF UTAH

 

 

LONG TITLE

General Description:

This bill updates child support guidelines and makes other corrections.

Highlighted Provisions:

This bill:

            ►    recalculates and updates the child support table amounts;

            ►    defines "temporary" as less than 12 months;

            ►    requires the use of the same table when adjusting child support amounts due to aging out or death of a child; and

            ►    makes technical corrections.

Monies Appropriated in this Bill:

None

Other Special Clauses:

            None

Utah Code Sections Affected:

AMENDS:

78-45-2, as last amended by Chapters 161 and 186, Laws of Utah 2000

78-45-7.2, as last amended by Chapter 176, Laws of Utah 2003

78-45-7.5, as last amended by Chapter 324, Laws of Utah 2006

78-45-7.7, as last amended by Chapter 255, Laws of Utah 2001

78-45-7.10, as last amended by Chapter 132, Laws of Utah 2006

78-45-7.14, as repealed and reenacted by Chapter 118, Laws of Utah 1994

78-45-7.15, as last amended by Chapter 176, Laws of Utah 2003

78-45-7.16, as last amended by Chapter 118, Laws of Utah 1994

78-45-7.21, as enacted by Chapter 118, Laws of Utah 1994

 

Be it enacted by the Legislature of the state of Utah:

            Section 1. Section 78-45-2 is amended to read:

            78-45-2.   Definitions.

            As used in this chapter:

            (1) "Adjusted gross income" means income calculated under Subsection 78-45-7.6(1).

            (2) "Administrative agency" means the Office of Recovery Services or the Department of Human Services.

            (3) "Administrative order" means an order that has been issued by the Office of Recovery Services, the Department of Human Services, or an administrative agency of another state or other comparable jurisdiction with similar authority to that of the office.

            (4) "Base child support award" means the award that may be ordered and is calculated using the guidelines before additions for medical expenses and work-related child care costs.

            (5) "Base combined child support obligation table," "child support table," "base child support obligation table," "low income table," or "table" means the appropriate table in Section 78-45-7.14.

            (6) "Child" means:

            (a) a son or daughter under the age of 18 years who is not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States;

            (b) a son or daughter over the age of 18 years, while enrolled in high school during the normal and expected year of graduation and not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States; or

            (c) a son or daughter of any age who is incapacitated from earning a living and, if able to provide some financial resources to the family, is not able to support self by own means.

            (7) "Child support" means a base child support award as defined in [Section 78-45-2] this section, or a monthly financial award for uninsured medical expenses, ordered by a tribunal for the support of a child, including current periodic payments, all arrearages which accrue under an order for current periodic payments, and sum certain judgments awarded for arrearages, medical expenses, and child care costs.

            (8) "Child support order" or "support order" means a judgment, decree, or order of a tribunal whether interlocutory or final, whether or not prospectively or retroactively modifiable, whether incidental to a proceeding for divorce, judicial or legal separation, separate maintenance, paternity, guardianship, civil protection, or otherwise which:

            (a) establishes or modifies child support;

            (b) reduces child support arrearages to judgment; or

            (c) establishes child support or registers a child support order under Title 78, Chapter 45f, Uniform Interstate Family Support Act.

            (9) "Child support services" or "IV-D child support services" means services provided pursuant to Part D of Title IV of the Social Security Act, 42 U.S.C. Section 651 et seq.

            (10) "Court" means the district court or juvenile court.

            (11) "Guidelines" means the child support guidelines in Sections 78-45-7.2 through 78-45-7.21.

            (12) "Income" means earnings, compensation, or other payment due to an individual, regardless of source, whether denominated as wages, salary, commission, bonus, pay, allowances, contract payment, or otherwise, including severance pay, sick pay, and incentive pay. "Income" includes:

            (a) all gain derived from capital assets, labor, or both, including profit gained through sale or conversion of capital assets;

            (b) interest and dividends;

            (c) periodic payments made under pension or retirement programs or insurance policies of any type;

            (d) unemployment compensation benefits;

            (e) workers' compensation benefits; and

            (f) disability benefits.

            (13) "Joint physical custody" means the child stays with each parent overnight for more than 30% of the year, and both parents contribute to the expenses of the child in addition to paying child support.

            (14) "Medical expenses" means health and dental expenses and related insurance costs.

            (15) "Obligee" means an individual, this state, another state, or another comparable jurisdiction to whom child support is owed or who is entitled to reimbursement of child support or public assistance.

            (16) "Obligor" means any person owing a duty of support.

            (17) "Office" means the Office of Recovery Services within the Department of Human Services.

            (18) "Parent" includes a natural parent, or an adoptive parent.

            (19) "Split custody" means that each parent has physical custody of at least one of the children.

            (20) "State" includes any state, territory, possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, Native American Tribe, or other comparable domestic or foreign jurisdiction.

            (21) "Temporary" means projected to be less than 12 months in duration.

            [(21)] (22) "Third party" means an agency or a person other than the biological or adoptive parent or a child who provides care, maintenance, and support to a child.

            [(22)] (23) "Tribunal" means the district court, the Department of Human Services, Office of Recovery Services, or court or administrative agency of any state, territory, possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, Native American Tribe, or other comparable domestic or foreign jurisdiction.

            [(23)] (24) "Work-related child care costs" means reasonable child care costs for up to a full-time work week or training schedule as necessitated by the employment or training of a parent under Section 78-45-7.17.

            [(24)] (25) "Worksheets" means the forms used to aid in calculating the base child support award.

            Section 2. Section 78-45-7.2 is amended to read:

            78-45-7.2.   Application of guidelines -- Rebuttal.

            (1) The guidelines apply to any judicial or administrative order establishing or modifying an award of child support entered on or after July 1, 1989.

            (2) (a) The child support guidelines shall be applied as a rebuttable presumption in establishing or modifying the amount of temporary or permanent child support.

            (b) The rebuttable presumption means the provisions and considerations required by the guidelines, the award amounts resulting from the application of the guidelines, and the use of worksheets consistent with these guidelines are presumed to be correct, unless rebutted under the provisions of this section.

            (3) A written finding or specific finding on the record supporting the conclusion that complying with a provision of the guidelines or ordering an award amount resulting from use of the guidelines would be unjust, inappropriate, or not in the best interest of a child in a particular case is sufficient to rebut the presumption in that case. If an order rebuts the presumption through findings, it is considered a deviated order.

            (4) The following shall be considered deviations from the guidelines, if:

            (a) the order includes a written finding that it is a [nonguidelines order] deviation from the guidelines;

            (b) the guidelines worksheet has the box checked for a deviation and has an explanation as to the reason; or

            (c) the deviation was made because there were more children than provided for in the guidelines table.

            (5) If the amount in the order and the amount on the guidelines worksheet differ[, but the difference is less than] by $10 or more, the order shall [not] be considered deviated and the incomes listed on the worksheet may not be used in adjusting support for emancipation.

            (6) (a) Natural or adoptive children of either parent who live in the home of that parent and are not children in common to both parties may at the option of either party be taken into account under the guidelines in setting or modifying a child support award, as provided in Subsection (7). Credit may not be given if:

            (i) by giving credit to the obligor, children for whom a prior support order exists would have their child support reduced; or

            (ii) by giving credit to the obligee for a present family, the obligation of the obligor would increase.

            (b) Additional worksheets shall be prepared that compute the obligations of the respective parents for the additional children. The obligations shall then be subtracted from the appropriate parent's income before determining the award in the instant case.

            (7) In a proceeding to modify an existing award, consideration of natural or adoptive children born after entry of the order and who are not in common to both parties may be applied to mitigate an increase in the award but may not be applied:

            (a) for the benefit of the obligee if the credit would increase the support obligation of the obligor from the most recent order; or

            (b) for the benefit of the obligor if the amount of support received by the obligee would be decreased from the most recent order.

            (8) (a) If a child support order has not been issued or modified within the previous three years, a parent, legal guardian, or the office may petition the court to adjust the amount of a child support order.

            (b) Upon receiving a petition under Subsection (8)(a), the court shall, taking into account the best interests of the child, determine whether there is a difference between the payor's ordered support amount [ordered] and the payor's support amount that would be required under the guidelines. [If]

            (i) If the current amount was ordered prior to January 1, 2007, there is a difference of 25% or more, the difference is not of a temporary nature, and the order does not deviate from the guidelines, the court shall adjust the amount to that which is provided for in the guidelines.

            (ii) If the current amount was ordered on or after January 1, 2007, there is a difference of 10% or more [and], the difference is not of a temporary nature, and the order does not deviate from the guidelines, the court shall adjust the amount to that which is provided for in the guidelines.

            (c) A showing of a substantial change in circumstances is not necessary for an adjustment under Subsection (8)(b).

            (9) (a) A parent, legal guardian, or the office may at any time petition the court to adjust the amount of a child support order if there has been a substantial change in circumstances. A change in the base combined child support obligation table set forth in Section 78-45-7.14 is not a substantial change in circumstances for the purposes of this section.

            (b) For purposes of Subsection (9)(a), a substantial change in circumstances may include:

            (i) material changes in custody;

            (ii) material changes in the relative wealth or assets of the parties;

            (iii) material changes of 30% or more in the income of a parent;

            (iv) material changes in the employment potential and ability of a parent to earn;

            (v) material changes in the medical needs of the child; and

            (vi) material changes in the legal responsibilities of either parent for the support of others.

            (c) Upon receiving a petition under Subsection (9)(a), the court shall, taking into account the best interests of the child, determine whether a substantial change has occurred. If it has, the court shall then determine whether the change results in a difference of 15% or more between the payor's ordered support amount and the payor's support amount [of child support ordered and the amount] that would be required under the guidelines. If there is such a difference [and], the difference is not of a temporary nature, and the order does not deviate from the guidelines, the court shall adjust the amount of child support ordered to that which is provided for in the guidelines.

            (10) Notice of the opportunity to adjust a support order under Subsections (8) and (9) shall be included in each child support order issued or modified after July 1, 1997.

            Section 3. Section 78-45-7.5 is amended to read:

            78-45-7.5.   Determination of gross income -- Imputed income.

            (1) As used in the guidelines, "gross income" includes prospective income from any source, including earned and nonearned income sources which may include salaries, wages, commissions, royalties, bonuses, rents, gifts from anyone, prizes, dividends, severance pay, pensions, interest, trust income, alimony from previous marriages, annuities, capital gains, Social Security benefits, workers' compensation benefits, unemployment compensation, income replacement disability insurance benefits, and payments from "nonmeans-tested" government programs.

            (2) Income from earned income sources is limited to the equivalent of one full-time 40-hour job. If and only if during the time prior to the original support order, the parent normally and consistently worked more than 40 hours at his job, the court may consider this extra time as a pattern in calculating the parent's ability to provide child support.

            (3) Notwithstanding Subsection (1), specifically excluded from gross income are:

            (a) cash assistance provided under Title 35A, Chapter 3, Part 3, Family Employment Program;

            (b) benefits received under a housing subsidy program, the Job Training Partnership Act, Supplemental Security Income, Social Security Disability Insurance, Medicaid, Food Stamps, or General Assistance; and

            (c) other similar means-tested welfare benefits received by a parent.

            (4) (a) Gross income from self-employment or operation of a business shall be calculated by subtracting necessary expenses required for self-employment or business operation from gross receipts. The income and expenses from self-employment or operation of a business shall be reviewed to determine an appropriate level of gross income available to the parent to satisfy a child support award. Only those expenses necessary to allow the business to operate at a reasonable level may be deducted from gross receipts.

            (b) Gross income determined under this Subsection (4) may differ from the amount of business income determined for tax purposes.

            (5) (a) When possible, gross income should first be computed on an annual basis and then recalculated to determine the average gross monthly income.

            (b) Each parent shall provide verification of current income. Each parent shall provide year-to-date pay stubs or employer statements and complete copies of tax returns from at least the most recent year unless the court finds the verification is not reasonably available. Verification of income from records maintained by the Department of Workforce Services may be substituted for pay stubs, employer statements, and income tax returns.

            (c) Historical and current earnings shall be used to determine whether an underemployment or overemployment situation exists.

            (6) Gross income includes income imputed to the parent under Subsection (7).

            (7) (a) Income may not be imputed to a parent unless the parent stipulates to the amount imputed, the party defaults, or, in contested cases, a hearing is held and [a finding made that the parent is voluntarily unemployed or underemployed] the judge in a judicial proceeding or the presiding officer in an administrative proceeding enters findings of fact as to the evidentiary basis for the imputation.

            (b) If income is imputed to a parent, the income shall be based upon employment potential and probable earnings as derived from employment opportunities, work history, occupation qualifications, and prevailing earnings for persons of similar backgrounds in the community, or the median earning for persons in the same occupation in the same geographical area as found in the statistics maintained by the Bureau of Labor Statistics.

            (c) If a parent has no recent work history or their occupation is unknown, income shall be imputed at least at the federal minimum wage for a 40-hour work week. To impute a greater income, the judge in a judicial proceeding or the presiding officer in an administrative proceeding shall enter specific findings of fact as to the evidentiary basis for the imputation.

            (d) Income may not be imputed if any of the following conditions exist and the condition is not of a temporary nature:

            (i) the reasonable costs of child care for the parents' minor children approach or equal the amount of income the custodial parent can earn;

            (ii) a parent is physically or mentally [disabled to the extent he cannot] unable to earn minimum wage;

            (iii) a parent is engaged in career or occupational training to establish basic job skills; or

            (iv) unusual emotional or physical needs of a child require the custodial parent's presence in the home.

            (8) (a) Gross income may not include the earnings of a minor child who is the subject of a child support award nor benefits to a minor child in the child's own right such as Supplemental Security Income.

            (b) Social Security benefits received by a child due to the earnings of a parent shall be credited as child support to the parent upon whose earning record it is based, by crediting the amount against the potential obligation of that parent. Other unearned income of a child may be considered as income to a parent depending upon the circumstances of each case.

            Section 4. Section 78-45-7.7 is amended to read:

            78-45-7.7.   Calculation of obligations.

            (1) For all worksheets, income and support award figures shall be rounded to the nearest dollar. Each parent's child support obligation shall be established in proportion to their adjusted gross incomes, unless the low income table is applicable. Except during periods of court-ordered parent-time as set forth in Section 78-45-7.11, the parents are obligated to pay their proportionate shares of the base combined child support obligation. If physical custody of the child changes from that assumed in the original order, modification of the order is not necessary, even if only one parent is specifically ordered to pay in the order.

            (2) Except in cases of joint physical custody and split custody as defined in Section 78-45-2 and in cases where the obligor's adjusted gross income is $1,050 or less monthly, the base child support award shall be determined as follows:

            (a) combine the adjusted gross incomes of the parents and determine the base combined child support obligation using the base combined child support obligation table; and

            (b) calculate each parent's proportionate share of the base combined child support obligation by multiplying the combined child support obligation by each parent's percentage of combined adjusted gross income.

            (3) In the case of an incapacitated adult child, any amount that the incapacitated adult child can contribute to his or her support may be considered in the determination of child support and may be used to justify a reduction in the amount of support ordered, except that in the case of orders involving multiple children, the reduction shall not be greater than the effect of reducing the total number of children by one in the child support table calculation.

            (4) In cases where the monthly adjusted gross income of [the obligor] either parent is between $650 and $1,050, the base child support award shall be the lesser of the amount calculated in accordance with Subsection (2) and the amount calculated using the low income table. If the income and number of children is found in an area of the low income table in which no amount is shown, the base combined child support obligation table is to be used.

            (5) The base combined child support obligation table provides combined child support obligations for up to six children. For more than six children, additional amounts may be added to the base child support obligation shown. Unless rebutted by Subsection 78-45-7.2(3), the amount ordered shall not be less than the amount which would be ordered for up to six children.

            (6) If the monthly adjusted gross income of [the obligor] either parent is $649 or less, the tribunal shall determine the amount of the child support obligation on a case-by-case basis, but the base child support award shall not be less than [$20] $30.

            (7) The amount shown on the table is the support amount for the total number of children, not an amount per child.

            Section 5. Section 78-45-7.10 is amended to read:

            78-45-7.10.   Adjustment when child becomes emancipated.

            (1) When a child becomes 18 years of age or graduates from high school during the child's normal and expected year of graduation, whichever occurs later, or if the child dies, marries, becomes a member of the armed forces of the United States, or is emancipated [by court order pursuant] in accordance with to Title 78, Chapter 3a, Part 10, Emancipation, the base child support award is automatically adjusted to the base combined child support obligation for the remaining number of children due child support, shown in the table that was used to establish the most recent order, using the incomes of the parties as specified in that order or the worksheets, unless otherwise provided in the child support order.

            (2) The award may not be reduced by a per child amount derived from the base child support award originally ordered.

            (3) If the incomes of the parties are not specified in the most recent order or the worksheets, the information regarding the incomes is not consistent, or the order deviates from the guidelines, automatic adjustment of the order does not apply and the order will continue until modified by the issuing tribunal. If the order is deviated and the parties subsequently obtain a judicial order that adjusts the support back to the date of the emancipation of the child, the Office of Recovery Services may not be required to repay any difference in the support collected during the interim.

            Section 6. Section 78-45-7.14 is amended to read:

            78-45-7.14.   Base combined child support obligation table and low income table.

            The following includes the Base Combined Child Support Obligation Table and the Low Income Table:

BASE COMBINED CHILD SUPPORT OBLIGATION TABLE

(Both Parents)

[Monthly Combined]

[Adj. Gross Income                                                    Number of Children]

                                        [1                  2                   3                    4                    5            6]

  [From              To]

    [650 - 675           99                  184                  191                  198                  200       201]

    [676 - 700          103                  190                  198                  205                  207       209]

    [701 - 725          106                  197                  205                  212                  214       216]

    [726 - 750          110                  204                  212                  220                  221       223]

    [751 - 775          113                  211                  219                  227                  229       231]

    [776 - 800          117                  218                  226                  234                  236       238]

    [801 - 825          121                  224                  243                  261                  263       265]

    [826 - 850          124                  231                  253                  275                  277       279]

    [851 - 875          128                  238                  263                  289                  291       294]

    [876 - 900          132                  245                  274                  303                  305       308]

    [901 - 925          135                  251                  284                  316                  319       322]

    [926 - 950          139                  258                  294                  330                  333       336]

    [951 - 975          143                  265                  305                  344                  347       350]

    [976 - 1,000          146                  272                  315                  358                  361       364]

  [1,001 - 1,050          154                  285                  335                  385                  389       393]

  [1,051 - 1,100          161                  299                  356                  413                  417       421]

  [1,101 - 1,150          168                  313                  377                  441                  444       449]

  [1,151 - 1,200          176                  326                  387                  449                  454       460]

  [1,201 - 1,250          183                  340                  403                  465                  475       484]

  [1,251 - 1,300          190                  353                  418                  482                  496       508]

  [1,301 - 1,350          198                  367                  433                  499                  516       532]

  [1,351 - 1,400          205                  381                  448                  515                  537       556]

  [1,401 - 1,450          212                  394                  463                  532                  558       580]

  [1,451 - 1,500          220                  408                  478                  549                  579       605]

  [1,501 - 1,550          227                  421                  493                  565                  600       629]

  [1,551 - 1,600          234                  435                  509                  582                  620       653]

  [1,601 - 1,650          242                  449                  524                  599                  641       677]

  [1,651 - 1,700          249                  462                  539                  615                  662       701]

  [1,701 - 1,750          256                  476                  554                  632                  683       725]

  [1,751 - 1,800          264                  489                  569                  649                  704       749]

  [1,801 - 1,850          271                  503                  584                  664                  723       771]

  [1,851 - 1,900          278                  517                  597                  677                  736       786]

  [1,901 - 1,950          286                  530                  610                  690                  750       800]

  [1,951 - 2,000          293                  544                  622                  700                  752       813]

  [2,001 - 2,100          308                  571                  643                  716                  779       833]

  [2,101 - 2,200          319                  592                  666                  741                  807       862]

  [2,201 - 2,300          328                  608                  687                  766                  835       891]

  [2,301 - 2,400          336                  625                  708                  791                  862       921]

  [2,401 - 2,500          345                  641                  725                  809                  882       942]

  [2,501 - 2,600          354                  658                  746                  834                  909       972]

  [2,601 - 2,700          362                  674                  767                  859                  937    1,001]

  [2,701 - 2,800          371                  691                  788                  885                  964    1,031]

  [2,801 - 2,900          380                  707                  809                  910                  992    1,060]

  [2,901 - 3,000          388                  724                  830                  936       1,020    1,090]

  [3,001 - 3,100          397                  740                  851                  962       1,048    1,120]

  [3,101 - 3,200          406                  756                  872                  987       1,076    1,149]

  [3,201 - 3,300          414                  773                  893       1,013       1,103    1,179]

  [3,301 - 3,400          423                  789                  914       1,039       1,131    1,208]

  [3,401 - 3,500          431                  804                  934       1,064       1,159    1,238]

  [3,501 - 3,600          438                  817                  953       1,090       1,187    1,268]

  [3,601 - 3,700          444                  830                  973       1,116       1,215    1,297]

  [3,701 - 3,800          451                  843                  992       1,141       1,243    1,327]

  [3,801 - 3,900          458                  856       1,012       1,167       1,270    1,356]

  [3,901 - 4,000          465                  870       1,031       1,192       1,297    1,386]

  [4,001 - 4,100          472                  883       1,050       1,217       1,325    1,415]

  [4,101 - 4,200          479                  896       1,069       1,242       1,352    1,444]

  [4,201 - 4,300          486                  909       1,088       1,267       1,379    1,474]

  [4,301 - 4,400          493                  923       1,107       1,292       1,407    1,503]

  [4,401 - 4,500          499                  936       1,131       1,326       1,443    1,541]

  [4,501 - 4,600          506                  949       1,150       1,350       1,470    1,570]

  [4,601 - 4,700          513                  962       1,169       1,375       1,498    1,600]

  [4,701 - 4,800          520                  975       1,188       1,400       1,525    1,629]

  [4,801 - 4,900          527                  989       1,207       1,425       1,552    1,658]

  [4,901 - 5,000          534       1,002       1,226       1,450       1,580    1,687]

  [5,001 - 5,100          541       1,015       1,245       1,475       1,607    1,717]

  [5,101 - 5,200          547       1,028       1,264       1,500       1,634    1,746]

  [5,201 - 5,300          554       1,042       1,282       1,522       1,658    1,772]

  [5,301 - 5,400          561       1,055       1,300       1,544       1,682    1,797]

  [5,401 - 5,500          568       1,068       1,317       1,566       1,706    1,823]

  [5,501 - 5,600          575       1,081       1,335       1,588       1,730    1,848]

  [5,601 - 5,700          582       1,093       1,351       1,610       1,754    1,874]

  [5,701 - 5,800          586       1,103       1,367       1,632       1,778    1,899]

  [5,801 - 5,900          591       1,112       1,383       1,653       1,802    1,925]

  [5,901 - 6,000          596       1,122       1,398       1,675       1,826    1,950]

  [6,001 - 6,100          601       1,131       1,414       1,697       1,850    1,976]

  [6,101 - 6,200          605       1,141       1,430       1,719       1,874    2,001]

  [6,201 - 6,300          610       1,150       1,445       1,740       1,897    2,026]

  [6,301 - 6,400          615       1,159       1,461       1,762       1,921    2,052]

  [6,401 - 6,500          620       1,169       1,480       1,791       1,951    2,084]

  [6,501 - 6,600          624       1,178       1,495       1,812       1,975    2,109]

  [6,601 - 6,700          629       1,188       1,511       1,834       1,998    2,134]

  [6,701 - 6,800          629       1,188       1,511       1,834       1,998    2,134]

  [6,801 - 6,900          673       1,188       1,511       1,834       1,998    2,134]

  [6,901 - 7,000          680       1,188       1,511       1,834       1,998    2,134]

  [7,001 - 7,100          687       1,188       1,511       1,834       1,998    2,134]

  [7,101 - 7,200          694       1,188       1,511       1,834       1,998    2,134]

  [7,201 - 7,300          701       1,188       1,520       1,834       1,998    2,134]

  [7,301 - 7,400          706       1,189       1,531       1,834       1,998    2,134]

  [7,401 - 7,500          710       1,197       1,541       1,834       1,998    2,134]

  [7,501 - 7,600          715       1,205       1,551       1,834       1,998    2,134]

  [7,601 - 7,700          719       1,213       1,562       1,834       1,998    2,134]

  [7,701 - 7,800          723       1,220       1,572       1,834       1,998    2,134]

  [7,801 - 7,900          728       1,228       1,582       1,834       1,998    2,137]

  [7,901 - 8,000          732       1,236       1,592       1,834       2,000    2,150]

  [8,001 - 8,100          737       1,244       1,603       1,834       2,013    2,164]

  [8,101 - 8,200          741       1,252       1,613       1,841       2,026    2,178]

  [8,201 - 8,300          746       1,259       1,623       1,853       2,039    2,192]

  [8,301 - 8,400          750       1,267       1,633       1,864       2,052    2,206]

  [8,401 - 8,500          755       1,275       1,644       1,876       2,064    2,220]

  [8,501 - 8,600          759       1,283       1,654       1,887       2,077    2,234]

  [8,601 - 8,700          763       1,291       1,664       1,899       2,090    2,247]

  [8,701 - 8,800          768       1,298       1,675       1,911       2,103    2,261]

  [8,801 - 8,900          772       1,306       1,685       1,922       2,116    2,275]

  [8,901 - 9,000          777       1,314       1,695       1,934       2,129    2,289]

  [9,001 - 9,100          781       1,322       1,705       1,945       2,141    2,303]

  [9,101 - 9,200          786       1,330       1,716       1,957       2,154    2,317]

  [9,201 - 9,300          790       1,337       1,726       1,969       2,167    2,330]

  [9,301 - 9,400          795       1,345       1,736       1,980       2,180    2,344]

  [9,401 - 9,500          799       1,353       1,747       1,992       2,193    2,358]

  [9,501 - 9,600          803       1,361       1,757       2,003       2,206    2,372]

  [9,601 - 9,700          808       1,369       1,767       2,015       2,218    2,386]

  [9,701 - 9,800          812       1,376       1,777       2,027       2,231    2,400]

  [9,801 - 9,900          817       1,384       1,788       2,038       2,244    2,414]

  [9,901 - 10,000          821       1,392       1,798       2,050       2,257    2,427]

[10,001 - 10,100         826       1,400       1,808       2,061       2,270    2,441]

Monthly Combined

Adj. Gross Income                                                     Number of Children

                                             1               2                   3                 4      5              6

  From To

     726 - 750             138              245                  286                 319                 351        382

     751 - 775             141              252                  294                 328                 360        392

     776 - 800             146              259                  301                 336                 370        402

     801 - 825             151              265                  309                 345                 379        412

     826 - 850             155              272                  317                 353                 389        423

     851 - 875             160              279                  324                 362                 398        433

     876 - 900             165              285                  332                 370                 407        443

     901 - 925             169              292                  340                 379                 417        453

     926 - 950             174              299                  348                 387                 426        464

     951 - 975             179              305                  355                 396                 436        474

     976 - 1,000             183              312                  363                 405                 445        484

  1,001 - 1,050            193              322                  374                 417                 459        500

  1,051 - 1,100            201              335                  390                 435                 478        520

  1,101 - 1,150            210              348                  405                 452                 497        541

  1,151 - 1,200            220              362                  420                 469                 516        561

  1,201 - 1,250            229              375                  436                 486                 535        582

  1,251 - 1,300            238              388                  451                 503                 553        602

  1,301 - 1,350            248              401                  467                 520                 572        623

  1,351 - 1,400            256              414                  481                 536                 590        642

  1,401 - 1,450            265              426                  495                 552                 607        661

  1,451 - 1,500            275              438                  510                 568                 625        680

  1,501 - 1,550            284              451                  524                 584                 643        699

  1,551 - 1,600            293              463                  538                 600                 660        718

  1,601 - 1,650            303              476                  553                 616                 678        737

  1,651 - 1,700            311              488                  567                 632                 695        757

  1,701 - 1,750            320              500                  581                 648                 713        776

  1,751 - 1,800            330              513                  596                 664                 731        795

  1,801 - 1,850            339              525                  610                 680                 748        814

  1,851 - 1,900            348              538                  624                 696                 766        833

  1,901 - 1,950            358              550                  638                 712                 783        852

  1,951 - 2,000            366              562                  652                 727                 800        870

  2,001 - 2,100            385              580                  673                 750                 825        898

  2,101 - 2,200            399              604                  701                 781                 859        935

  2,201 - 2,300            410              628                  728                 812                 893        972

  2,301 - 2,400            420              652                  756                 843                 927     1,009

  2,401 - 2,500            431              676                  784                 874                 961     1,046

  2,501 - 2,600            443              700                  811                 904                 995     1,082

  2,601 - 2,700            453              723                  838                 934      1,028      1,118

  2,701 - 2,800            464              747                  865                 964      1,060      1,154

  2,801 - 2,900            475              770                  891                 994      1,093      1,189

  2,901 - 3,000            485              794                  918     1,024      1,126      1,225

  3,001 - 3,100            496              817                  945     1,054      1,159      1,261

  3,101 - 3,200            508              838                  970     1,081      1,189      1,294

  3,201 - 3,300            518              859                  994     1,108      1,219      1,326

  3,301 - 3,400            529              881      1,018     1,135      1,248      1,358

  3,401 - 3,500            539              902      1,042     1,162      1,278      1,391

  3,501 - 3,600            548              923      1,066     1,189      1,308      1,423

  3,601 - 3,700            555              944      1,090     1,216      1,337      1,455

  3,701 - 3,800            564              965      1,115     1,243      1,367      1,487

  3,801 - 3,900            573              985      1,138     1,269      1,396      1,519

  3,901 - 4,000            581  1,004      1,160     1,294      1,423      1,548

  4,001 - 4,100            590  1,024      1,182     1,318      1,450      1,577

  4,101 - 4,200            599  1,043      1,204     1,342      1,477      1,607

  4,201 - 4,300            608  1,062      1,226     1,367      1,503      1,636

  4,301 - 4,400            616  1,081      1,248     1,391      1,530      1,665

  4,401 - 4,500            624  1,101      1,270     1,416      1,557      1,694

  4,501 - 4,600            633  1,119      1,291     1,439      1,583      1,722

  4,601 - 4,700            641  1,133      1,306     1,456      1,601      1,742

  4,701 - 4,800            650  1,147      1,321     1,473      1,620      1,762

  4,801 - 4,900            659  1,161      1,336     1,489      1,638      1,783

  4,901 - 5,000            668  1,175      1,351     1,506      1,657      1,803

  5,001 - 5,100            676  1,189      1,366     1,523      1,675      1,823

  5,101 - 5,200            684  1,203      1,381     1,540      1,694      1,843

  5,201 - 5,300            693  1,217      1,396     1,557      1,712      1,863

  5,301 - 5,400            701  1,227      1,408     1,570      1,726      1,878

  5,401 - 5,500            710  1,238      1,419     1,582      1,741      1,894

  5,501 - 5,600            719  1,248      1,431     1,595      1,755      1,909

  5,601 - 5,700            728  1,259      1,442     1,608      1,769      1,925

  5,701 - 5,800            733  1,269      1,454     1,621      1,783      1,940

  5,801 - 5,900            739  1,280      1,465     1,634      1,797      1,956

  5,901 - 6,000            745  1,290      1,477     1,647      1,812      1,971

  6,001 - 6,100            751  1,302      1,490     1,661      1,827      1,988

  6,101 - 6,200            756  1,313      1,503     1,676      1,843      2,005

  6,201 - 6,300            763  1,325      1,516     1,690      1,859      2,023

  6,301 - 6,400            769  1,336      1,528     1,704      1,874      2,039

  6,401 - 6,500            775  1,347      1,540     1,717      1,889      2,055

  6,501 - 6,600            780  1,358      1,553     1,731      1,904      2,072

  6,601 - 6,700            786  1,369      1,565     1,745      1,919      2,088

  6,701 - 6,800            786  1,380      1,577     1,759      1,934      2,105

  6,801 - 6,900            841  1,391      1,590     1,772      1,950      2,121

  6,901 - 7,000            850  1,402      1,602     1,786      1,965      2,138

  7,001 - 7,100            859  1,413      1,614     1,800      1,980      2,154

  7,101 - 7,200            868  1,417      1,618     1,804      1,985      2,159

  7,201 - 7,300            876  1,420      1,621     1,807      1,988      2,163

  7,301 - 7,400            883  1,423      1,624     1,811      1,992      2,167

  7,401 - 7,500            888  1,426      1,627     1,814      1,996      2,171

  7,501 - 7,600            894  1,429      1,630     1,818      1,999      2,175

  7,601 - 7,700            899  1,432      1,633     1,821      2,003      2,179

  7,701 - 7,800            904  1,436      1,636     1,824      2,007      2,184

  7,801 - 7,900            910  1,439      1,639     1,828      2,011      2,188

  7,901 - 8,000            915  1,442      1,642     1,831      2,014      2,192

  8,001 - 8,100            921  1,445      1,646     1,835      2,018      2,196

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

  8,201 - 8,300            933  1,451      1,652     1,842      2,026      2,204

  8,301 - 8,400            938  1,454      1,655     1,845      2,029      2,208

  8,401 - 8,500            944  1,460      1,661     1,852      2,037      2,216

  8,501 - 8,600            949  1,475      1,678     1,871      2,058      2,240

  8,601 - 8,700            954  1,491      1,696     1,891      2,080      2,263

  8,701 - 8,800            960  1,506      1,714     1,911      2,102      2,287

  8,801 - 8,900            965  1,522      1,732     1,931      2,124      2,311

  8,901 - 9,000            971  1,537      1,749     1,951      2,146      2,334

  9,001 - 9,100            976  1,553      1,767     1,970      2,167      2,358

  9,101 - 9,200            983  1,568      1,785     1,990      2,189      2,382

  9,201 - 9,300            988  1,584      1,803     2,010      2,211      2,405

  9,301 - 9,400            994  1,599      1,820     2,030      2,233      2,429

  9,401 - 9,500            999  1,614      1,838     2,049      2,254      2,453

  9,501 - 9,600            1,004  1,630      1,856     2,069      2,276      2,477

  9,601 - 9,700            1,010  1,645      1,874     2,089      2,298      2,500

  9,701 - 9,800            1,015  1,661      1,891     2,109      2,320      2,524

  9,801 - 9,900            1,021  1,673      1,905     2,124      2,336      2,542

  9,901 - 10,000            1,026  1,683      1,917     2,137      2,351      2,557

10,001 - 10,100           1,033  1,694      1,928     2,150      2,365      2,573

10,101 - 10,200           1,039  1,704      1,940     2,163      2,379      2,589

10,201 - 10,300           1,045  1,715      1,951     2,176      2,394      2,604

10,301 - 10,400           1,051  1,725      1,963     2,189      2,408      2,620

10,401 - 10,500           1,058  1,736      1,975     2,202      2,422      2,635

10,501 - 10,600           1,064  1,746      1,986     2,215      2,436      2,651

10,601 - 10,700           1,070  1,757      1,998     2,228      2,451      2,666

10,701 - 10,800           1,077  1,767      2,010     2,241      2,465      2,682

10,801 - 10,900           1,083  1,778      2,021     2,254      2,479      2,697

10,901 - 11,000           1,090  1,788      2,033     2,267      2,494      2,713

11,001 - 11,100           1,096  1,799      2,045     2,280      2,508      2,729

11,101 - 11,200           1,103  1,809      2,056     2,293      2,522      2,744

11,201 - 11,300           1,109  1,820      2,068     2,306      2,537      2,760

11,301 - 11,400           1,116  1,830      2,080     2,319      2,551      2,775

11,401 - 11,500           1,123  1,841      2,091     2,332      2,565      2,791

11,501 - 11,600           1,129  1,851      2,103     2,345      2,579      2,806

11,601 - 11,700           1,136  1,862      2,115     2,358      2,594      2,822

11,701 - 11,800           1,143  1,872      2,126     2,371      2,608      2,838

11,801 - 11,900           1,150  1,882      2,138     2,383      2,622      2,852

11,901 - 12,000           1,157  1,892      2,148     2,395      2,635      2,867

12,001 - 12,100           1,164  1,901      2,159     2,407      2,648      2,881

12,101 - 12,200           1,171  1,910      2,170     2,419      2,661      2,895

12,201 - 12,300           1,178  1,919      2,180     2,431      2,674      2,910

12,301 - 12,400           1,185  1,929      2,191     2,443      2,687      2,924

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

12,501 - 12,600           1,199  1,947      2,212     2,467      2,714      2,952

12,601 - 12,700           1,206  1,956      2,223     2,479      2,727      2,967

12,701 - 12,800           1,213  1,966      2,234     2,491      2,740      2,981

12,801 - 12,900           1,220  1,975      2,245     2,503      2,753      2,995

12,901 - 13,000           1,227  1,984      2,255     2,514      2,766      3,009

13,001 - 13,100           1,233  1,993      2,265     2,525      2,778      3,022

13,101 - 13,200           1,239  2,001      2,275     2,536      2,790      3,035

13,201 - 13,300           1,245  2,010      2,285     2,547      2,802      3,049

13,301 - 13,400           1,250  2,018      2,294     2,558      2,814      3,062

13,401 - 13,500           1,256  2,027      2,304     2,569      2,826      3,075

13,501 - 13,600           1,262  2,035      2,314     2,580      2,838      3,088

13,601 - 13,700           1,267  2,044      2,324     2,591      2,850      3,101

13,701 - 13,800           1,273  2,052      2,334     2,602      2,862      3,114

13,801 - 13,900           1,279  2,061      2,344     2,613      2,875      3,127

13,901 - 14,000           1,284  2,069      2,354     2,624      2,887      3,141

14,001 - 14,100           1,290  2,078      2,363     2,635      2,899      3,154

14,101 - 14,200           1,296  2,087      2,373     2,646      2,911      3,167

14,201 - 14,300           1,301  2,095      2,383     2,657      2,923      3,180

14,301 - 14,400           1,306  2,104      2,393     2,668      2,935      3,193

14,401 - 14,500           1,312  2,112      2,403     2,679      2,947      3,206

14,501 - 14,600           1,317  2,121      2,413     2,690      2,959      3,220

14,601 - 14,700           1,323  2,129      2,423     2,701      2,971      3,233

14,701 - 14,800           1,329  2,138      2,432     2,712      2,983      3,246

14,801 - 14,900           1,334  2,146      2,442     2,723      2,995      3,259

14,901 - 15,000           1,340  2,155      2,452     2,734      3,008      3,272

15,001 - 15,100           1,345  2,163      2,461     2,744      3,018      3,284

15,101 - 15,200           1,351  2,170      2,469     2,752      3,028      3,294

15,201 - 15,300           1,357  2,177      2,476     2,761      3,037      3,304

15,301 - 15,400           1,362  2,184      2,484     2,769      3,046      3,314

15,401 - 15,500           1,368  2,191      2,491     2,778      3,056      3,325

15,501 - 15,600           1,373  2,198      2,499     2,786      3,065      3,335

15,601 - 15,700           1,379  2,205      2,507     2,795      3,074      3,345

15,701 - 15,800           1,384  2,211      2,514     2,803      3,084      3,355

15,801 - 15,900           1,390  2,218      2,522     2,812      3,093      3,365

15,901 - 16,000           1,395  2,225      2,529     2,820      3,102      3,375

16,001 - 16,100           1,401  2,232      2,537     2,829      3,112      3,385

16,101 - 16,200           1,407  2,239      2,545     2,837      3,121      3,396

16,201 - 16,300           1,412  2,246      2,552     2,846      3,130      3,406

16,301 - 16,400           1,418  2,253      2,560     2,854      3,140      3,416

16,401 - 16,500           1,423  2,260      2,567     2,863      3,149      3,426

16,501 - 16,600           1,429  2,267      2,575     2,871      3,158      3,436

16,601 - 16,700           1,434  2,274      2,583     2,880      3,168      3,446

16,701 - 16,800           1,440  2,281      2,590     2,888      3,177      3,457

16,801 - 16,900           1,445  2,288      2,598     2,897      3,186      3,467

16,901 - 17,000           1,451  2,295      2,605     2,905      3,196      3,477

17,001 - 17,100           1,456  2,302      2,613     2,914      3,205      3,487

17,101 - 17,200           1,462  2,309      2,621     2,922      3,214      3,497

17,201 - 17,300           1,467  2,316      2,628     2,931      3,224      3,507

17,301 - 17,400           1,473  2,323      2,636     2,939      3,233      3,517

17,401 - 17,500           1,478  2,330      2,643     2,947      3,242      3,528

17,501 - 17,600           1,483  2,337      2,651     2,956      3,252      3,538

17,601 - 17,700           1,489  2,344      2,659     2,964      3,261      3,548

17,701 - 17,800           1,494  2,351      2,666     2,973      3,270      3,558

17,801 - 17,900           1,499  2,358      2,674     2,981      3,280      3,568

17,901 - 18,000           1,505  2,365      2,682     2,990      3,289      3,578

18,001 - 18,100           1,510  2,372      2,689     2,998      3,298      3,588

18,101 - 18,200           1,516  2,379      2,697     3,007      3,308      3,599

18,201 - 18,300           1,520  2,386      2,704     3,015      3,317      3,609

18,301 - 18,400           1,525  2,392      2,712     3,024      3,326      3,619

18,401 - 18,500           1,530  2,399      2,720     3,032      3,336      3,629

18,501 - 18,600           1,535  2,406      2,727     3,041      3,345      3,639

18,601 - 18,700           1,540  2,413      2,735     3,049      3,354      3,649

18,701 - 18,800           1,545  2,420      2,742     3,058      3,364      3,659

18,801 - 18,900           1,550  2,427      2,750     3,066      3,373      3,670

18,901 - 19,000           1,555  2,434      2,758     3,075      3,382      3,680

19,001 - 19,100           1,560  2,441      2,765     3,083      3,391      3,690

19,101 - 19,200           1,565  2,448      2,773     3,092      3,401      3,700

19,201 - 19,300           1,570  2,455      2,780     3,100      3,410      3,710

19,301 - 19,400           1,575  2,462      2,788     3,109      3,419      3,720

19,401 - 19,500           1,580  2,469      2,796     3,117      3,429      3,731

19,501 - 19,600           1,585  2,476      2,803     3,126      3,438      3,741

19,601 - 19,700           1,590  2,483      2,811     3,134      3,447      3,751

19,701 - 19,800           1,595  2,490      2,818     3,143      3,457      3,761

19,801 - 19,900           1,600  2,497      2,826     3,151      3,466      3,771

19,901 - 20,000           1,605  2,504      2,834     3,159      3,475      3,781

LOW INCOME TABLE

(Obligor Parent Only)

[Monthly Adj.

Gross Income                                                             Number of Children]

                                        [1                  2                   3                    4                    5            6]

  [From              To]

    [650 - 675           23                   23                   23                   23                   24         24]

    [676 - 700           45                   46                   46                   47                   47         48]

    [701 - 725           68                    68                   69                   70                   71         71]

    [726 - 750           90                   91                   92                   93                   94         95]

    [751 - 775          113                  114                  115                  116                  118       119]

    [776 - 800                                  137                  138                  140                  141       143]

    [801 - 825                                  159                  161                  163                  165       166]

    [826 - 850                                  182                  184                  186                  188       190]

    [851 - 875                                  205                  207                  209                  212       214]

    [876 - 900                                  228                  230                  233                  235       238]

    [901 - 925                                  250                  253                  256                  259       261]

    [926 - 950                                                          276                  279                  282       285]

    [951 - 975                                                          299                  302                  306       309]

    [976 - 1,000                                                                                  326                  329       333]

  [1,001 - 1,050                                                                                  372                  376       380]

Monthly Combined

Adj. Gross Income                                                     Number of Children

                                             1               2                   3                 4      5              6

 From To

      0 - 649                30             30                  30                30                 30       30

   650 - 675                30             30                  30                30                 31          31

   676 - 700                58             60                  60                61                 61          62

   701 - 725                88             88                  90                91                 92          92

   726 - 750                117             118                  119                120                122        123

   751 - 775                147             148                  149                151                153        155

   776 - 800                                        178                  179                182                183        186

   801 - 825                                        207                  209                212                214        216

   826 - 850                                        236                  239                242                244        247

   851 - 875                                        266                  269                272                275        278

   876 - 900                                        296                  299                303                305        309

   901 - 925                                        325                  329                333                337        339

   926 - 950                                                                359                363                366        370

   951 - 975                                                                389                393                398        402

   976 - 1,000                                                                                        424                428        433

1,001 - 1,050                                                                                       484                489        494

            Section 7. Section 78-45-7.15 is amended to read:

            78-45-7.15.   Medical expenses.

            (1) The court shall order that insurance for the medical expenses of the minor children be provided by a parent if it is available at a reasonable cost.

            (2) In determining which parent shall be ordered to maintain insurance for medical expenses, the court or administrative agency may consider the:

            (a) reasonableness of the cost;

            (b) availability of a group insurance policy;

            (c) coverage of the policy; and

            (d) preference of the custodial parent.

            (3) The order shall require each parent to share equally the out-of-pocket costs of the premium actually paid by a parent for the children's portion of insurance.

            (4) The parent who provides the insurance coverage may receive credit against the base child support award or recover the other parent's share of the children's portion of the premium. In cases in which the parent does not have insurance but another member of the parent's household provides insurance coverage for the children, the parent may receive credit against the base child support award or recover the other parent's share of the children's portion of the premium.

            (5) The children's portion of the premium is a per capita share of the premium actually paid. The premium expense for the children shall be calculated by dividing the premium amount by the number of persons covered under the policy and multiplying the result by the number of children in the instant case.

            (6) The order shall require [each parent] the parents to share equally all reasonable and necessary uninsured medical expenses incurred for the dependent children, including but not limited to deductibles and copayments, [incurred for the dependent children].

            (7) The parent ordered to maintain insurance shall provide verification of coverage to the other parent, or to the Office of Recovery Services under Title IV of the Social Security Act, 42 U.S.C. Section 601 et seq., upon initial enrollment of the dependent children, and thereafter on or before January 2 of each calendar year. The parent shall notify the other parent, or the Office of Recovery Services under Title IV of the Social Security Act, 42 U.S.C. Section 601 et seq., of any change of insurance carrier, premium, or benefits within 30 calendar days of the date he first knew or should have known of the change.

            (8) A parent who incurs medical expenses shall provide written verification of the cost and payment of medical expenses to the other parent within 30 days of payment.

            (9) In addition to any other sanctions provided by the court, a parent incurring medical expenses may be denied the right to receive credit for the expenses or to recover the other parent's share of the expenses if that parent fails to comply with Subsections (7) and (8).

            Section 8. Section 78-45-7.16 is amended to read:

            78-45-7.16.   Child care expenses -- Expenses not incurred.

            (1) The child support order shall require that each parent share [equally] proportionally the reasonable work-related child care expenses of the parents based on each parent's percentage of the combined adjusted gross income amount identified on the child support worksheet.

            (2) (a) If an actual expense for child care is incurred, a parent shall begin paying his share on a monthly basis immediately upon presentation of proof of the child care expense, but if the child care expense ceases to be incurred, that parent may suspend making monthly payment of that expense while it is not being incurred, without obtaining a modification of the child support order.

            (b) (i) In the absence of a court order to the contrary, a parent who incurs child care expense shall provide written verification of the cost and identity of a child care provider to the other parent upon initial engagement of a provider and thereafter on the request of the other parent.

            (ii) In the absence of a court order to the contrary, the parent shall notify the other parent of any change of child care provider or the monthly expense of child care within 30 calendar days of the date of the change.

            (3) In addition to any other sanctions provided by the court, a parent incurring child care expenses may be denied the right to receive credit for the expenses or to recover the other parent's share of the expenses if the parent incurring the expenses fails to comply with Subsection (2)(b).

            Section 9. Section 78-45-7.21 is amended to read:

            78-45-7.21.   Award of tax exemption for dependent children.

            (1) No presumption exists as to which parent should be awarded the right to claim a child or children as exemptions for federal and state income tax purposes. Unless the parties otherwise stipulate in writing, the court [or administrative agency] shall award in any final order the exemption on a case-by-case basis.

            (2) In awarding the exemption, the court [or administrative agency] shall consider:

            (a) [as the primary factor,] the relative contribution of each parent to the cost of raising the child; [and]

            (b) [among other factors,] the relative tax benefit to each parent[.]; and

            (c) that the child support guidelines tables incorporate the presumption that the custodial parent claims the children for tax purposes and the noncustodial parent's tax filing status is single with no dependents.

            (3) Notwithstanding Subsection (2), the court [or administrative agency] may not award any exemption to the noncustodial parent if that parent is not current in his child support obligation, in which case the court [or administrative agency] may award an exemption to the custodial parent.

            (4) An exemption may not be awarded to a parent unless the award will result in a tax benefit to that parent.