<chapter number="81-6"><effdate>9/1/2024</effdate><catchline>Child Support</catchline><part number="81-6-1"><catchline>General Provisions</catchline><section number="81-6-101"><histories><history>Amended by Chapter <modchap sess="2026GS">155</modchap>, 2026 General Session</history><modyear>2026</modyear></histories><catchline>Definitions for chapter.</catchline><tab/>As used in this chapter:<subsection number="81-6-101(1)">"Administrative agency" means the Office of Recovery Services or the Department of Health and Human Services.</subsection><subsection number="81-6-101(2)">"Administrative order" means the same as that term is defined in Section <xref depth="3" refnumber="26B-9-201">26B-9-201</xref>.</subsection><subsection number="81-6-101(3)">"Alimony" means the same as that term is defined in Section <xref depth="3" refnumber="81-4-101">81-4-101</xref>.</subsection><subsection number="81-6-101(4)">"Base child support award" means the award that may be ordered and is calculated using the child support guidelines before additions for medical expenses and work-related child care costs.</subsection><subsection number="81-6-101(5)">"Base combined child support obligation" means the presumed amount of child support that the parents should provide for their child as described in Subsection <xref depth="4" refnumber="81-6-204(1)">81-6-204(1)</xref>.</subsection><subsection number="81-6-101(6)">"Base combined child support obligation table" means the table described in Section <xref depth="3" refnumber="81-6-304">81-6-304</xref>.</subsection><subsection number="81-6-101(7)">"Child" means:<subsection number="81-6-101(7)(a)">a son or daughter who is under 18 years old and who is not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States;</subsection><subsection number="81-6-101(7)(b)">a son or daughter who is 18 years old or older 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</subsection><subsection number="81-6-101(7)(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.</subsection></subsection><subsection number="81-6-101(8)"><subsection number="81-6-101(8)(a)">"Child support" means a base child support award, or a monthly financial award for uninsured medical expenses, ordered by a tribunal for the support of a child.</subsection><subsection number="81-6-101(8)(b)">"Child support" includes current periodic payments, arrearages that accrue under an order for current periodic payments, and sum certain judgments awarded for arrearages, medical expenses, and child care costs.</subsection></subsection><subsection number="81-6-101(9)">"Child support guidelines" means the calculation and application of child support as described in Part <xref depth="2" refnumber="81-6-2">2, Calculation and Adjustment of Child Support</xref>.</subsection><subsection number="81-6-101(10)">"Child support order" means a judgment, decree, or order issued by a tribunal whether temporary, final, or subject to modification, that:<subsection number="81-6-101(10)(a)">establishes or modifies child support;</subsection><subsection number="81-6-101(10)(b)">reduces child support arrearages to judgment; or</subsection><subsection number="81-6-101(10)(c)">establishes child support or registers a child support order under Chapter 8, Uniform Interstate Family Support Act.</subsection></subsection><subsection number="81-6-101(11)">"Child support tables" means the tables described in Sections <xref depth="3" refnumber="81-6-304">81-6-304</xref> and <xref depth="3" refnumber="81-6-305">81-6-305</xref>.</subsection><subsection number="81-6-101(12)">"Child support services" means the same as that term is defined in Section <xref depth="3" refnumber="26B-9-101">26B-9-101</xref>.</subsection><subsection number="81-6-101(13)">"Gross income" means the amount of income calculated for a parent as described in Section <xref depth="3" refnumber="81-6-203">81-6-203</xref>.</subsection><subsection number="81-6-101(14)">"Health care coverage" means coverage under which medical services are provided to a child through:<subsection number="81-6-101(14)(a)">fee for service;</subsection><subsection number="81-6-101(14)(b)">a health maintenance organization;</subsection><subsection number="81-6-101(14)(c)">a preferred provider organization;</subsection><subsection number="81-6-101(14)(d)">any other type of private health insurance; or</subsection><subsection number="81-6-101(14)(e)">public health care coverage.</subsection></subsection><subsection number="81-6-101(15)"><subsection number="81-6-101(15)(a)">"Incarceration" means the placement of an obligor who has been ordered to pay child support into a carceral setting in which the obligor is not permitted to earn wages from employment outside of the carceral setting.</subsection><subsection number="81-6-101(15)(b)">"Incarceration" does not include being placed on probation, parole, or work release.</subsection></subsection><subsection number="81-6-101(16)"><subsection number="81-6-101(16)(a)">"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.</subsection><subsection number="81-6-101(16)(b)">"Income" includes:<subsection number="81-6-101(16)(b)(i)">all gain derived from capital assets, labor, or both, including profit gained through sale or conversion of capital assets;</subsection><subsection number="81-6-101(16)(b)(ii)">interest and dividends;</subsection><subsection number="81-6-101(16)(b)(iii)">periodic payments made under pension or retirement programs or insurance policies of any type;</subsection><subsection number="81-6-101(16)(b)(iv)">unemployment compensation benefits;</subsection><subsection number="81-6-101(16)(b)(v)">workers' compensation benefits; and</subsection><subsection number="81-6-101(16)(b)(vi)">disability benefits.</subsection></subsection></subsection><subsection number="81-6-101(17)">"Joint physical custody" means the same as that term is defined in Section <xref depth="3" refnumber="81-9-101">81-9-101</xref>.</subsection><subsection number="81-6-101(18)">"Low income table" means the table described in Section <xref depth="3" refnumber="81-6-305">81-6-305</xref>.</subsection><subsection number="81-6-101(19)">"Medical expenses" means health and dental expenses and related insurance costs.</subsection><subsection number="81-6-101(20)">"Minimal child care award" means a minimum amount that an obligor has to pay each month for the monthly expense of child care.</subsection><subsection number="81-6-101(21)">"Minor child" means a child who is younger than 18 years old.</subsection><subsection number="81-6-101(22)">"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.</subsection><subsection number="81-6-101(23)">"Obligor" means a person owing a duty of support.</subsection><subsection number="81-6-101(24)">"Office" means the Office of Recovery Services within the Department of Health and Human Services.</subsection><subsection number="81-6-101(25)">"Ongoing expense for child care" means a periodic payment that an administrative agency or court orders an obligor parent to pay to assist with the child care expenses of the obligor parent's child.</subsection><subsection number="81-6-101(26)">"Pregnancy expenses" means an amount equal to:<subsection number="81-6-101(26)(a)">the sum of a pregnant mother's:<subsection number="81-6-101(26)(a)(i)">health insurance premiums while pregnant that are not paid by an employer or government program; and</subsection><subsection number="81-6-101(26)(a)(ii)">medical costs related to the pregnancy, incurred after the date of conception and before the pregnancy ends; and</subsection></subsection><subsection number="81-6-101(26)(b)">minus any portion of the amount described in Subsection (26)(a) that a court determines is equitable based on the totality of the circumstances, not including any amount paid by the mother or father of the child.</subsection></subsection><subsection number="81-6-101(27)">"Split custody" means that each parent has physical custody of at least one of the children.</subsection><subsection number="81-6-101(28)">"State" means a 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.</subsection><subsection number="81-6-101(29)">"Support" means past-due, present, and future obligations to provide for the financial support, maintenance, or medical expenses of a child.</subsection><subsection number="81-6-101(30)">"Support order" means:<subsection number="81-6-101(30)(a)">a child support order; or</subsection><subsection number="81-6-101(30)(b)">a judgment, decree, or order by a tribunal, whether temporary, final, or subject to modification, for alimony.</subsection></subsection><subsection number="81-6-101(31)">"Suspension" means adjusting a child support order to zero dollars during the period of an obligor's incarceration.</subsection><subsection number="81-6-101(32)">"Temporary" means a period of time that is projected to be less than 12 months in duration.</subsection><subsection number="81-6-101(33)">"Third party" means an agency or a person other than a parent or a child who provides care, maintenance, and support to a child.</subsection><subsection number="81-6-101(34)">"Tribunal" means the district court, the Department of Health and Human Services, Office of Recovery Services, or court or administrative agency of a 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.</subsection><subsection number="81-6-101(35)">"Work-related child care expenses" 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.</subsection><subsection number="81-6-101(36)">"Worksheet" means a form used to aid in calculating the base child support award.</subsection></section><section number="81-6-102"><histories><history>Enacted by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Application of chapter.</catchline><tab/>This chapter applies to any judicial or administrative order establishing or modifying an award of child support entered on or after July 1, 1989.</section><section number="81-6-103"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Jurisdiction over a child support proceeding -- Appeals.</catchline><subsection number="81-6-103(1)">A court has jurisdiction over a proceeding brought under this chapter in accordance with Title 78A, Judiciary and Judicial Administration.</subsection><subsection number="81-6-103(2)">An appeal may be taken from an order or judgment under this part as in other civil actions.</subsection></section><section number="81-6-104"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Duty of parents to provide support for a child -- Support follows the child.</catchline><subsection number="81-6-104(1)"><subsection number="81-6-104(1)(a)">Every child is presumed to be in need of the support of the child's parents.</subsection><subsection number="81-6-104(1)(b)">Every parent shall support their child.</subsection><subsection number="81-6-104(1)(c)">Nothing in this chapter relieves a parent of the primary obligation of support for the parent's child.</subsection></subsection><subsection number="81-6-104(2)">Except as limited in a court order under Section <xref depth="3" refnumber="81-6-208">81-6-208</xref>:<subsection number="81-6-104(2)(a)">the expenses incurred on behalf of a minor child for reasonable and necessary medical and dental expenses and other necessities are chargeable upon the property of both parents, regardless of the marital status of the parents; and</subsection><subsection number="81-6-104(2)(b)">a creditor may sue a parent for the expenses described in Subsection (2)(a) incurred on behalf of a minor child.</subsection></subsection><subsection number="81-6-104(3)"><subsection number="81-6-104(3)(a)">A parent whose minor child has become a ward of this or any other state is not relieved of the primary obligation to support that child until the minor child is 18 years old or is legally married, regardless of any agreements or legal defenses that exist between the parents or other care providers.</subsection><subsection number="81-6-104(3)(b)">Any state that provides support for a child shall have the right to reimbursement.</subsection><subsection number="81-6-104(3)(c)">A third party has a right to recover support from a parent.</subsection></subsection><subsection number="81-6-104(4)">An obligation ordered for child support and medical expenses:<subsection number="81-6-104(4)(a)">are for the use and benefit of the child; and</subsection><subsection number="81-6-104(4)(b)">shall follow the child in a case in which a parent, or another person, is awarded sole physical custody of the child as described in Subsection <xref depth="4" refnumber="81-6-205(8)">81-6-205(8)</xref>.</subsection></subsection><subsection number="81-6-104(5)">The rights created in this chapter are in addition to and not in substitution to any other rights.</subsection></section><section number="81-6-105"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Duty of biological father to share pregnancy expenses.</catchline><subsection number="81-6-105(1)">Except as otherwise provided in this section, a biological father of a child has a duty to pay 50% of the mother's pregnancy expenses.</subsection><subsection number="81-6-105(2)"><subsection number="81-6-105(2)(a)">If paternity is disputed, a biological father owes no duty under this section until the biological father's paternity is established.</subsection><subsection number="81-6-105(2)(b)">Once paternity is established, the biological father is subject to Subsection (1).</subsection></subsection><subsection number="81-6-105(3)"><subsection number="81-6-105(3)(a)">Any portion of a mother's pregnancy expenses paid by the mother or the biological father reduces that parent's 50% share under Subsection (1), not the total amount of pregnancy expenses.</subsection><subsection number="81-6-105(3)(b)">Subsection (3)(a) applies regardless of when the mother or biological father pays the pregnancy expense.</subsection></subsection><subsection number="81-6-105(4)">If a mother receives an abortion, as defined in Section <xref depth="3" refnumber="76-7-301">76-7-301</xref>, without the biological father's consent, the biological father owes no duty under this section, unless:<subsection number="81-6-105(4)(a)">the abortion is necessary to avert the death of the mother; or</subsection><subsection number="81-6-105(4)(b)">the mother was pregnant as a result of:<subsection number="81-6-105(4)(b)(i)">rape, as described in Section <xref depth="3" refnumber="76-5-402">76-5-402</xref>;</subsection><subsection number="81-6-105(4)(b)(ii)">rape of a child, as described in Section <xref depth="3" refnumber="76-5-402.1">76-5-402.1</xref>; or</subsection><subsection number="81-6-105(4)(b)(iii)">incest, as described in Subsection <xref depth="4" refnumber="76-5-406(2)(j)">76-5-406(2)(j)</xref> or Section <xref depth="3" refnumber="76-7-102">76-7-102</xref>.</subsection></subsection></subsection><subsection number="81-6-105(5)">Subsection (1) does not apply if a court apportions pregnancy expenses in a divorce decree under Section <xref depth="3" refnumber="81-4-406">81-4-406</xref>.</subsection><subsection number="81-6-105(6)"><subsection number="81-6-105(6)(a)">A person who seeks payment under this section for pregnancy expenses shall provide documentation of payments, medical expenses, and insurance premiums to the court.</subsection><subsection number="81-6-105(6)(b)">The court shall order the payment of the expenses after a review of the documentation described in Subsection (6)(a).</subsection></subsection><subsection number="81-6-105(7)">Nothing in this section requires a person to separately bill a biological father for pregnancy expenses.</subsection></section><section number="81-6-106"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Duty of obligor -- Enforcement of right of support.</catchline><subsection number="81-6-106(1)"><subsection number="81-6-106(1)(a)">An obligor who is present in, or a resident of, this state has the duty to provide support to the child regardless of the presence or residence of the obligee.</subsection><subsection number="81-6-106(1)(b)">The obligee may enforce the obligee's right of support against the obligor.  </subsection></subsection><subsection number="81-6-106(2)"><subsection number="81-6-106(2)(a)">The office may proceed pursuant to this part or any other applicable statute on behalf of:<subsection number="81-6-106(2)(a)(i)">the Department of Health and Human Services;</subsection><subsection number="81-6-106(2)(a)(ii)">any other department or agency of this state that provides public assistance, as defined by Section <xref depth="3" refnumber="26B-9-101">26B-9-101</xref>, to enforce the right to recover public assistance; or</subsection><subsection number="81-6-106(2)(a)(iii)">the obligee, to enforce the obligee's right of support against the obligor.</subsection></subsection><subsection number="81-6-106(2)(b)">Whenever any court action is commenced by the office to enforce payment of the obligor's support obligation, the attorney general or the county attorney of the county of residence of the obligee shall represent the office.</subsection><subsection number="81-6-106(2)(c)">The attorney general or the county attorney does not represent or have an attorney-client relationship with the obligee or the obligor in carrying out the duties under this chapter.</subsection></subsection><subsection number="81-6-106(3)"><subsection number="81-6-106(3)(a)">A person may not commence an action, file a pleading, or submit a written stipulation to the court, without complying with Subsection (3)(b), if the purpose or effect of the action, pleading, or stipulation is to:<subsection number="81-6-106(3)(a)(i)">establish paternity;</subsection><subsection number="81-6-106(3)(a)(ii)">establish or modify a support obligation;</subsection><subsection number="81-6-106(3)(a)(iii)">change the court-ordered manner of payment of support;</subsection><subsection number="81-6-106(3)(a)(iv)">recover support due or owing; or</subsection><subsection number="81-6-106(3)(a)(v)">appeal issues regarding child support laws.</subsection></subsection><subsection number="81-6-106(3)(b)"><subsection number="81-6-106(3)(b)(i)">When taking an action described in Subsection (3)(a), a person must file an affidavit with the court at the time the action is commenced, the pleading is filed, or the stipulation is submitted stating whether child support services have been or are being provided under Part IV of the Social Security Act, 42 U.S.C., Section 601 et seq., on behalf of a child who is a subject of the action, pleading, or stipulation.</subsection><subsection number="81-6-106(3)(b)(ii)">If child support services have been or are being provided, under Part IV of the Social Security Act, 42 U.S.C., Section 601 et seq., the person shall mail a copy of the affidavit and a copy of the pleading or stipulation to the child and family support division of the Office of the Attorney General.</subsection><subsection number="81-6-106(3)(b)(iii)"><subsection number="81-6-106(3)(b)(iii)(A)">If notice is not given in accordance with this Subsection (3), the office is not bound by any decision, judgment, agreement, or compromise rendered in the action. </subsection><subsection number="81-6-106(3)(b)(iii)(B)"> For purposes of appeals, service must be made on the Office of the Director for the Office of Recovery Services.</subsection></subsection></subsection><subsection number="81-6-106(3)(c)">If child support services have been or are being provided, that person shall join the office as a party to the action, or mail or deliver a written request to the child and family support division of the Office of the Attorney General, asking the office to join as a party to the action.  </subsection><subsection number="81-6-106(3)(d)">A copy of the request described in Subsection (3)(c), along with proof of service, shall be filed with the court. </subsection><subsection number="81-6-106(3)(e)"> The office shall be represented as provided in Subsection (2)(b).</subsection></subsection></section><section number="81-6-107"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Procedure for child support proceeding -- Documentation.</catchline><subsection number="81-6-107(1)">In any matter in which child support is ordered, the moving party shall submit:<subsection number="81-6-107(1)(a)">a completed worksheet;</subsection><subsection number="81-6-107(1)(b)">the financial verification required by Section <xref depth="3" refnumber="81-6-203">81-6-203</xref>;</subsection><subsection number="81-6-107(1)(c)">a written statement indicating whether or not the amount of child support requested is consistent with the child support guidelines; and</subsection><subsection number="81-6-107(1)(d)">the information required under Subsection (3).</subsection></subsection><subsection number="81-6-107(2)"><subsection number="81-6-107(2)(a)">If the documentation of income required under Subsection (1) is not available, the moving party may submit a verified representation of the other party's income based on the best evidence available.</subsection><subsection number="81-6-107(2)(b)">The moving party shall provide the evidence described in Subsection (2)(a) in affidavit form.</subsection><subsection number="81-6-107(2)(c)">The moving party may only offer the evidence described in Subsection (2)(a) after a copy is provided to the other party in accordance with Utah Rules of Civil Procedure or Title 63G, Chapter 4, Administrative Procedures Act, in an administrative proceeding.</subsection></subsection><subsection number="81-6-107(3)"><subsection number="81-6-107(3)(a)">Upon the entry of an order in a proceeding to establish paternity or to establish, modify, or enforce a child support order, each party shall:<subsection number="81-6-107(3)(a)(i)">file identifying information; and</subsection><subsection number="81-6-107(3)(a)(ii)">update that information as changes occur with the court that conducted the proceeding.</subsection></subsection><subsection number="81-6-107(3)(b)">The required identifying information shall include the person's social security number, driver's license number, residential and mailing addresses, telephone numbers, the name, address and telephone number of employers, and any other data required by the United States Secretary of Health and Human Services.</subsection><subsection number="81-6-107(3)(c)">An attorney representing the office in child support services cases is not required to file the identifying information required by Subsection (3)(b).</subsection></subsection></section><section number="81-6-108"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Waiver and estoppel.</catchline><subsection number="81-6-108(1)">Waiver and estoppel shall apply only to the obligee when there is no order already established by a tribunal if the obligee freely and voluntarily waives support specifically and in writing.</subsection><subsection number="81-6-108(2)">Waiver and estoppel may not be applied against any third party or public entity that may provide support for the child.</subsection><subsection number="81-6-108(3)">An obligor, or alleged biological father in a paternity action, may not rely on statements made by the obligee concerning child support unless the statements are reduced to writing and signed by both parties.</subsection></section><section number="81-6-109"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Spousal privilege -- Competency of spouses.</catchline><subsection number="81-6-109(1)">A law attaching a privilege against the disclosure of communications between spouses is are inapplicable under this chapter. </subsection><subsection number="81-6-109(2)"> Spouses are competent witnesses to testify to any relevant matter, including marriage and parentage.</subsection></section><section number="81-6-110"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>County attorney to assist obligee.</catchline><subsection number="81-6-110(1)">The county attorney's office shall provide assistance to an obligee desiring to proceed under this part in the following manner:<subsection number="81-6-110(1)(a)">provide forms, approved by the Judicial Council, for an order of wage assignment if the obligee is not represented by legal counsel;</subsection><subsection number="81-6-110(1)(b)">inform the obligee of the right to file indigently if the obligee is unable to bear the expenses of the action and assist the obligee with such filing;</subsection><subsection number="81-6-110(1)(c)">advise the obligee of the available methods for service of process; and</subsection><subsection number="81-6-110(1)(d)">assist the obligee in expeditiously scheduling a hearing before the court.</subsection></subsection><subsection number="81-6-110(2)">The county attorney's office may charge a fee not to exceed $25 for providing assistance to an obligee under Subsection (1).</subsection></section></part><part number="81-6-2"><catchline>Calculation and Adjustment of Child Support</catchline><section number="81-6-201"><histories><history>Enacted by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Definitions for part.</catchline><tab/>Reserved.</section><section number="81-6-202"><histories><history>Amended by Chapter <modchap sess="2026GS">155</modchap>, 2026 General Session</history><modyear>2026</modyear></histories><catchline>Determination of amount of child support -- Application of child support guidelines -- Requirements for child support order.</catchline><subsection number="81-6-202(1)"><subsection number="81-6-202(1)(a)">If a prior child support order does not exist, a substantial change in circumstances has occurred, or a petition to modify a child support order as described in Section <xref depth="3" refnumber="81-6-212">81-6-212</xref> is filed, the court determining the amount of prospective child support shall require each party to file a proposed award of child support using the child support guidelines before the court enters or modifies a child support order.</subsection><subsection number="81-6-202(1)(b)">When no prior child support order exists, the court or administrative agency shall determine and assess all arrearages based upon the child support guidelines.</subsection></subsection><subsection number="81-6-202(2)"><subsection number="81-6-202(2)(a)">The court or administrative agency shall apply the child support guidelines as a rebuttable presumption in establishing or modifying the amount of temporary or permanent child support.</subsection><subsection number="81-6-202(2)(b)">The rebuttable presumption means the provisions and considerations required by the child support guidelines, the award amounts resulting from the application of the child support guidelines, and the use of worksheets consistent with the child support guidelines are presumed to be correct, unless the child support guidelines are rebutted in accordance with this section.</subsection></subsection><subsection number="81-6-202(3)"><subsection number="81-6-202(3)(a)">A written finding or specific finding on the record supporting the conclusion that complying with a provision of the child support guidelines or ordering an award amount resulting from use of the child support 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. </subsection><subsection number="81-6-202(3)(b)"> If an order rebuts the presumption through findings, the order is considered a deviated order.</subsection></subsection><subsection number="81-6-202(4)">The following are considered deviations from the child support guidelines, if:<subsection number="81-6-202(4)(a)">the order includes a written finding that the order is a deviation from the child support guidelines;</subsection><subsection number="81-6-202(4)(b)">the worksheet has:<subsection number="81-6-202(4)(b)(i)">the box checked for a deviation; and</subsection><subsection number="81-6-202(4)(b)(ii)">an explanation as to the reason; or</subsection></subsection><subsection number="81-6-202(4)(c)">the deviation is made because there were more children than provided for in the child support tables.</subsection></subsection><subsection number="81-6-202(5)">If the amount in the order and the amount on the worksheet differ by $10 or more:<subsection number="81-6-202(5)(a)">the order is considered deviated; and</subsection><subsection number="81-6-202(5)(b)">the incomes listed on the worksheet may not be used in adjusting support for emancipation as described in Section <xref depth="3" refnumber="81-6-213">81-6-213</xref>.</subsection></subsection><subsection number="81-6-202(6)">If the court finds sufficient evidence to rebut the guidelines as described in Subsection <xref depth="4" refnumber="81-6-202(3)">(3)</xref>, the court shall establish child support after considering all relevant factors, including:<subsection number="81-6-202(6)(a)">the standard of living and situation of the parties;</subsection><subsection number="81-6-202(6)(b)">the relative wealth and income of the parties;</subsection><subsection number="81-6-202(6)(c)">the ability of the obligor to earn;</subsection><subsection number="81-6-202(6)(d)">the ability of the obligee to earn;</subsection><subsection number="81-6-202(6)(e)">the ability of an incapacitated adult child to earn, or other benefits received by the adult child or on the adult child's behalf including Supplemental Security Income;</subsection><subsection number="81-6-202(6)(f)">the needs of the obligee, the obligor, and the child;</subsection><subsection number="81-6-202(6)(g)">the ages of the parties; and</subsection><subsection number="81-6-202(6)(h)">the responsibilities of the obligor and the obligee for the support of others.</subsection></subsection><subsection number="81-6-202(7)"><subsection number="81-6-202(7)(a)">If there are children of either parent who live in the home of that parent and are not children in common to both parties, the court or administrative agency, at the option of either party, may take into account the children under the child support guidelines in setting a base child support award as described in Subsection <xref depth="4" refnumber="81-6-202(8)">(8)</xref>. </subsection><subsection number="81-6-202(7)(b)">Additional worksheets shall be prepared that calculate the base child support award of the respective parents for the additional children.  </subsection><subsection number="81-6-202(7)(c)">The court or administrative agency shall subtract the base child support award calculated under Subsection <xref depth="4" refnumber="81-6-202(7)(b)">(7)(b)</xref> from the appropriate parent's income before determining the award in the case described in Subsection <xref depth="4" refnumber="81-6-202(7)(a)">(7)(a)</xref>.</subsection></subsection><subsection number="81-6-202(8)">In a proceeding to adjust or modify a child support order, the court or administrative agency may consider children, who are born after the entry of the child support order and are not in common to both parties, to mitigate an increase in the award, but the court or administrative agency may not consider the children:<subsection number="81-6-202(8)(a)">for the benefit of the obligee if the credit would increase the support obligation of the obligor from the most recent child support order; or</subsection><subsection number="81-6-202(8)(b)">for the benefit of the obligor if the amount of support received by the obligee would be decreased from the most recent child support order.</subsection></subsection><subsection number="81-6-202(9)">A stipulated amount for child support or combined child support and alimony is adequate under the child support guidelines if the stipulated child support amount or combined amount equals or exceeds the base child support award required by the child support guidelines.</subsection><subsection number="81-6-202(10)">The court shall include the following provisions in a child support order:<subsection number="81-6-202(10)(a)">a provision establishing the monthly amount of child support obligation for each parent in accordance with the child support guidelines;</subsection><subsection number="81-6-202(10)(b)">a provision assigning responsibility for the payment of reasonable and necessary medical expenses for the child as described in Section <xref depth="3" refnumber="81-6-208">81-6-208</xref>;</subsection><subsection number="81-6-202(10)(c)">a provision requiring the purchase and maintenance of appropriate health care insurance for the medical expenses of the child as described in Section <xref depth="3" refnumber="81-6-208">81-6-208</xref> if health care insurance is or becomes available at a reasonable cost;</subsection><subsection number="81-6-202(10)(d)">a provision regarding the child care expenses as described in Section <xref depth="3" refnumber="81-6-209">81-6-209</xref>;</subsection><subsection number="81-6-202(10)(e)">a provision regarding each parent's right to claim a child as a tax exemption for federal and state income tax purposes in accordance with Section <xref depth="3" refnumber="81-6-210">81-6-210</xref>;</subsection><subsection number="81-6-202(10)(f)">provisions for income withholding as a means of collecting child support, in accordance with Title 26B, Chapter 9, Part 3, Income Withholding in IV-D Cases, and Title 26B, Chapter 9, Part 4, Income Withholding in Non IV-D Cases; and</subsection><subsection number="81-6-202(10)(g)">a provision regarding a parent's opportunity to adjust a child support order as described in Section <xref depth="3" refnumber="81-6-212">81-6-212</xref>.</subsection></subsection><subsection number="81-6-202(11)">The office shall include the provisions described in Section <xref depth="3" refnumber="26B-9-224">26B-9-224</xref> in a child support order.</subsection></section><section number="81-6-203"><histories><history>Amended by Chapter <modchap sess="2026GS">155</modchap>, 2026 General Session</history><modyear>2026</modyear></histories><catchline>Determination of gross income for child support -- Imputing income to a parent.</catchline><subsection number="81-6-203(1)"><subsection number="81-6-203(1)(a)">Each parent shall provide verification of current income to the court or administrative agency.</subsection><subsection number="81-6-203(1)(b)">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.</subsection><subsection number="81-6-203(1)(c)">Verification of income from records maintained by the Department of Workforce Services may be substituted for pay stubs, employer statements, and income tax returns.</subsection></subsection><subsection number="81-6-203(2)"><subsection number="81-6-203(2)(a)">To calculate gross income of a parent, the court or administrative agency may include:<subsection number="81-6-203(2)(a)(i)">prospective income of the parent, including income from earned and nonearned sources, such as 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, worker compensation benefits, unemployment compensation, income replacement disability insurance benefits, Social Security Disability Insurance, and payments from nonmeans-tested government programs; and</subsection><subsection number="81-6-203(2)(a)(ii)">income imputed to the parent as described in Subsection <xref depth="4" refnumber="81-6-203(6)">(6)</xref>.</subsection></subsection><subsection number="81-6-203(2)(b)">Income from earned income sources is limited to the equivalent of one full-time 40-hour job.  </subsection><subsection number="81-6-203(2)(c)">If and only if during the time before the original support order, the parent normally and consistently worked more than 40 hours at the parent's job, the court may consider this extra time as a pattern in calculating the parent's ability to provide child support.</subsection></subsection><subsection number="81-6-203(3)"><subsection number="81-6-203(3)(a)">The court or administrative agency shall use historical and current earnings to determine whether an underemployment or overemployment situation exists.</subsection><subsection number="81-6-203(3)(b)">When establishing or modifying a child support order for an obligor who is a parent and incarcerated, the office shall follow the requirements of Section <xref depth="3" refnumber="81-6-211.5">81-6-211.5</xref>.</subsection></subsection><subsection number="81-6-203(4)"><subsection number="81-6-203(4)(a)">To calculate income from self-employment or operation of a business, the court or administrative agency:<subsection number="81-6-203(4)(a)(i)">shall calculate gross income from self-employment or operation of a business by subtracting necessary expenses required for self-employment or business operation from gross receipts;</subsection><subsection number="81-6-203(4)(a)(ii)">shall review income and expenses from self-employment or operation of a business to determine an appropriate level of gross income available to the parent to satisfy a child support award; and</subsection><subsection number="81-6-203(4)(a)(iii)">may only deduct those expenses necessary to allow the business to operate at a reasonable level from gross receipts.</subsection></subsection><subsection number="81-6-203(4)(b)">Gross income determined under this Subsection <xref depth="4" refnumber="81-6-203(4)">(4)</xref> may differ from the amount of business income determined for tax purposes.</subsection></subsection><subsection number="81-6-203(5)">When possible, the court or administrative agency shall determine the average monthly gross income for each parent by:<subsection number="81-6-203(5)(a)">calculating the gross income of each parent on an annual basis; and</subsection><subsection number="81-6-203(5)(b)">dividing the annual gross income for each parent by 12.</subsection></subsection><subsection number="81-6-203(6)"><subsection number="81-6-203(6)(a)">The court or administrative agency may not impute income to a parent unless the parent stipulates to the amount imputed, the parent defaults, or, in contested cases, a hearing is held and the court or administrative agency enters findings of fact as to the evidentiary basis for the imputation.</subsection><subsection number="81-6-203(6)(b)">If income is imputed to a parent, the court or administrative agency shall base income upon employment potential and probable earnings considering, to the extent known:<subsection number="81-6-203(6)(b)(i)">employment opportunities;</subsection><subsection number="81-6-203(6)(b)(ii)">work history;</subsection><subsection number="81-6-203(6)(b)(iii)">occupation qualifications;</subsection><subsection number="81-6-203(6)(b)(iv)">educational attainment;</subsection><subsection number="81-6-203(6)(b)(v)">literacy;</subsection><subsection number="81-6-203(6)(b)(vi)">age;</subsection><subsection number="81-6-203(6)(b)(vii)">health;</subsection><subsection number="81-6-203(6)(b)(viii)">criminal record;</subsection><subsection number="81-6-203(6)(b)(ix)">other employment barriers and background factors; and</subsection><subsection number="81-6-203(6)(b)(x)">prevailing earnings and job availability for persons of similar backgrounds in the community.</subsection></subsection><subsection number="81-6-203(6)(c)">If a parent has no recent work history or a parent's occupation is unknown, the court or administrative agency may impute an income to that parent at the federal minimum wage for a 40-hour work week.  </subsection><subsection number="81-6-203(6)(d)">To impute a greater or lesser income, the court or administrative agency shall enter specific findings of fact as to the evidentiary basis for the imputation.</subsection><subsection number="81-6-203(6)(e)">The court or administrative agency may not impute income to a parent if any of the following conditions exist and the condition is not of a temporary nature:<subsection number="81-6-203(6)(e)(i)">the reasonable costs of child care for the parents' minor child approach or equal the amount of income the custodial parent can earn;</subsection><subsection number="81-6-203(6)(e)(ii)">a parent is physically or mentally unable to earn minimum wage;</subsection><subsection number="81-6-203(6)(e)(iii)">a parent is engaged in career or occupational training to establish basic job skills; or</subsection><subsection number="81-6-203(6)(e)(iv)">unusual emotional or physical needs of a child require the custodial parent's presence in the home.</subsection></subsection></subsection><subsection number="81-6-203(7)">Notwithstanding Subsection <xref depth="4" refnumber="81-6-203(2)">(2)</xref>, the court or administrative agency may not include the following sources of income when calculating the gross income of a parent:<subsection number="81-6-203(7)(a)">cash assistance provided under Title 35A, Chapter 3, Part 3, Family Employment Program;</subsection><subsection number="81-6-203(7)(b)">benefits received under a housing subsidy program, the Job Training Partnership Act, Supplemental Security Income, Medicaid, SNAP benefits, or General Assistance;</subsection><subsection number="81-6-203(7)(c)">other similar means-tested welfare benefits received by a parent;</subsection><subsection number="81-6-203(7)(d)">the earned income of a child who is the subject of a child support award; or</subsection><subsection number="81-6-203(7)(e)">except as otherwise provided in Subsection <xref depth="4" refnumber="81-6-203(8)">(8)</xref>, the benefits to a child in the child's own right, such as Supplemental Security Income.</subsection></subsection><subsection number="81-6-203(8)"><subsection number="81-6-203(8)(a)">The court or administrative agency shall credit, as child support, the amount of social security benefits received by a child due to the earnings of the parent on whose earning record the social security benefits are based by crediting the amount against the potential obligation of that parent.</subsection><subsection number="81-6-203(8)(b)">The court or administrative agency may consider other unearned income of a child as income of a parent depending upon the circumstances of each case.</subsection></subsection></section><section number="81-6-204"><histories><history>Enacted by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>General provisions for calculating child support -- Determination of base combined child support obligation.</catchline><subsection number="81-6-204(1)">To calculate child support, the court or administrative agency shall determine the base combined child support obligation for the parents by:<subsection number="81-6-204(1)(a)">except as provided in Subsection (3), adjusting the average monthly gross income for each parent by subtracting any alimony previously ordered and paid and any child support previously ordered for that parent;</subsection><subsection number="81-6-204(1)(b)">adjusting the average monthly gross income for each parent by subtracting any credits deemed appropriate under Subsections <xref depth="4" refnumber="81-6-202(7)">81-6-202(7)</xref> and (8);</subsection><subsection number="81-6-204(1)(c)">combining the adjusted average monthly gross incomes for both parents; and</subsection><subsection number="81-6-204(1)(d)">locating the base combined child support obligation in the base combined child support obligation table by finding:<subsection number="81-6-204(1)(d)(i)">the combined adjusted average monthly gross incomes of the parents in the table; and</subsection><subsection number="81-6-204(1)(d)(ii)">the total number of children in common to the parents.</subsection></subsection></subsection><subsection number="81-6-204(2)">The court or administrative agency may only use the income of the parents of the child to determine the base child support award.</subsection><subsection number="81-6-204(3)">The court or administrative agency may not subtract any alimony ordered in the pending proceeding from the gross incomes of the parents as described in Subsection (1)(a).</subsection><subsection number="81-6-204(4)">If there is no amount listed for the base combined child support obligation in the base combined child support obligation table, the base combined support obligation for the parents is $0.</subsection><subsection number="81-6-204(5)">Upon determining the base combined child support obligation, the court or administrative agency shall make additional calculations as described in Section <xref depth="3" refnumber="81-6-205">81-6-205</xref>, <xref depth="3" refnumber="81-6-206">81-6-206</xref>, or <xref depth="3" refnumber="81-6-207">81-6-207</xref> to determine the base child support award.</subsection><subsection number="81-6-204(6)"><subsection number="81-6-204(6)(a)">Except as provided in Subsection (6)(b), the court may consider any amount that an incapacitated adult child can contribute to the child's support and use the amount to justify a reduction in the amount of support ordered.</subsection><subsection number="81-6-204(6)(b)">If the case described in Subsection (6)(a) involves more than one child, the reduction may not be greater than the effect of reducing the total number of children by one.</subsection></subsection><subsection number="81-6-204(7)"><subsection number="81-6-204(7)(a)">The base combined child support obligation table provides combined child support obligations for up to six children.</subsection><subsection number="81-6-204(7)(b)">If a case involves more than six children, the court may add additional amounts to the base child support obligation shown in the base combined child support obligation table.</subsection><subsection number="81-6-204(7)(c)">Unless rebutted by Subsection <xref depth="4" refnumber="81-6-202(3)">81-6-202(3)</xref>, the court or administrative agency may not order an amount less than the amount that would be ordered for up to six children.</subsection></subsection><subsection number="81-6-204(8)"><subsection number="81-6-204(8)(a)">If the combined adjusted gross income exceeds the highest level specified in the base combined child support obligation table, the court shall order an appropriate and just amount of child support on a case-by-case basis, except that the court may not order an amount that is less than the highest level specified in the table for the number of children due child support.</subsection><subsection number="81-6-204(8)(b)">There is no maximum limit on the base child support award that a court may order using the child support tables.</subsection></subsection><subsection number="81-6-204(9)">The amount shown in a child support table is the child support amount for the total number of children not an amount per child.</subsection><subsection number="81-6-204(10)">For all worksheets, income and child support award figures are rounded to the nearest dollar.</subsection></section><section number="81-6-205"><histories><history>Enacted by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Sole physical custody -- Obligation calculations -- Change in physical custody.</catchline><subsection number="81-6-205(1)">This section applies to a case in which a parent, or another person, is awarded sole physical custody of the children.</subsection><subsection number="81-6-205(2)">Except as provided in Subsections (3) and (4), the court or administrative agency shall determine the base child support award for each parent by:<subsection number="81-6-205(2)(a)">dividing each parent's monthly adjusted gross income by the combined monthly adjusted gross income to determine each parent's percentage; and</subsection><subsection number="81-6-205(2)(b)">multiplying each parent's percentage by the base combined child support obligation that is calculated as described in Subsection <xref depth="4" refnumber="81-6-204(1)">81-6-204(1)</xref>.</subsection></subsection><subsection number="81-6-205(3)"><subsection number="81-6-205(3)(a)">If the base combined child support obligation is $0, the court or administrative agency shall establish the base child support award for each parent by:<subsection number="81-6-205(3)(a)(i)">determining the individual monthly adjusted gross income for the parent;</subsection><subsection number="81-6-205(3)(a)(ii)">locating the amount of the base child support award in the low income table by finding:<subsection number="81-6-205(3)(a)(ii)(A)">the monthly adjusted gross income for the parent in the low income table; and</subsection><subsection number="81-6-205(3)(a)(ii)(B)">the number of children in common with the parents.</subsection></subsection></subsection><subsection number="81-6-205(3)(b)">The corresponding amount in the low income table is the base child support award for that parent.</subsection></subsection><subsection number="81-6-205(4)"><subsection number="81-6-205(4)(a)">If a parent's individual monthly adjusted gross income is less than the highest amount of monthly adjusted gross income shown in the low income table, the court or administrative agency shall determine that the base child support award is the lesser of:<subsection number="81-6-205(4)(a)(i)">the amount calculated using the base combined child support obligation table as described in Subsection (2); and</subsection><subsection number="81-6-205(4)(a)(ii)">the amount calculated using the low income table as described in Subsection (3).</subsection></subsection><subsection number="81-6-205(4)(b)">If the monthly adjusted gross income of a parent is found in an area of the low income table in which no amount is shown, the court or administrative agency shall determine the base child support award by using the amount listed in the base combined child support obligation table and calculated as described in Subsection (2).</subsection></subsection><subsection number="81-6-205(5)">A base child support award in a sole physical custody case may not be less than $30.</subsection><subsection number="81-6-205(6)">The amounts calculated under this section are rebuttable as described in Section <xref depth="3" refnumber="81-6-202">81-6-202</xref>.</subsection><subsection number="81-6-205(7)">A parent without sole physical custody of the children is an obligor and is required to pay the amount of child support calculated under this section.</subsection><subsection number="81-6-205(8)"><subsection number="81-6-205(8)(a)">When physical custody of a child changes after the original child support order, the parent without physical custody of the child is required to pay the amount of child support calculated under this section, without the need to modify the order, to:<subsection number="81-6-205(8)(a)(i)">the parent who has physical custody of the child;</subsection><subsection number="81-6-205(8)(a)(ii)">a relative to whom physical custody of the child has been voluntarily given; or</subsection><subsection number="81-6-205(8)(a)(iii)">the state when the child is residing outside of the home in the protective custody, temporary custody, or care of the state or a state-licensed facility for at least 30 days.</subsection></subsection><subsection number="81-6-205(8)(b)">When physical custody of a child changes from the physical custody that is assumed in the original child support order calculated under this section, the modification of the child support order is not necessary even if only one parent is specifically ordered to pay in the child support order.</subsection></subsection></section><section number="81-6-206"><histories><history>Enacted by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Joint physical custody -- Obligation calculations.</catchline><subsection number="81-6-206(1)">This section applies to a case in which the parents are awarded joint physical custody of the children.</subsection><subsection number="81-6-206(2)">If the base combined child support obligation that is calculated as described in Subsection <xref depth="4" refnumber="81-6-204(1)">81-6-204(1)</xref> is $0, the base child support award for each parent is $0.</subsection><subsection number="81-6-206(3)">If the base combined child support obligation that is calculated as described in Subsection <xref depth="4" refnumber="81-6-204(1)">81-6-204(1)</xref> is greater than $0, the court or administrative agency shall determine each parent's share of the base combined child support obligation by:<subsection number="81-6-206(3)(a)">dividing each parent's monthly adjusted gross income by the combined monthly adjusted gross income to determine each parent's percentage; and</subsection><subsection number="81-6-206(3)(b)">multiplying each parent's percentage by the base combined child support obligation.</subsection></subsection><subsection number="81-6-206(4)">The court or administrative agency shall determine the base child support award for the parent with the lesser number of overnights by:<subsection number="81-6-206(4)(a)">multiplying the number of overnights over 110 and under 131 for that parent by .0027;</subsection><subsection number="81-6-206(4)(b)">multiplying the number calculated under Subsection (4)(a) by the base combined child support obligation;</subsection><subsection number="81-6-206(4)(c)">multiplying the number of overnights over 130 for that parent by .0084;</subsection><subsection number="81-6-206(4)(d)">multiplying the number calculated under Subsection (4)(c) by the base combined child support obligation; and</subsection><subsection number="81-6-206(4)(e)">subtracting the numbers calculated in Subsections (4)(b) and (4)(d) from that parent's share of the base combined child support obligation calculated under Subsection (3).</subsection></subsection><subsection number="81-6-206(5)">If the base child support award calculated under Subsection (4) is greater than $0, the parent with the lesser number of overnights is the obligor and is required to pay child support.</subsection><subsection number="81-6-206(6)">If the base child support award calculated under Subsection (4) is less than $0:<subsection number="81-6-206(6)(a)">the parent with the lesser number of overnights is the obligee; and</subsection><subsection number="81-6-206(6)(b)">the parent with the greater number of overnights is the obligor and is required to pay child support.</subsection></subsection><subsection number="81-6-206(7)">If the parents have an equal parent-time schedule under Section <xref depth="3" refnumber="81-9-305">81-9-305</xref>, the amount of time to be spent with the parent who has the lower monthly adjusted gross income is considered 183 overnights, regardless of whether the parent receives 182 overnights or 183 overnights under the equal parent-time schedule.</subsection></section><section number="81-6-207"><histories><history>Enacted by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Split physical custody -- Obligation calculations.</catchline><subsection number="81-6-207(1)">This section applies to a case in which the parents are awarded split physical custody of the children.</subsection><subsection number="81-6-207(2)">If the base combined child support obligation that is calculated as described in Subsection <xref depth="4" refnumber="81-6-204(1)">81-6-204(1)</xref> is $0, the base child support award for each parent is $0.</subsection><subsection number="81-6-207(3)">If the base combined child support obligation that is calculated as described in Subsection <xref depth="4" refnumber="81-6-204(1)">81-6-204(1)</xref> is greater than $0, the court shall determine the base child support award by:<subsection number="81-6-207(3)(a)">dividing the number of children with each parent by the combined number of children to calculate each parent's percentage of children;</subsection><subsection number="81-6-207(3)(b)">dividing each parent's monthly adjusted gross income by the combined monthly adjusted gross income to calculate each parent's percentage of the combined monthly adjusted gross income;</subsection><subsection number="81-6-207(3)(c)">multiplying each parent's percentage of the combined monthly adjusted gross income by the base combined child support obligation to calculate each parent's share of the base combined child support obligation;</subsection><subsection number="81-6-207(3)(d)">multiplying each parent's share of the base combined child support obligation by the other parent's percentage of children to determine the individual child support obligations for each parent; and</subsection><subsection number="81-6-207(3)(e)">subtracting the lesser individual child support obligation from the higher individual child support obligation to reach the base child support award.</subsection></subsection><subsection number="81-6-207(4)">The parent with the higher individual child support obligation is the parent required to pay the base child support award calculated under Subsection (3).</subsection></section><section number="81-6-208"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Requirements for a child support order regarding medical expenses -- Determination of parental liability for medical expenses.</catchline><subsection number="81-6-208(1)">As used in this section, "health insurance" means the same as that term is defined in Section <xref depth="3" refnumber="31A-1-301">31A-1-301</xref>.</subsection><subsection number="81-6-208(2)">Except as provided in Subsection (4), a child support order issued or modified in this state on or after May 3, 2023, shall require compliance with the requirements described in Subsection (3) as of the effective date of the child support order.</subsection><subsection number="81-6-208(3)">A child support order shall:<subsection number="81-6-208(3)(a)">require the parents provide health care coverage for the medical expenses of a child;</subsection><subsection number="81-6-208(3)(b)">require the parents provide health insurance for the medical expenses of a child if health insurance is available to the parents at a reasonable cost;</subsection><subsection number="81-6-208(3)(c)">designate which health insurance plan is primary and which health insurance plan is secondary if, at any time, a child is covered by both parents' health insurance plans as described in Subsection (7);</subsection><subsection number="81-6-208(3)(d)">require each parent to share equally the out-of-pocket costs of the premium actually paid by a parent for the child's portion of health insurance; and</subsection><subsection number="81-6-208(3)(e)">include a provision that requires each parent to equally share all reasonable and necessary uninsured and unreimbursed medical and dental expenses incurred for a child, including co-payments, co-insurance, and deductibles.</subsection></subsection><subsection number="81-6-208(4)">The court may deviate from the requirements described in Subsection (3) if:<subsection number="81-6-208(4)(a)">the court makes specific findings establishing good cause for the deviation; or</subsection><subsection number="81-6-208(4)(b)">subject to the court's approval, the parents agree which parent shall provide health insurance for the child.</subsection></subsection><subsection number="81-6-208(5)">In determining whether to take the action described in Subsection (4), the court may consider:<subsection number="81-6-208(5)(a)">the reasonableness of the cost;</subsection><subsection number="81-6-208(5)(b)">the availability of a group insurance policy;</subsection><subsection number="81-6-208(5)(c)">the coverage of the policy; or</subsection><subsection number="81-6-208(5)(d)">the preference of the custodial parent.</subsection></subsection><subsection number="81-6-208(6)">Subject to Subsection (4), if a child support order does not contain the requirements described in Subsection (3):<subsection number="81-6-208(6)(a)">the parents are nonetheless subject to the requirements described in Subsection (3), as applicable; and</subsection><subsection number="81-6-208(6)(b)">for purposes of Subsection (3)(c), the health insurance plan of the parent whose birthday falls first in the calendar year is primary, and the health insurance plan of the parent whose birthday falls second in the calendar year is secondary.</subsection></subsection><subsection number="81-6-208(7)"><subsection number="81-6-208(7)(a)">The provisions of an order under Subsection (3)(c) shall:<subsection number="81-6-208(7)(a)(i)">take effect if at any time a child is covered by both parents' health insurance plans; and</subsection><subsection number="81-6-208(7)(a)(ii)">include the following language: "If, at any point in time, a child is covered by the health insurance plans of both parents, the health insurance plan of (Parent's Name) shall be primary coverage for the child and the health insurance plan of (Other Parent's Name) shall be secondary coverage for the child. If a parent remarries and the child is not covered by that parent's health insurance plan but is covered by a step-parent's plan, the health insurance plan of the step-parent shall be treated as if it is the plan of the remarried parent and shall retain the same designation as the primary or secondary plan of the child."</subsection></subsection><subsection number="81-6-208(7)(b)">A court or administrative agency may not modify the language required by Subsection (7)(a)(ii).</subsection><subsection number="81-6-208(7)(c)">Notwithstanding Subsection (7)(b), the court may allocate the payment of medical expenses including co-payments, deductibles, and co-insurance not covered by health insurance between the parents.</subsection><subsection number="81-6-208(7)(d)">In designating primary coverage pursuant to Subsection (3)(c), the court may take into account:<subsection number="81-6-208(7)(d)(i)">the birth dates of the parents;</subsection><subsection number="81-6-208(7)(d)(ii)">a requirement in a court order, if any, for one of the parents to maintain health insurance coverage for a child;</subsection><subsection number="81-6-208(7)(d)(iii)">the parent with physical custody of the child; or</subsection><subsection number="81-6-208(7)(d)(iv)">any other factor the court considers relevant.</subsection></subsection></subsection><subsection number="81-6-208(8)"><subsection number="81-6-208(8)(a)">The parent who provides health insurance may receive credit against the base child support award or recover the other parent's share of the child's portion of the premium.</subsection><subsection number="81-6-208(8)(b)">If the parent does not have health insurance but another member of the parent's household provides health insurance for the child, the parent may receive credit against the base child support award or recover the other parent's share of the child's portion of the premium.</subsection></subsection><subsection number="81-6-208(9)"><subsection number="81-6-208(9)(a)">The child's portion of the premium is a per capita share of the premium actually paid.</subsection><subsection number="81-6-208(9)(b)">The premium expense for a child 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.</subsection></subsection><subsection number="81-6-208(10)"><subsection number="81-6-208(10)(a)">The parent maintaining health care coverage or insurance shall provide verification of coverage to the other parent, or to the office under Title IV of the Social Security Act, 42 U.S.C. Sec. 601 et seq., upon initial enrollment of the child, and after initial enrollment on or before January 2 of each calendar year.</subsection><subsection number="81-6-208(10)(b)">The parent shall notify the other parent, or the office under Title IV of the Social Security Act, 42 U.S.C. Sec. 601 et seq., of any change of insurance carrier, premium, or benefits within 30 calendar days of the date the parent first knew or should have known of the change.</subsection><subsection number="81-6-208(10)(c)">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.</subsection><subsection number="81-6-208(10)(d)">The court may deny a parent incurring medical expenses 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 this Subsection (10).</subsection></subsection><subsection number="81-6-208(11)"><subsection number="81-6-208(11)(a)">The court or administrative agency may issue an order determining the amount of a parent's liability for medical expenses of a child when the parent:<subsection number="81-6-208(11)(a)(i)">is required by a prior court or administrative order to:<subsection number="81-6-208(11)(a)(i)(A)">share those expenses with the other parent of the child; or</subsection><subsection number="81-6-208(11)(a)(i)(B)">obtain insurance for medical expenses but fails to do so; or</subsection></subsection><subsection number="81-6-208(11)(a)(ii)">receives direct payment from an insurer under insurance coverage obtained after the prior court or administrative order was issued.</subsection></subsection><subsection number="81-6-208(11)(b)">If the prior court or administrative order does not specify what proportions of the expenses are to be shared:<subsection number="81-6-208(11)(b)(i)">the court may determine the amount of liability as may be reasonable and necessary; and</subsection><subsection number="81-6-208(11)(b)(ii)">the administrative agency may determine the amount of liability in accordance with established rules.</subsection></subsection><subsection number="81-6-208(11)(c)">This Subsection (11) applies to an order without regard to when the order was issued.</subsection></subsection></section><section number="81-6-209"><histories><history>Repealed and Re-enacted by Chapter <modchap sess="2026GS">155</modchap>, 2026 General Session</history><modyear>2026</modyear></histories><catchline>Requirements for a child support order regarding child care expenses -- Actual expenses.</catchline><subsection number="81-6-209(1)"><subsection number="81-6-209(1)(a)">Except as otherwise provided in this section, the court or administrative agency shall require in a child support order that:<subsection number="81-6-209(1)(a)(i)">each parent share equally the reasonable work-related child care expenses of the parents; and</subsection><subsection number="81-6-209(1)(a)(ii)">the obligor pay a minimal child care award to the obligee if the court or administrative agency is entering or modifying the child support order on or after January 1, 2027.</subsection></subsection><subsection number="81-6-209(1)(b)">The court or administrative agency may not order a minimal child care award under Subsection <xref depth="4" refnumber="81-6-209(1)(a)(ii)">(1)(a)(ii)</xref> if the obligor's child support obligation is calculated using the low income table.</subsection></subsection><subsection number="81-6-209(2)"><subsection number="81-6-209(2)(a)">The court or administrative agency shall presume under Subsection <xref depth="4" refnumber="81-6-209(1)">(1)</xref> that work-related child care expenses should be included in a child support order if a parent, during extended parent-time, is working and actually incurring expenses for child care.</subsection><subsection number="81-6-209(2)(b)">The presumption under Subsection <xref depth="4" refnumber="81-6-209(2)(a)">(2)(a)</xref> is rebutted if:<subsection number="81-6-209(2)(b)(i)">the obligor's base child support award, in combination with the award of medical expenses, exceeds 50% of the obligor's adjusted gross income; or</subsection><subsection number="81-6-209(2)(b)(ii)">by adding the child care expenses, the obligor's child support obligation would exceed 50% of the obligor's adjusted gross income.</subsection></subsection></subsection><subsection number="81-6-209(3)"><subsection number="81-6-209(3)(a)">The court or administrative agency may award child care expenses on a case-by-case basis if the child care expenses are related to the employment and occupational training of the custodial parent or the child care expenses would be in the interest of justice.</subsection><subsection number="81-6-209(3)(b)">The court or administrative agency may assign financial responsibility in a child support order for all or a portion of child care expenses incurred on behalf of a child due to the employment or occupational training of the custodial parent.</subsection></subsection><subsection number="81-6-209(4)"><subsection number="81-6-209(4)(a)">The court or administrative agency may impute a monthly obligation for child care expenses when the court imputes income to a parent who is providing child care for the child so that the parties are not incurring child care expenses for the child.</subsection><subsection number="81-6-209(4)(b)">The court shall apply any monthly obligation imputed under Subsection <xref depth="4" refnumber="81-6-209(4)(a)">(4)(a)</xref> towards any actual child care expenses incurred within the same month for the child.</subsection></subsection><subsection number="81-6-209(5)"><subsection number="81-6-209(5)(a)">The court shall require each party to file a proposed minimal child care award before the court makes a determination under Subsection <xref depth="4" refnumber="81-6-209(1)(a)(ii)">(1)(a)(ii)</xref>.</subsection><subsection number="81-6-209(5)(b)">To calculate a minimal child care award under Subsection (1)(a)(ii), the court or administrative agency shall:<subsection number="81-6-209(5)(b)(i)">use the combined adjusted average monthly gross income of the parents as calculated for the base child support award under Section <xref depth="3" refnumber="81-6-204">81-6-204</xref>; and</subsection><subsection number="81-6-209(5)(b)(ii)">locate the minimal child care award for each child in the minimal child care award table in Section <xref depth="3" refnumber="81-6-306">81-6-306</xref> by finding:<subsection number="81-6-209(5)(b)(ii)(A)">the combined adjusted average monthly gross income in the table;</subsection><subsection number="81-6-209(5)(b)(ii)(B)">the age of the child in the table; and</subsection><subsection number="81-6-209(5)(b)(ii)(C)">combining the amounts in the table for each child to determine the minimal child care award.</subsection></subsection></subsection><subsection number="81-6-209(5)(c)">The court or administrative agency shall presume that the amount calculated under Subsection <xref depth="4" refnumber="81-6-209(5)(b)">(5)(b)</xref> for the minimal child care award is the amount that the obligor should pay under Subsection <xref depth="4" refnumber="81-6-209(1)(a)(ii)">(1)(a)(ii)</xref>.</subsection><subsection number="81-6-209(5)(d)">The presumption described in Subsection <xref depth="4" refnumber="81-6-209(5)(c)">(5)(c)</xref> is rebuttable upon:<subsection number="81-6-209(5)(d)(i)">an agreement of the parties that is acceptable to the court or administrative agency;</subsection><subsection number="81-6-209(5)(d)(ii)">the court or administrative agency determining that the evidence presented favors a different minimal child care award; or</subsection><subsection number="81-6-209(5)(d)(iii)">a showing, by a preponderance of the evidence, that a different minimal child care award is in the best interest of the child.</subsection></subsection><subsection number="81-6-209(5)(e)">Notwithstanding Subsection <xref depth="4" refnumber="81-6-209(5)(b)">(5)(b)</xref> or <xref depth="4" refnumber="81-6-209(c)">(c)</xref>, the court or administrative agency may set the minimal child care award under Subsection <xref depth="4" refnumber="81-6-209(1)(a)(ii)">(1)(a)(ii)</xref> at zero dollars upon a showing, by a preponderance of the evidence, that child care expenses will not be incurred.</subsection><subsection number="81-6-209(5)(f)">If a child is in the custody of the state and placed in a facility that is managed by the state, the obligor does not owe the child's portion of the minimal child care award for any month that the child is in the facility.</subsection><subsection number="81-6-209(5)(g)">If a minimal child care award is calculated using the minimal child care award table in Section <xref depth="3" refnumber="81-6-306">81-6-306</xref>, the minimal child care award in a child support order shall be automatically adjusted to the appropriate amount in the minimal child care award table as the child ages without the need of the court or administrative agency to modify the order.</subsection><subsection number="81-6-209(5)(h)">The minimal child care award for a child shall terminate at the earlier of:<subsection number="81-6-209(5)(h)(i)">the child turning 13 years old; or</subsection><subsection number="81-6-209(5)(h)(ii)">the child becoming emancipated as that term is defined in Section <xref depth="3" refnumber="81-6-213">81-6-213</xref>.</subsection></subsection></subsection><subsection number="81-6-209(6)">In the absence of a court order to the contrary, a parent who incurs a child care expense shall provide written verification of the expense 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.</subsection><subsection number="81-6-209(7)"><subsection number="81-6-209(7)(a)">In the absence of a court order to the contrary, the parent shall notify the other parent of any change of a child care provider, any change in the monthly expense of child care, or the termination of child care within 30 calendar days after the day on which the change occurred.</subsection><subsection number="81-6-209(7)(b)">The notification requirement described in Subsection <xref depth="4" refnumber="81-6-209(7)(a)">(7)(a)</xref> does not apply if there is a protective order or stalking injunction in effect that prohibits a parent from contacting the other parent.</subsection></subsection><subsection number="81-6-209(8)">The court may deny a parent incurring work-related child care expenses 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 this section.</subsection></section><section number="81-6-210"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Award of tax exemption for a child.</catchline><subsection number="81-6-210(1)">There is no presumption as to which parent should be awarded the right to claim a child as an exemption for federal and state income tax purposes.  </subsection><subsection number="81-6-210(2)">Unless the parties otherwise stipulate in writing, the court shall award in any final order the exemption on a case-by-case basis.</subsection><subsection number="81-6-210(3)">In awarding the exemption, the court shall consider:<subsection number="81-6-210(3)(a)">as the primary factor, the relative contribution of each parent to the cost of raising the child; and</subsection><subsection number="81-6-210(3)(b)">among other factors, the relative tax benefit to each parent.</subsection></subsection><subsection number="81-6-210(4)"><subsection number="81-6-210(4)(a)">Notwithstanding Subsection (3), the court may not award any exemption to a parent if the parent is not current in the parent's child support obligation.</subsection><subsection number="81-6-210(4)(b)">If a parent is not current in the parent's child support obligation under Subsection (4)(a), the court may award an exemption to the other parent.</subsection></subsection><subsection number="81-6-210(5)">An exemption may not be awarded to a parent unless the award will result in a tax benefit to that parent.</subsection></section><section number="81-6-211"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Reduction for extended parent-time.</catchline><subsection number="81-6-211(1)">The base child support award is:<subsection number="81-6-211(1)(a)">reduced by 50% for each child for time periods during which the child is with the noncustodial parent by order of the court or by written agreement of the parties for at least 25 of any 30 consecutive days of extended parent-time; or</subsection><subsection number="81-6-211(1)(b)">reduced by 25% for each child for time periods during which the child is with the noncustodial parent by order of the court or by written agreement of the parties for at least 12 of any 30 consecutive days of extended parent-time.</subsection></subsection><subsection number="81-6-211(2)">If the child is a client of cash assistance provided under Title 35A, Chapter 3, Part 3, Family Employment Program, the administrative agency shall approve any agreement by the parties for reduction of child support during extended parent-time.</subsection><subsection number="81-6-211(3)">For purposes of this section, normal parent-time and holiday visits to the custodial parent are not considered extended parent-time.</subsection><subsection number="81-6-211(4)">For cases receiving child support services in accordance with Title 26B, Chapter 9, Recovery Services and Administration of Child Support, the noncustodial parent shall provide written documentation  to the office of the extended parent-time schedule to receive the adjustment under Subsection (1), including the beginning and ending dates, in the form of a court order or a voluntary written agreement between the parties.</subsection><subsection number="81-6-211(5)">If the noncustodial parent complies with Subsection (4), owes no past-due support, and pays the full, unadjusted amount of current child support due for the month of scheduled extended parent-time and the following month, the office shall refund the difference from the child support due to the custodial parent or the state, between the full amount of current child support received during the month of extended parent-time and the adjusted amount of current child support due:<subsection number="81-6-211(5)(a)">from current child support received in the month following the month of scheduled extended parent-time; or</subsection><subsection number="81-6-211(5)(b)">from current child support received in the month following the month written documentation of the scheduled extended parent-time is provided to the office, whichever occurs later.</subsection></subsection><subsection number="81-6-211(6)">If the noncustodial parent complies with Subsection (4), owes past-due support, and pays the full, unadjusted amount of current child support due for the month of scheduled extended parent-time, the office shall apply the difference, from the child support due to the custodial parent or the state, between the full amount of current child support received during the month of extended parent-time and the adjusted amount of current child support due, to the past-due support obligation in the case.</subsection><subsection number="81-6-211(7)">For cases not receiving child support services in accordance with Title 26B, Chapter 9, Recovery Services and Administration of Child Support, the court or the parents shall resolve, without involvement by the office, any potential adjustment of the child support payment during the month of extended visitation or any refund that is due to the noncustodial parent from the custodial parent.</subsection><subsection number="81-6-211(8)">For purposes of this section, the per child amount to which the abatement applies is calculated by dividing the base child support award by the number of children included in the award.</subsection><subsection number="81-6-211(9)">The reduction in this section does not apply to parents with joint physical custody obligations calculated in accordance with Section <xref depth="3" refnumber="81-6-206">81-6-206</xref>.</subsection></section><section number="81-6-211.5"><histories><history>Enacted by Chapter <modchap sess="2025GS">86</modchap>, 2025 General Session</history><modyear>2025</modyear></histories><catchline>Child support orders for an incarcerated obligor -- Suspension -- Exceptions.</catchline><subsection number="81-6-211.5(1)">The office may not treat incarceration of 90 or more consecutive days as voluntary unemployment in establishing or modifying a child support order.</subsection><subsection number="81-6-211.5(2)"><subsection number="81-6-211.5(2)(a)">Except as provided in Subsection <xref refnumber="81-6-211.5(2)(c)" depth="4">(2)(c)</xref>, for any period of 90 or more consecutive days of the obligor's incarceration, suspension of a money judgment or support order issued in this state for an obligor ordered to pay child support shall occur by operation of law.</subsection><subsection number="81-6-211.5(2)(b)">For a suspension under Subsection <xref refnumber="81-6-211.5(2)(a)" depth="4">(2)(a)</xref>, the office shall:<subsection number="81-6-211.5(2)(b)(i)"> retroactively date the period of suspension to the date on which the office notified the required parties of the suspension, with the eligible period beginning on the first day of the first full month of the date that the office provided the parties with the notification;</subsection><subsection number="81-6-211.5(2)(b)(ii)">issue a balance credit for any funds collected during the period of suspension, unless the funds have already been distributed, in which case, the funds may not be credited or otherwise recovered; and</subsection><subsection number="81-6-211.5(2)(b)(iii)">resume the obligation described in Subsection (2)(a) on the first day of the first full month that occurs once 90 days have passed after the day on which the obligor is released from incarceration.</subsection></subsection><subsection number="81-6-211.5(2)(c)">The office may not suspend an obligation under Subsection <xref refnumber="81-6-211.5(2)(a)" depth="4">(2)(a)</xref> if the obligor is incarcerated for:<subsection number="81-6-211.5(2)(c)(i)">criminal non-payment of a child support order; or</subsection><subsection number="81-6-211.5(2)(c)(ii)">an offense against the inmate's child or custodial parent of the inmate's child.</subsection></subsection></subsection><subsection number="81-6-211.5(3)">The suspension described in Subsection (2)(a) is only applicable for an obligor whose term of incarceration begins on or after January 1, 2027.</subsection></section><section number="81-6-212"><histories><history>Enacted by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Modification of child support order -- Adjustment of child support.</catchline><subsection number="81-6-212(1)">The amount of prospective child support is equal to the amount granted by a prior child support order unless:<subsection number="81-6-212(1)(a)">there is a substantial change of circumstances on the part of the obligor or obligee as described in this section; or</subsection><subsection number="81-6-212(1)(b)">an adjustment is made as described in this section or Section <xref depth="3" refnumber="81-6-213">81-6-213</xref>.</subsection></subsection><subsection number="81-6-212(2)">If the prior child support order contains a stipulated provision for the automatic adjustment for prospective child support, the prospective child support is the amount as stated in the order, without a showing of a substantial change of circumstances, if the stipulated provision:<subsection number="81-6-212(2)(a)">is clear and unambiguous;</subsection><subsection number="81-6-212(2)(b)">is self-executing;</subsection><subsection number="81-6-212(2)(c)">provides for child support that equals or exceeds the base child support award required by the child support guidelines; and</subsection><subsection number="81-6-212(2)(d)">does not allow a decrease in child support as a result of the obligor's voluntary reduction of income.</subsection></subsection><subsection number="81-6-212(3)"><subsection number="81-6-212(3)(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.</subsection><subsection number="81-6-212(3)(b)">A change in the child support tables is not a substantial change in circumstances for the purposes of Subsection (3)(a).</subsection><subsection number="81-6-212(3)(c)">For purposes of this Subsection (3)(a), a substantial change in circumstances may include:<subsection number="81-6-212(3)(c)(i)">material changes in custody;</subsection><subsection number="81-6-212(3)(c)(ii)">material changes in the relative wealth or assets of the parties;</subsection><subsection number="81-6-212(3)(c)(iii)">material changes of 30% or more in the income of a parent;</subsection><subsection number="81-6-212(3)(c)(iv)">material changes in the employment potential and ability of a parent to earn;</subsection><subsection number="81-6-212(3)(c)(v)">material changes in the medical needs of the child; or</subsection><subsection number="81-6-212(3)(c)(vi)">material changes in the legal responsibilities of either parent for the support of others.</subsection></subsection></subsection><subsection number="81-6-212(4)">Upon receiving a petition under Subsection (3)(a), the court shall, taking into account the best interests of the child:<subsection number="81-6-212(4)(a)">determine whether a substantial change has occurred;</subsection><subsection number="81-6-212(4)(b)">if a substantial change has occurred, determine whether the change results in a difference of 15% or more between the obligor's ordered support amount and the obligor's support amount that would be required under the child support guidelines; and</subsection><subsection number="81-6-212(4)(c)">adjust the obligor's ordered support amount to that which is provided for in the child support guidelines if:<subsection number="81-6-212(4)(c)(i)">there is a difference of 15% or more; and</subsection><subsection number="81-6-212(4)(c)(ii)">the difference is not of a temporary nature.</subsection></subsection></subsection><subsection number="81-6-212(5)"><subsection number="81-6-212(5)(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 move the court to adjust the amount of a child support order.</subsection><subsection number="81-6-212(5)(b)">Upon receiving a motion under Subsection (5)(a), the court shall, taking into account the best interests of the child:<subsection number="81-6-212(5)(b)(i)">determine whether there is a difference between the obligor's ordered support amount and the obligor's support amount that would be required under the child support guidelines; and</subsection><subsection number="81-6-212(5)(b)(ii)">if there is a difference as described in Subsection (5)(b)(i), adjust the obligor's ordered support amount to the obligor's support amount provided in the child support guidelines if:<subsection number="81-6-212(5)(b)(ii)(A)">the difference is 10% or more;</subsection><subsection number="81-6-212(5)(b)(ii)(B)">the difference is not of a temporary nature; and</subsection><subsection number="81-6-212(5)(b)(ii)(C)">the order adjusting the obligor's ordered support amount does not deviate from the child support guidelines.</subsection></subsection></subsection><subsection number="81-6-212(5)(c)">A showing of a substantial change in circumstances is not necessary for an adjustment under this Subsection (5).</subsection></subsection></section><section number="81-6-213"><histories><history>Amended by Chapter <modchap sess="2026GS">155</modchap>, 2026 General Session</history><modyear>2026</modyear></histories><catchline>Automatic adjustment of base child support award.</catchline><subsection number="81-6-213(1)">As used in this section, "emancipated" means:<subsection number="81-6-213(1)(a)">the child becomes 18 years old or graduates from high school during the child's normal and expected year of graduation, whichever occurs later;</subsection><subsection number="81-6-213(1)(b)">the child dies, marries, or becomes a member of the armed forces of the United States;</subsection><subsection number="81-6-213(1)(c)">the child is emancipated in accordance with Title 80, Chapter 7, Emancipation; or</subsection><subsection number="81-6-213(1)(d)">the obligor's parental rights are terminated by a court in accordance with Title 80, Chapter 4, Termination and Restoration of Parental Rights.</subsection></subsection><subsection number="81-6-213(2)">Except as otherwise provided in the child support order, the base child support award is automatically adjusted to the base child support award for the remaining number of children due child support, without the need to modify the most recent child support order by a court, when a child is emancipated.</subsection><subsection number="81-6-213(3)">The base child support award is adjusted as described in Subsection (2) by using: <subsection number="81-6-213(3)(a)">the child support table that was used to establish the most recent child support order; and</subsection><subsection number="81-6-213(3)(b)">the income of the parties as specified in the most recent child support order or the worksheets.</subsection></subsection><subsection number="81-6-213(4)">The base child support award may not be reduced by a per child amount derived from the base child support award originally ordered.</subsection><subsection number="81-6-213(5)">If the incomes of the parties are not specified in the most recent child support order or the worksheets, the information regarding the incomes is not consistent, or the order deviates from the child support guidelines, the base child support award is not automatically adjusted under Subsection (2) and the child support order will continue until modified by the issuing tribunal.</subsection><subsection number="81-6-213(6)">If the child support order is deviated and the parties subsequently obtain a court order that adjusts the amount of child support back to the date of the emancipation of the child, the office may not be required to repay any difference in the child support collected during the interim.</subsection></section><section number="81-6-214"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Accountability of support provided to benefit child -- Accounting.</catchline><subsection number="81-6-214(1)">The court or administrative agency that issues the initial or modified order for child support may, upon the petition of the obligor, order prospectively the obligee to furnish an accounting of amounts provided for the child's benefit to the obligor, including an accounting or receipts.</subsection><subsection number="81-6-214(2)">The court or administrative agency may prescribe the frequency and the form of the accounting, including receipts.</subsection><subsection number="81-6-214(3)">The obligor may petition for the accounting only if current on all child support that has been ordered.</subsection></section></part><part number="81-6-3"><catchline>Child Support Tables</catchline><section number="81-6-301"><histories><history>Enacted by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Definitions for part.</catchline><tab/>Reserved.</section><section number="81-6-304"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Base combined child support obligation table -- Both parents -- Child support orders entered on or after January 1, 2023.</catchline><tab/>The following table is used to:<subsection number="81-6-304(1)">establish a child support order entered for the first time on or after January 1, 2023;</subsection><subsection number="81-6-304(2)">modify a child support order entered for the first time on or after January 1, 2023;</subsection><subsection number="81-6-304(3)">modify a temporary judicial child support order established on or before December 31, 2022, if the new order is entered on or after January 1, 2023; or</subsection><subsection number="81-6-304(4)">modify a final child support order entered on or before December 31, 2022, if the modification is made on or after January 1, 2025.<tbl colwidths="0,12,13,12,12,12,13,13,13" border="line"><row><cell/><cell colspan="2" align="center">Combined Monthly Adjusted Gross Income</cell><cell colspan="6" align="center">Number of Children</cell></row><row><cell/><cell colspan="2" align="right"/><cell align="center">1</cell><cell align="center">2</cell><cell align="center">3</cell><cell align="center">4</cell><cell align="center">5</cell><cell align="center">6</cell></row><row><cell/><cell align="center">From</cell><cell align="center">To</cell><cell/><cell/><cell/><cell/><cell/><cell/></row><row><cell/><cell align="right">1,951 -</cell><cell>2,000</cell><cell align="right">366</cell><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right"/></row><row><cell/><cell align="right">2,001 -</cell><cell>2,100</cell><cell align="right">385</cell><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right"/></row><row><cell/><cell align="right">2,101 -</cell><cell>2,200</cell><cell align="right">399</cell><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right"/></row><row><cell/><cell align="right">2,201 -</cell><cell>2,300</cell><cell align="right">410</cell><cell align="right"> 628</cell><cell align="right">728</cell><cell align="right"/><cell align="right"/><cell align="right"/></row><row><cell/><cell align="right">2,301 -</cell><cell>2,400</cell><cell align="right">420</cell><cell align="right"> 652</cell><cell align="right">756</cell><cell align="right"> 843</cell><cell align="right">927</cell><cell align="right"/></row><row><cell/><cell align="right">2,401 -</cell><cell>2,500</cell><cell align="right">431</cell><cell align="right"> 676</cell><cell align="right">784</cell><cell align="right"> 874</cell><cell align="right">961</cell><cell align="right">1,046</cell></row><row><cell/><cell align="right">2,501 -</cell><cell>2,600</cell><cell align="right">443</cell><cell align="right"> 700</cell><cell align="right">811</cell><cell align="right"> 904</cell><cell align="right">995</cell><cell align="right">1,082</cell></row><row><cell/><cell align="right">2,601 -</cell><cell>2,700</cell><cell align="right">453</cell><cell align="right"> 723</cell><cell align="right">838</cell><cell align="right"> 934</cell><cell align="right">1,028</cell><cell align="right">1,118</cell></row><row><cell/><cell align="right">2,701 -</cell><cell>2,800</cell><cell align="right">464</cell><cell align="right"> 747</cell><cell align="right">865</cell><cell align="right"> 964</cell><cell align="right">1,060</cell><cell align="right">1,154</cell></row><row><cell/><cell align="right">2,801 -</cell><cell>2,900</cell><cell align="right">475</cell><cell align="right"> 770</cell><cell align="right">891</cell><cell align="right"> 994</cell><cell align="right">1,093</cell><cell align="right">1,189</cell></row><row><cell/><cell align="right">2,901 -</cell><cell>3,000</cell><cell align="right">485</cell><cell align="right"> 794</cell><cell align="right">918</cell><cell align="right">1,024</cell><cell align="right">1,126</cell><cell align="right">1,225</cell></row><row><cell/><cell align="right">3,001 -</cell><cell>3,100</cell><cell align="right">496</cell><cell align="right"> 817</cell><cell align="right">945</cell><cell align="right">1,054</cell><cell align="right">1,159</cell><cell align="right">1,261</cell></row><row><cell/><cell align="right">3,101 -</cell><cell>3,200</cell><cell align="right">508</cell><cell align="right"> 838</cell><cell align="right">970</cell><cell align="right">1,081</cell><cell align="right">1,189</cell><cell align="right">1,294</cell></row><row><cell/><cell align="right">3,201 -</cell><cell>3,300</cell><cell align="right">518</cell><cell align="right"> 859</cell><cell align="right">994</cell><cell align="right">1,108</cell><cell align="right">1,219</cell><cell align="right">1,326</cell></row><row><cell/><cell align="right">3,301 -</cell><cell>3,400</cell><cell align="right">529</cell><cell align="right"> 881</cell><cell align="right"> 1,018</cell><cell align="right">1,135</cell><cell align="right">1,248</cell><cell align="right">1,358</cell></row><row><cell/><cell align="right">3,401 -</cell><cell>3,500</cell><cell align="right">539</cell><cell align="right"> 902</cell><cell align="right"> 1,042</cell><cell align="right">1,162</cell><cell align="right">1,278</cell><cell align="right">1,391</cell></row><row><cell/><cell align="right">3,501 -</cell><cell>3,600</cell><cell align="right">548</cell><cell align="right"> 923</cell><cell align="right"> 1,066</cell><cell align="right">1,189</cell><cell align="right">1,308</cell><cell align="right">1,423</cell></row><row><cell/><cell align="right">3,601 -</cell><cell>3,700</cell><cell align="right">555</cell><cell align="right"> 944</cell><cell align="right"> 1,090</cell><cell align="right">1,216</cell><cell align="right">1,337</cell><cell align="right">1,455</cell></row><row><cell/><cell align="right">3,701 -</cell><cell>3,800</cell><cell align="right">564</cell><cell align="right"> 965</cell><cell align="right"> 1,115</cell><cell align="right">1,243</cell><cell align="right">1,367</cell><cell align="right">1,487</cell></row><row><cell/><cell align="right">3,801 -</cell><cell>3,900</cell><cell align="right">573</cell><cell align="right"> 985</cell><cell align="right"> 1,138</cell><cell align="right">1,269</cell><cell align="right">1,396</cell><cell align="right">1,519</cell></row><row><cell/><cell align="right">3,901 -</cell><cell>4,000</cell><cell align="right">581</cell><cell align="right">1,004</cell><cell align="right"> 1,160</cell><cell align="right">1,294</cell><cell align="right">1,423</cell><cell align="right">1,548</cell></row><row><cell/><cell align="right">4,001 -</cell><cell>4,100</cell><cell align="right">590</cell><cell align="right">1,024</cell><cell align="right"> 1,182</cell><cell align="right">1,318</cell><cell align="right">1,450</cell><cell align="right">1,577</cell></row><row><cell/><cell align="right">4,101 -</cell><cell>4,200</cell><cell align="right">599</cell><cell align="right">1,043</cell><cell align="right"> 1,204</cell><cell align="right">1,342</cell><cell align="right">1,477</cell><cell align="right">1,607</cell></row><row><cell/><cell align="right">4,201 -</cell><cell>4,300</cell><cell align="right">608</cell><cell align="right">1,062</cell><cell align="right"> 1,226</cell><cell align="right">1,367</cell><cell align="right">1,503</cell><cell align="right">1,636</cell></row><row><cell/><cell align="right">4,301 -</cell><cell>4,400</cell><cell align="right">616</cell><cell align="right">1,081</cell><cell align="right"> 1,248</cell><cell align="right">1,391</cell><cell align="right">1,530</cell><cell align="right">1,665</cell></row><row><cell/><cell align="right">4,401 -</cell><cell>4,500</cell><cell align="right">624</cell><cell align="right">1,101</cell><cell align="right"> 1,270</cell><cell align="right">1,416</cell><cell align="right">1,557</cell><cell align="right">1,694</cell></row><row><cell/><cell align="right">4,501 -</cell><cell>4,600</cell><cell align="right">633</cell><cell align="right">1,119</cell><cell align="right"> 1,291</cell><cell align="right">1,439</cell><cell align="right">1,583</cell><cell align="right">1,722</cell></row><row><cell/><cell align="right">4,601 -</cell><cell>4,700</cell><cell align="right">641</cell><cell align="right">1,133</cell><cell align="right"> 1,306</cell><cell align="right">1,456</cell><cell align="right">1,601</cell><cell align="right">1,742</cell></row><row><cell/><cell align="right">4,701 -</cell><cell>4,800</cell><cell align="right">650</cell><cell align="right">1,147</cell><cell align="right"> 1,321</cell><cell align="right">1,473</cell><cell align="right">1,620</cell><cell align="right">1,762</cell></row><row><cell/><cell align="right">4,801 -</cell><cell>4,900</cell><cell align="right">659</cell><cell align="right">1,161</cell><cell align="right"> 1,336</cell><cell align="right">1,489</cell><cell align="right">1,638</cell><cell align="right">1,783</cell></row><row><cell/><cell align="right">4,901 -</cell><cell>5,000</cell><cell align="right">668</cell><cell align="right">1,175</cell><cell align="right"> 1,351</cell><cell align="right">1,506</cell><cell align="right">1,657</cell><cell align="right">1,803</cell></row><row><cell/><cell align="right">5,001 -</cell><cell>5,100</cell><cell align="right">676</cell><cell align="right">1,189</cell><cell align="right"> 1,366</cell><cell align="right">1,523</cell><cell align="right">1,675</cell><cell align="right">1,823</cell></row><row><cell/><cell align="right">5,101 -</cell><cell>5,200</cell><cell align="right">684</cell><cell align="right">1,203</cell><cell align="right"> 1,381</cell><cell align="right">1,540</cell><cell align="right">1,694</cell><cell align="right">1,843</cell></row><row><cell/><cell align="right">5,201 -</cell><cell>5,300</cell><cell align="right">693</cell><cell align="right">1,217</cell><cell align="right"> 1,396</cell><cell align="right">1,557</cell><cell align="right">1,712</cell><cell align="right">1,863</cell></row><row><cell/><cell align="right">5,301 -</cell><cell>5,400</cell><cell align="right">701</cell><cell align="right">1,227</cell><cell align="right"> 1,408</cell><cell align="right">1,570</cell><cell align="right">1,726</cell><cell align="right">1,878</cell></row><row><cell/><cell align="right">5,401 -</cell><cell>5,500</cell><cell align="right">710</cell><cell align="right">1,238</cell><cell align="right"> 1,419</cell><cell align="right">1,582</cell><cell align="right">1,741</cell><cell align="right">1,894</cell></row><row><cell/><cell align="right">5,501 -</cell><cell>5,600</cell><cell align="right">719</cell><cell align="right">1,248</cell><cell align="right"> 1,431</cell><cell align="right">1,595</cell><cell align="right">1,755</cell><cell align="right">1,909</cell></row><row><cell/><cell align="right">5,601 -</cell><cell>5,700</cell><cell align="right">728</cell><cell align="right">1,259</cell><cell align="right"> 1,442</cell><cell align="right">1,608</cell><cell align="right">1,769</cell><cell align="right">1,925</cell></row><row><cell/><cell align="right">5,701 -</cell><cell>5,800</cell><cell align="right">733</cell><cell align="right">1,269</cell><cell align="right"> 1,454</cell><cell align="right">1,621</cell><cell align="right">1,783</cell><cell align="right">1,940</cell></row><row><cell/><cell align="right">5,801 -</cell><cell>5,900</cell><cell align="right">739</cell><cell align="right">1,280</cell><cell align="right"> 1,465</cell><cell align="right">1,634</cell><cell align="right">1,797</cell><cell align="right">1,956</cell></row><row><cell/><cell align="right">5,901 -</cell><cell>6,000</cell><cell align="right">745</cell><cell align="right">1,290</cell><cell align="right"> 1,477</cell><cell align="right">1,647</cell><cell align="right">1,812</cell><cell align="right">1,971</cell></row><row><cell/><cell align="right">6,001 -</cell><cell>6,100</cell><cell align="right">751</cell><cell align="right">1,302</cell><cell align="right"> 1,490</cell><cell align="right">1,661</cell><cell align="right">1,827</cell><cell align="right">1,988</cell></row><row><cell/><cell align="right">6,101 -</cell><cell>6,200</cell><cell align="right">756</cell><cell align="right">1,313</cell><cell align="right"> 1,503</cell><cell align="right">1,676</cell><cell align="right">1,843</cell><cell align="right">2,005</cell></row><row><cell/><cell align="right">6,201 -</cell><cell>6,300</cell><cell align="right">763</cell><cell align="right">1,325</cell><cell align="right"> 1,516</cell><cell align="right">1,690</cell><cell align="right">1,859</cell><cell align="right">2,023</cell></row><row><cell/><cell align="right">6,301 -</cell><cell>6,400</cell><cell align="right">769</cell><cell align="right">1,336</cell><cell align="right"> 1,528</cell><cell align="right">1,704</cell><cell align="right">1,874</cell><cell align="right">2,039</cell></row><row><cell/><cell align="right">6,401 -</cell><cell>6,500</cell><cell align="right">775</cell><cell align="right">1,347</cell><cell align="right"> 1,540</cell><cell align="right">1,717</cell><cell align="right">1,889</cell><cell align="right">2,055</cell></row><row><cell/><cell align="right">6,501 -</cell><cell>6,600</cell><cell align="right">780</cell><cell align="right">1,358</cell><cell align="right"> 1,553</cell><cell align="right">1,731</cell><cell align="right">1,904</cell><cell align="right">2,072</cell></row><row><cell/><cell align="right">6,601 -</cell><cell>6,700</cell><cell align="right">786</cell><cell align="right">1,369</cell><cell align="right"> 1,565</cell><cell align="right">1,745</cell><cell align="right">1,919</cell><cell align="right">2,088</cell></row><row><cell/><cell align="right">6,701 -</cell><cell>6,800</cell><cell align="right">786</cell><cell align="right">1,380</cell><cell align="right"> 1,577</cell><cell align="right">1,759</cell><cell align="right">1,934</cell><cell align="right">2,105</cell></row><row><cell/><cell align="right">6,801 -</cell><cell>6,900</cell><cell align="right">841</cell><cell align="right">1,391</cell><cell align="right"> 1,590</cell><cell align="right">1,772</cell><cell align="right">1,950</cell><cell align="right">2,121</cell></row><row><cell/><cell align="right">6,901 -</cell><cell>7,000</cell><cell align="right">850</cell><cell align="right">1,402</cell><cell align="right"> 1,602</cell><cell align="right">1,786</cell><cell align="right">1,965</cell><cell align="right">2,138</cell></row><row><cell/><cell align="right">7,001 -</cell><cell>7,100</cell><cell align="right">859</cell><cell align="right">1,413</cell><cell align="right"> 1,614</cell><cell align="right">1,800</cell><cell align="right">1,980</cell><cell align="right">2,154</cell></row><row><cell/><cell align="right">7,101 -</cell><cell>7,200</cell><cell align="right">868</cell><cell align="right">1,417</cell><cell align="right"> 1,618</cell><cell align="right">1,804</cell><cell align="right">1,985</cell><cell align="right">2,159</cell></row><row><cell/><cell align="right">7,201 -</cell><cell>7,300</cell><cell align="right">876</cell><cell align="right">1,420</cell><cell align="right"> 1,621</cell><cell align="right">1,807</cell><cell align="right">1,988</cell><cell align="right">2,163</cell></row><row><cell/><cell align="right">7,301 -</cell><cell>7,400</cell><cell align="right">883</cell><cell align="right">1,423</cell><cell align="right"> 1,624</cell><cell align="right">1,811</cell><cell align="right">1,992</cell><cell align="right">2,167</cell></row><row><cell/><cell align="right">7,401 -</cell><cell>7,500</cell><cell align="right">888</cell><cell align="right">1,426</cell><cell align="right"> 1,627</cell><cell align="right">1,814</cell><cell align="right">1,996</cell><cell align="right">2,171</cell></row><row><cell/><cell align="right">7,501 -</cell><cell>7,600</cell><cell align="right">894</cell><cell align="right">1,429</cell><cell align="right"> 1,630</cell><cell align="right">1,818</cell><cell align="right">1,999</cell><cell align="right">2,175</cell></row><row><cell/><cell align="right">7,601 -</cell><cell>7,700</cell><cell align="right">899</cell><cell align="right">1,432</cell><cell align="right"> 1,633</cell><cell align="right">1,821</cell><cell align="right">2,003</cell><cell align="right">2,179</cell></row><row><cell/><cell align="right">7,701 -</cell><cell>7,800</cell><cell align="right">904</cell><cell align="right">1,436</cell><cell align="right"> 1,636</cell><cell align="right">1,824</cell><cell align="right">2,007</cell><cell align="right">2,184</cell></row><row><cell/><cell align="right">7,801 -</cell><cell>7,900</cell><cell align="right">910</cell><cell align="right">1,439</cell><cell align="right"> 1,639</cell><cell align="right">1,828</cell><cell align="right">2,011</cell><cell align="right">2,188</cell></row><row><cell/><cell align="right">7,901 -</cell><cell>8,000</cell><cell align="right">915</cell><cell align="right">1,442</cell><cell align="right"> 1,642</cell><cell align="right">1,831</cell><cell align="right">2,014</cell><cell align="right">2,192</cell></row><row><cell/><cell align="right">8,001 -</cell><cell>8,100</cell><cell align="right">921</cell><cell align="right">1,445</cell><cell align="right"> 1,646</cell><cell align="right">1,835</cell><cell align="right">2,018</cell><cell align="right">2,196</cell></row><row><cell/><cell align="right">8,101 -</cell><cell>8,200</cell><cell align="right">926</cell><cell align="right">1,448</cell><cell align="right"> 1,649</cell><cell align="right">1,838</cell><cell align="right">2,022</cell><cell align="right">2,200</cell></row><row><cell/><cell align="right">8,201 -</cell><cell>8,300</cell><cell align="right">933</cell><cell align="right">1,451</cell><cell align="right"> 1,652</cell><cell align="right">1,842</cell><cell align="right">2,026</cell><cell align="right">2,204</cell></row><row><cell/><cell align="right">8,301 -</cell><cell>8,400</cell><cell align="right">938</cell><cell align="right">1,454</cell><cell align="right"> 1,655</cell><cell align="right">1,845</cell><cell align="right">2,029</cell><cell align="right">2,208</cell></row><row><cell/><cell align="right">8,401 -</cell><cell>8,500</cell><cell align="right">944</cell><cell align="right">1,460</cell><cell align="right"> 1,661</cell><cell align="right">1,852</cell><cell align="right">2,037</cell><cell align="right">2,216</cell></row><row><cell/><cell align="right">8,501 -</cell><cell>8,600</cell><cell align="right">949</cell><cell align="right">1,475</cell><cell align="right"> 1,678</cell><cell align="right">1,871</cell><cell align="right">2,058</cell><cell align="right">2,240</cell></row><row><cell/><cell align="right">8,601 -</cell><cell>8,700</cell><cell align="right">954</cell><cell align="right">1,491</cell><cell align="right"> 1,696</cell><cell align="right">1,891</cell><cell align="right">2,080</cell><cell align="right">2,263</cell></row><row><cell/><cell align="right">8,701 -</cell><cell>8,800</cell><cell align="right">960</cell><cell align="right">1,506</cell><cell align="right"> 1,714</cell><cell align="right">1,911</cell><cell align="right">2,102</cell><cell align="right">2,287</cell></row><row><cell/><cell align="right">8,801 -</cell><cell>8,900</cell><cell align="right">965</cell><cell align="right">1,522</cell><cell align="right"> 1,732</cell><cell align="right">1,931</cell><cell align="right">2,124</cell><cell align="right">2,311</cell></row><row><cell/><cell align="right">8,901 -</cell><cell>9,000</cell><cell align="right">971</cell><cell align="right">1,537</cell><cell align="right"> 1,749</cell><cell align="right">1,951</cell><cell align="right">2,146</cell><cell align="right">2,334</cell></row><row><cell/><cell align="right">9,001 -</cell><cell>9,100</cell><cell align="right">976</cell><cell align="right">1,553</cell><cell align="right"> 1,767</cell><cell align="right">1,970</cell><cell align="right">2,167</cell><cell align="right">2,358</cell></row><row><cell/><cell align="right">9,101 -</cell><cell>9,200</cell><cell align="right">983</cell><cell align="right">1,568</cell><cell align="right"> 1,785</cell><cell align="right">1,990</cell><cell align="right">2,189</cell><cell align="right">2,382</cell></row><row><cell/><cell align="right">9,201 -</cell><cell>9,300</cell><cell align="right">988</cell><cell align="right">1,584</cell><cell align="right"> 1,803</cell><cell align="right">2,010</cell><cell align="right">2,211</cell><cell align="right">2,405</cell></row><row><cell/><cell align="right">9,301 -</cell><cell>9,400</cell><cell align="right">994</cell><cell align="right">1,599</cell><cell align="right"> 1,820</cell><cell align="right">2,030</cell><cell align="right">2,233</cell><cell align="right">2,429</cell></row><row><cell/><cell align="right">9,401 -</cell><cell>9,500</cell><cell align="right">999</cell><cell align="right">1,614</cell><cell align="right"> 1,838</cell><cell align="right">2,049</cell><cell align="right">2,254</cell><cell align="right">2,453</cell></row><row><cell/><cell align="right">9,501 -</cell><cell>9,600</cell><cell align="right">1,004</cell><cell align="right">1,630</cell><cell align="right"> 1,856</cell><cell align="right">2,069</cell><cell align="right">2,276</cell><cell align="right">2,477</cell></row><row><cell/><cell align="right">9,601 -</cell><cell>9,700</cell><cell align="right">1,010</cell><cell align="right">1,645</cell><cell align="right"> 1,874</cell><cell align="right">2,089</cell><cell align="right">2,298</cell><cell align="right">2,500</cell></row><row><cell/><cell align="right">9,701 -</cell><cell>9,800</cell><cell align="right">1,015</cell><cell align="right">1,661</cell><cell align="right"> 1,891</cell><cell align="right">2,109</cell><cell align="right">2,320</cell><cell align="right">2,524</cell></row><row><cell/><cell align="right">9,801 -</cell><cell>9,900</cell><cell align="right">1,021</cell><cell align="right">1,673</cell><cell align="right"> 1,905</cell><cell align="right">2,124</cell><cell align="right">2,336</cell><cell align="right">2,542</cell></row><row><cell/><cell align="right">9,901 -</cell><cell> 10,000</cell><cell align="right">1,026</cell><cell align="right">1,683</cell><cell align="right"> 1,917</cell><cell align="right">2,137</cell><cell align="right">2,351</cell><cell align="right">2,557</cell></row><row><cell/><cell align="right">10,001 -</cell><cell> 10,100</cell><cell align="right">1,033</cell><cell align="right">1,694</cell><cell align="right"> 1,928</cell><cell align="right">2,150</cell><cell align="right">2,365</cell><cell align="right">2,573</cell></row><row><cell/><cell align="right">10,101 -</cell><cell> 10,200</cell><cell align="right">1,039</cell><cell align="right">1,704</cell><cell align="right"> 1,940</cell><cell align="right">2,163</cell><cell align="right">2,379</cell><cell align="right">2,589</cell></row><row><cell/><cell align="right">10,201 -</cell><cell> 10,300</cell><cell align="right">1,045</cell><cell align="right">1,715</cell><cell align="right"> 1,951</cell><cell align="right">2,176</cell><cell align="right">2,394</cell><cell align="right">2,604</cell></row><row><cell/><cell align="right">10,301 -</cell><cell> 10,400</cell><cell align="right">1,051</cell><cell align="right">1,725</cell><cell align="right"> 1,963</cell><cell align="right">2,189</cell><cell align="right">2,408</cell><cell align="right">2,620</cell></row><row><cell/><cell align="right">10,401 -</cell><cell> 10,500</cell><cell align="right">1,058</cell><cell align="right">1,736</cell><cell align="right"> 1,975</cell><cell align="right">2,202</cell><cell align="right">2,422</cell><cell align="right">2,635</cell></row><row><cell/><cell align="right">10,501 -</cell><cell> 10,600</cell><cell align="right">1,064</cell><cell align="right">1,746</cell><cell align="right"> 1,986</cell><cell align="right">2,215</cell><cell align="right">2,436</cell><cell align="right">2,651</cell></row><row><cell/><cell align="right">10,601 -</cell><cell> 10,700</cell><cell align="right">1,070</cell><cell align="right">1,757</cell><cell align="right"> 1,998</cell><cell align="right">2,228</cell><cell align="right">2,451</cell><cell align="right">2,666</cell></row><row><cell/><cell align="right">10,701 -</cell><cell> 10,800</cell><cell align="right">1,077</cell><cell align="right">1,767</cell><cell align="right"> 2,010</cell><cell align="right">2,241</cell><cell align="right">2,465</cell><cell align="right">2,682</cell></row><row><cell/><cell align="right">10,801 -</cell><cell> 10,900</cell><cell align="right">1,083</cell><cell align="right">1,778</cell><cell align="right"> 2,021</cell><cell align="right">2,254</cell><cell align="right">2,479</cell><cell align="right">2,697</cell></row><row><cell/><cell align="right">10,901 -</cell><cell> 11,000</cell><cell align="right">1,090</cell><cell align="right">1,788</cell><cell align="right"> 2,033</cell><cell align="right">2,267</cell><cell align="right">2,494</cell><cell align="right">2,713</cell></row><row><cell/><cell align="right">11,001 -</cell><cell> 11,100</cell><cell align="right">1,096</cell><cell align="right">1,799</cell><cell align="right"> 2,045</cell><cell align="right">2,280</cell><cell align="right">2,508</cell><cell align="right">2,729</cell></row><row><cell/><cell align="right">11,101 -</cell><cell> 11,200</cell><cell align="right">1,103</cell><cell align="right">1,809</cell><cell align="right"> 2,056</cell><cell align="right">2,293</cell><cell align="right">2,522</cell><cell align="right">2,744</cell></row><row><cell/><cell align="right">11,201 -</cell><cell> 11,300</cell><cell align="right">1,109</cell><cell align="right">1,820</cell><cell align="right"> 2,068</cell><cell align="right">2,306</cell><cell align="right">2,537</cell><cell align="right">2,760</cell></row><row><cell/><cell align="right">11,301 -</cell><cell> 11,400</cell><cell align="right">1,116</cell><cell align="right">1,830</cell><cell align="right"> 2,080</cell><cell align="right">2,319</cell><cell align="right">2,551</cell><cell align="right">2,775</cell></row><row><cell/><cell align="right">11,401 -</cell><cell> 11,500</cell><cell align="right">1,123</cell><cell align="right">1,841</cell><cell align="right"> 2,091</cell><cell align="right">2,332</cell><cell align="right">2,565</cell><cell align="right">2,791</cell></row><row><cell/><cell align="right">11,501 -</cell><cell> 11,600</cell><cell align="right">1,129</cell><cell align="right">1,851</cell><cell align="right"> 2,103</cell><cell align="right">2,345</cell><cell align="right">2,579</cell><cell align="right">2,806</cell></row><row><cell/><cell align="right">11,601 -</cell><cell> 11,700</cell><cell align="right">1,136</cell><cell align="right">1,862</cell><cell align="right"> 2,115</cell><cell align="right">2,358</cell><cell align="right">2,594</cell><cell align="right">2,822</cell></row><row><cell/><cell align="right">11,701 -</cell><cell> 11,800</cell><cell align="right">1,143</cell><cell align="right">1,872</cell><cell align="right"> 2,126</cell><cell align="right">2,371</cell><cell align="right">2,608</cell><cell align="right">2,838</cell></row><row><cell/><cell align="right">11,801 -</cell><cell> 11,900</cell><cell align="right">1,150</cell><cell align="right">1,882</cell><cell align="right"> 2,138</cell><cell align="right">2,383</cell><cell align="right">2,622</cell><cell align="right">2,852</cell></row><row><cell/><cell align="right">11,901 -</cell><cell> 12,000</cell><cell align="right">1,157</cell><cell align="right">1,892</cell><cell align="right"> 2,148</cell><cell align="right">2,395</cell><cell align="right">2,635</cell><cell align="right">2,867</cell></row><row><cell/><cell align="right">12,001 -</cell><cell> 12,100</cell><cell align="right">1,164</cell><cell align="right">1,901</cell><cell align="right"> 2,159</cell><cell align="right">2,407</cell><cell align="right">2,648</cell><cell align="right">2,881</cell></row><row><cell/><cell align="right">12,101 -</cell><cell> 12,200</cell><cell align="right">1,171</cell><cell align="right">1,910</cell><cell align="right"> 2,170</cell><cell align="right">2,419</cell><cell align="right">2,661</cell><cell align="right">2,895</cell></row><row><cell/><cell align="right">12,201 -</cell><cell> 12,300</cell><cell align="right">1,178</cell><cell align="right">1,919</cell><cell align="right"> 2,180</cell><cell align="right">2,431</cell><cell align="right">2,674</cell><cell align="right">2,910</cell></row><row><cell/><cell align="right">12,301 -</cell><cell> 12,400</cell><cell align="right">1,185</cell><cell align="right">1,929</cell><cell align="right"> 2,191</cell><cell align="right">2,443</cell><cell align="right">2,687</cell><cell align="right">2,924</cell></row><row><cell/><cell align="right">12,401 -</cell><cell> 12,500</cell><cell align="right">1,192</cell><cell align="right">1,938</cell><cell align="right"> 2,202</cell><cell align="right">2,455</cell><cell align="right">2,700</cell><cell align="right">2,938</cell></row><row><cell/><cell align="right">12,501 -</cell><cell> 12,600</cell><cell align="right">1,199</cell><cell align="right">1,947</cell><cell align="right"> 2,212</cell><cell align="right">2,467</cell><cell align="right">2,714</cell><cell align="right">2,952</cell></row><row><cell/><cell align="right">12,601 -</cell><cell> 12,700</cell><cell align="right">1,206</cell><cell align="right">1,956</cell><cell align="right"> 2,223</cell><cell align="right">2,479</cell><cell align="right">2,727</cell><cell align="right">2,967</cell></row><row><cell/><cell align="right">12,701 -</cell><cell> 12,800</cell><cell align="right">1,213</cell><cell align="right">1,966</cell><cell align="right"> 2,234</cell><cell align="right">2,491</cell><cell align="right">2,740</cell><cell align="right">2,981</cell></row><row><cell/><cell align="right">12,801 -</cell><cell> 12,900</cell><cell align="right">1,220</cell><cell align="right">1,975</cell><cell align="right"> 2,245</cell><cell align="right">2,503</cell><cell align="right">2,753</cell><cell align="right">2,995</cell></row><row><cell/><cell align="right">12,901 -</cell><cell> 13,000</cell><cell align="right">1,227</cell><cell align="right">1,984</cell><cell align="right"> 2,255</cell><cell align="right">2,514</cell><cell align="right">2,766</cell><cell align="right">3,009</cell></row><row><cell/><cell align="right">13,001 -</cell><cell> 13,100</cell><cell align="right">1,233</cell><cell align="right">1,993</cell><cell align="right"> 2,265</cell><cell align="right">2,525</cell><cell align="right">2,778</cell><cell align="right">3,022</cell></row><row><cell/><cell align="right">13,101 -</cell><cell> 13,200</cell><cell align="right">1,239</cell><cell align="right">2,001</cell><cell align="right"> 2,275</cell><cell align="right">2,536</cell><cell align="right">2,790</cell><cell align="right">3,035</cell></row><row><cell/><cell align="right">13,201 -</cell><cell> 13,300</cell><cell align="right">1,245</cell><cell align="right">2,010</cell><cell align="right"> 2,285</cell><cell align="right">2,547</cell><cell align="right">2,802</cell><cell align="right">3,049</cell></row><row><cell/><cell align="right">13,301 -</cell><cell> 13,400</cell><cell align="right">1,250</cell><cell align="right">2,018</cell><cell align="right"> 2,294</cell><cell align="right">2,558</cell><cell align="right">2,814</cell><cell align="right">3,062</cell></row><row><cell/><cell align="right">13,401 -</cell><cell> 13,500</cell><cell align="right">1,256</cell><cell align="right">2,027</cell><cell align="right"> 2,304</cell><cell align="right">2,569</cell><cell align="right">2,826</cell><cell align="right">3,075</cell></row><row><cell/><cell align="right">13,501 -</cell><cell> 13,600</cell><cell align="right">1,262</cell><cell align="right">2,035</cell><cell align="right"> 2,314</cell><cell align="right">2,580</cell><cell align="right">2,838</cell><cell align="right">3,088</cell></row><row><cell/><cell align="right">13,601 -</cell><cell> 13,700</cell><cell align="right">1,267</cell><cell align="right">2,044</cell><cell align="right"> 2,324</cell><cell align="right">2,591</cell><cell align="right">2,850</cell><cell align="right">3,101</cell></row><row><cell/><cell align="right">13,701 -</cell><cell> 13,800</cell><cell align="right">1,273</cell><cell align="right">2,052</cell><cell align="right"> 2,334</cell><cell align="right">2,602</cell><cell align="right">2,862</cell><cell align="right">3,114</cell></row><row><cell/><cell align="right">13,801 -</cell><cell> 13,900</cell><cell align="right">1,279</cell><cell align="right">2,061</cell><cell align="right"> 2,344</cell><cell align="right">2,613</cell><cell align="right">2,875</cell><cell align="right">3,127</cell></row><row><cell/><cell align="right">13,901 -</cell><cell> 14,000</cell><cell align="right">1,284</cell><cell align="right">2,069</cell><cell align="right"> 2,354</cell><cell align="right">2,624</cell><cell align="right">2,887</cell><cell align="right">3,141</cell></row><row><cell/><cell align="right">14,001 -</cell><cell> 14,100</cell><cell align="right">1,290</cell><cell align="right">2,078</cell><cell align="right"> 2,363</cell><cell align="right">2,635</cell><cell align="right">2,899</cell><cell align="right">3,154</cell></row><row><cell/><cell align="right">14,101 -</cell><cell> 14,200</cell><cell align="right">1,296</cell><cell align="right">2,087</cell><cell align="right"> 2,373</cell><cell align="right">2,646</cell><cell align="right">2,911</cell><cell align="right">3,167</cell></row><row><cell/><cell align="right">14,201 -</cell><cell> 14,300</cell><cell align="right">1,301</cell><cell align="right">2,095</cell><cell align="right"> 2,383</cell><cell align="right">2,657</cell><cell align="right">2,923</cell><cell align="right">3,180</cell></row><row><cell/><cell align="right">14,301 -</cell><cell> 14,400</cell><cell align="right">1,306</cell><cell align="right">2,104</cell><cell align="right"> 2,393</cell><cell align="right">2,668</cell><cell align="right">2,935</cell><cell align="right">3,193</cell></row><row><cell/><cell align="right">14,401 -</cell><cell> 14,500</cell><cell align="right">1,312</cell><cell align="right">2,112</cell><cell align="right"> 2,403</cell><cell align="right">2,679</cell><cell align="right">2,947</cell><cell align="right">3,206</cell></row><row><cell/><cell align="right">14,501 -</cell><cell> 14,600</cell><cell align="right">1,317</cell><cell align="right">2,121</cell><cell align="right"> 2,413</cell><cell align="right">2,690</cell><cell align="right">2,959</cell><cell align="right">3,220</cell></row><row><cell/><cell align="right">14,601 -</cell><cell> 14,700</cell><cell align="right">1,323</cell><cell align="right">2,129</cell><cell align="right"> 2,423</cell><cell align="right">2,701</cell><cell align="right">2,971</cell><cell align="right">3,233</cell></row><row><cell/><cell align="right">14,701 -</cell><cell> 14,800</cell><cell align="right">1,329</cell><cell align="right">2,138</cell><cell align="right"> 2,432</cell><cell align="right">2,712</cell><cell align="right">2,983</cell><cell align="right">3,246</cell></row><row><cell/><cell align="right">14,801 -</cell><cell> 14,900</cell><cell align="right">1,334</cell><cell align="right">2,146</cell><cell align="right"> 2,442</cell><cell align="right">2,723</cell><cell align="right">2,995</cell><cell align="right">3,259</cell></row><row><cell/><cell align="right">14,901 -</cell><cell> 15,000</cell><cell align="right">1,340</cell><cell align="right">2,155</cell><cell align="right"> 2,452</cell><cell align="right">2,734</cell><cell align="right">3,008</cell><cell align="right">3,272</cell></row><row><cell/><cell align="right">15,001 -</cell><cell> 15,100</cell><cell align="right">1,345</cell><cell align="right">2,163</cell><cell align="right"> 2,461</cell><cell align="right">2,744</cell><cell align="right">3,018</cell><cell align="right">3,284</cell></row><row><cell/><cell align="right">15,101 -</cell><cell> 15,200</cell><cell align="right">1,351</cell><cell align="right">2,170</cell><cell align="right"> 2,469</cell><cell align="right">2,752</cell><cell align="right">3,028</cell><cell align="right">3,294</cell></row><row><cell/><cell align="right">15,201 -</cell><cell> 15,300</cell><cell align="right">1,357</cell><cell align="right">2,177</cell><cell align="right"> 2,476</cell><cell align="right">2,761</cell><cell align="right">3,037</cell><cell align="right">3,304</cell></row><row><cell/><cell align="right">15,301 -</cell><cell> 15,400</cell><cell align="right">1,362</cell><cell align="right">2,184</cell><cell align="right"> 2,484</cell><cell align="right">2,769</cell><cell align="right">3,046</cell><cell align="right">3,314</cell></row><row><cell/><cell align="right">15,401 -</cell><cell> 15,500</cell><cell align="right">1,368</cell><cell align="right">2,191</cell><cell align="right"> 2,491</cell><cell align="right">2,778</cell><cell align="right">3,056</cell><cell align="right">3,325</cell></row><row><cell/><cell align="right">15,501 -</cell><cell> 15,600</cell><cell align="right">1,373</cell><cell align="right">2,198</cell><cell align="right"> 2,499</cell><cell align="right">2,786</cell><cell align="right">3,065</cell><cell align="right">3,335</cell></row><row><cell/><cell align="right">15,601 -</cell><cell> 15,700</cell><cell align="right">1,379</cell><cell align="right">2,205</cell><cell align="right"> 2,507</cell><cell align="right">2,795</cell><cell align="right">3,074</cell><cell align="right">3,345</cell></row><row><cell/><cell align="right">15,701 -</cell><cell> 15,800</cell><cell align="right">1,384</cell><cell align="right">2,211</cell><cell align="right"> 2,514</cell><cell align="right">2,803</cell><cell align="right">3,084</cell><cell align="right">3,355</cell></row><row><cell/><cell align="right">15,801 -</cell><cell> 15,900</cell><cell align="right">1,390</cell><cell align="right">2,218</cell><cell align="right"> 2,522</cell><cell align="right">2,812</cell><cell align="right">3,093</cell><cell align="right">3,365</cell></row><row><cell/><cell align="right">15,901 -</cell><cell> 16,000</cell><cell align="right">1,395</cell><cell align="right">2,225</cell><cell align="right"> 2,529</cell><cell align="right">2,820</cell><cell align="right">3,102</cell><cell align="right">3,375</cell></row><row><cell/><cell align="right">16,001 -</cell><cell> 16,100</cell><cell align="right">1,401</cell><cell align="right">2,232</cell><cell align="right"> 2,537</cell><cell align="right">2,829</cell><cell align="right">3,112</cell><cell align="right">3,385</cell></row><row><cell/><cell align="right">16,101 -</cell><cell> 16,200</cell><cell align="right">1,407</cell><cell align="right">2,239</cell><cell align="right"> 2,545</cell><cell align="right">2,837</cell><cell align="right">3,121</cell><cell align="right">3,396</cell></row><row><cell/><cell align="right">16,201 -</cell><cell> 16,300</cell><cell align="right">1,412</cell><cell align="right">2,246</cell><cell align="right"> 2,552</cell><cell align="right">2,846</cell><cell align="right">3,130</cell><cell align="right">3,406</cell></row><row><cell/><cell align="right">16,301 -</cell><cell> 16,400</cell><cell align="right">1,418</cell><cell align="right">2,253</cell><cell align="right"> 2,560</cell><cell align="right">2,854</cell><cell align="right">3,140</cell><cell align="right">3,416</cell></row><row><cell/><cell align="right">16,401 -</cell><cell> 16,500</cell><cell align="right">1,423</cell><cell align="right">2,260</cell><cell align="right"> 2,567</cell><cell align="right">2,863</cell><cell align="right">3,149</cell><cell align="right">3,426</cell></row><row><cell/><cell align="right">16,501 -</cell><cell> 16,600</cell><cell align="right">1,429</cell><cell align="right">2,267</cell><cell align="right"> 2,575</cell><cell align="right">2,871</cell><cell align="right">3,158</cell><cell align="right">3,436</cell></row><row><cell/><cell align="right">16,601 -</cell><cell> 16,700</cell><cell align="right">1,434</cell><cell align="right">2,274</cell><cell align="right"> 2,583</cell><cell align="right">2,880</cell><cell align="right">3,168</cell><cell align="right">3,446</cell></row><row><cell/><cell align="right">16,701 -</cell><cell> 16,800</cell><cell align="right">1,440</cell><cell align="right">2,281</cell><cell align="right"> 2,590</cell><cell align="right">2,888</cell><cell align="right">3,177</cell><cell align="right">3,457</cell></row><row><cell/><cell align="right">16,801 -</cell><cell> 16,900</cell><cell align="right">1,445</cell><cell align="right">2,288</cell><cell align="right"> 2,598</cell><cell align="right">2,897</cell><cell align="right">3,186</cell><cell align="right">3,467</cell></row><row><cell/><cell align="right">16,901 -</cell><cell> 17,000</cell><cell align="right">1,451</cell><cell align="right">2,295</cell><cell align="right"> 2,605</cell><cell align="right">2,905</cell><cell align="right">3,196</cell><cell align="right">3,477</cell></row><row><cell/><cell align="right">17,001 -</cell><cell> 17,100</cell><cell align="right">1,456</cell><cell align="right">2,302</cell><cell align="right"> 2,613</cell><cell align="right">2,914</cell><cell align="right">3,205</cell><cell align="right">3,487</cell></row><row><cell/><cell align="right">17,101 -</cell><cell> 17,200</cell><cell align="right">1,462</cell><cell align="right">2,309</cell><cell align="right"> 2,621</cell><cell align="right">2,922</cell><cell align="right">3,214</cell><cell align="right">3,497</cell></row><row><cell/><cell align="right">17,201 -</cell><cell> 17,300</cell><cell align="right">1,467</cell><cell align="right">2,316</cell><cell align="right"> 2,628</cell><cell align="right">2,931</cell><cell align="right">3,224</cell><cell align="right">3,507</cell></row><row><cell/><cell align="right">17,301 -</cell><cell> 17,400</cell><cell align="right">1,473</cell><cell align="right">2,323</cell><cell align="right"> 2,636</cell><cell align="right">2,939</cell><cell align="right">3,233</cell><cell align="right">3,517</cell></row><row><cell/><cell align="right">17,401 -</cell><cell> 17,500</cell><cell align="right">1,478</cell><cell align="right">2,330</cell><cell align="right"> 2,643</cell><cell align="right">2,947</cell><cell align="right">3,242</cell><cell align="right">3,528</cell></row><row><cell/><cell align="right">17,501 -</cell><cell> 17,600</cell><cell align="right">1,483</cell><cell align="right">2,337</cell><cell align="right"> 2,651</cell><cell align="right">2,956</cell><cell align="right">3,252</cell><cell align="right">3,538</cell></row><row><cell/><cell align="right">17,601 -</cell><cell> 17,700</cell><cell align="right">1,489</cell><cell align="right">2,344</cell><cell align="right"> 2,659</cell><cell align="right">2,964</cell><cell align="right">3,261</cell><cell align="right">3,548</cell></row><row><cell/><cell align="right">17,701 -</cell><cell> 17,800</cell><cell align="right">1,494</cell><cell align="right">2,351</cell><cell align="right"> 2,666</cell><cell align="right">2,973</cell><cell align="right">3,270</cell><cell align="right">3,558</cell></row><row><cell/><cell align="right">17,801 -</cell><cell> 17,900</cell><cell align="right">1,499</cell><cell align="right">2,358</cell><cell align="right"> 2,674</cell><cell align="right">2,981</cell><cell align="right">3,280</cell><cell align="right">3,568</cell></row><row><cell/><cell align="right">17,901 -</cell><cell> 18,000</cell><cell align="right">1,505</cell><cell align="right">2,365</cell><cell align="right"> 2,682</cell><cell align="right">2,990</cell><cell align="right">3,289</cell><cell align="right">3,578</cell></row><row><cell/><cell align="right">18,001 -</cell><cell> 18,100</cell><cell align="right">1,510</cell><cell align="right">2,372</cell><cell align="right"> 2,689</cell><cell align="right">2,998</cell><cell align="right">3,298</cell><cell align="right">3,588</cell></row><row><cell/><cell align="right">18,101 -</cell><cell> 18,200</cell><cell align="right">1,516</cell><cell align="right">2,379</cell><cell align="right"> 2,697</cell><cell align="right">3,007</cell><cell align="right">3,308</cell><cell align="right">3,599</cell></row><row><cell/><cell align="right">18,201 -</cell><cell> 18,300</cell><cell align="right">1,520</cell><cell align="right">2,386</cell><cell align="right"> 2,704</cell><cell align="right">3,015</cell><cell align="right">3,317</cell><cell align="right">3,609</cell></row><row><cell/><cell align="right">18,301 -</cell><cell> 18,400</cell><cell align="right">1,525</cell><cell align="right">2,392</cell><cell align="right"> 2,712</cell><cell align="right">3,024</cell><cell align="right">3,326</cell><cell align="right">3,619</cell></row><row><cell/><cell align="right">18,401 -</cell><cell> 18,500</cell><cell align="right">1,530</cell><cell align="right">2,399</cell><cell align="right"> 2,720</cell><cell align="right">3,032</cell><cell align="right">3,336</cell><cell align="right">3,629</cell></row><row><cell/><cell align="right">18,501 -</cell><cell> 18,600</cell><cell align="right">1,535</cell><cell align="right">2,406</cell><cell align="right"> 2,727</cell><cell align="right">3,041</cell><cell align="right">3,345</cell><cell align="right">3,639</cell></row><row><cell/><cell align="right">18,601 -</cell><cell> 18,700</cell><cell align="right">1,540</cell><cell align="right">2,413</cell><cell align="right"> 2,735</cell><cell align="right">3,049</cell><cell align="right">3,354</cell><cell align="right">3,649</cell></row><row><cell/><cell align="right">18,701 -</cell><cell> 18,800</cell><cell align="right">1,545</cell><cell align="right">2,420</cell><cell align="right"> 2,742</cell><cell align="right">3,058</cell><cell align="right">3,364</cell><cell align="right">3,659</cell></row><row><cell/><cell align="right">18,801 -</cell><cell> 18,900</cell><cell align="right">1,550</cell><cell align="right">2,427</cell><cell align="right"> 2,750</cell><cell align="right">3,066</cell><cell align="right">3,373</cell><cell align="right">3,670</cell></row><row><cell/><cell align="right">18,901 -</cell><cell> 19,000</cell><cell align="right">1,555</cell><cell align="right">2,434</cell><cell align="right"> 2,758</cell><cell align="right">3,075</cell><cell align="right">3,382</cell><cell align="right">3,680</cell></row><row><cell/><cell align="right">19,001 -</cell><cell> 19,100</cell><cell align="right">1,560</cell><cell align="right">2,441</cell><cell align="right"> 2,765</cell><cell align="right">3,083</cell><cell align="right">3,391</cell><cell align="right">3,690</cell></row><row><cell/><cell align="right">19,101 -</cell><cell> 19,200</cell><cell align="right">1,565</cell><cell align="right">2,448</cell><cell align="right"> 2,773</cell><cell align="right">3,092</cell><cell align="right">3,401</cell><cell align="right">3,700</cell></row><row><cell/><cell align="right">19,201 -</cell><cell> 19,300</cell><cell align="right">1,570</cell><cell align="right">2,455</cell><cell align="right"> 2,780</cell><cell align="right">3,100</cell><cell align="right">3,410</cell><cell align="right">3,710</cell></row><row><cell/><cell align="right">19,301 -</cell><cell> 19,400</cell><cell align="right">1,575</cell><cell align="right">2,462</cell><cell align="right"> 2,788</cell><cell align="right">3,109</cell><cell align="right">3,419</cell><cell align="right">3,720</cell></row><row><cell/><cell align="right">19,401 -</cell><cell> 19,500</cell><cell align="right">1,580</cell><cell align="right">2,469</cell><cell align="right"> 2,796</cell><cell align="right">3,117</cell><cell align="right">3,429</cell><cell align="right">3,731</cell></row><row><cell/><cell align="right">19,501 -</cell><cell> 19,600</cell><cell align="right">1,585</cell><cell align="right">2,476</cell><cell align="right"> 2,803</cell><cell align="right">3,126</cell><cell align="right">3,438</cell><cell align="right">3,741</cell></row><row><cell/><cell align="right">19,601 -</cell><cell> 19,700</cell><cell align="right">1,590</cell><cell align="right">2,483</cell><cell align="right"> 2,811</cell><cell align="right">3,134</cell><cell align="right">3,447</cell><cell align="right">3,751</cell></row><row><cell/><cell align="right">19,701 -</cell><cell> 19,800</cell><cell align="right">1,595</cell><cell align="right">2,490</cell><cell align="right"> 2,818</cell><cell align="right">3,143</cell><cell align="right">3,457</cell><cell align="right">3,761</cell></row><row><cell/><cell align="right">19,801 -</cell><cell> 19,900</cell><cell align="right">1,600</cell><cell align="right">2,497</cell><cell align="right"> 2,826</cell><cell align="right">3,151</cell><cell align="right">3,466</cell><cell align="right">3,771</cell></row><row><cell/><cell align="right">19,901 -</cell><cell> 20,000</cell><cell align="right">1,605</cell><cell align="right">2,504</cell><cell align="right"> 2,834</cell><cell align="right">3,159</cell><cell align="right">3,475</cell><cell align="right">3,781</cell></row><row><cell/><cell align="right">20,001 -</cell><cell> 22,000</cell><cell align="right"> 1,766</cell><cell align="right">2,754</cell><cell align="right"> 3,117</cell><cell align="right">3,475</cell><cell align="right">3,822</cell><cell align="right">4,159</cell></row><row><cell/><cell align="right">22,001 -</cell><cell> 24,000</cell><cell align="right"> 1,926</cell><cell align="right">3,005</cell><cell align="right"> 3,401</cell><cell align="right">3,791</cell><cell align="right">4,170</cell><cell align="right">4,537</cell></row><row><cell/><cell align="right">24,001 -</cell><cell> 26,000</cell><cell align="right"> 2,087</cell><cell align="right">3,255</cell><cell align="right"> 3,684</cell><cell align="right">4,107</cell><cell align="right">4,518</cell><cell align="right">4,915</cell></row><row><cell/><cell align="right">26,001 -</cell><cell> 28,000</cell><cell align="right"> 2,247</cell><cell align="right">3,506</cell><cell align="right"> 3,968</cell><cell align="right">4,423</cell><cell align="right">4,865</cell><cell align="right">5,293</cell></row><row><cell/><cell align="right">28,001 -</cell><cell> 30,000</cell><cell align="right"> 2,408</cell><cell align="right">3,756</cell><cell align="right"> 4,251</cell><cell align="right">4,739</cell><cell align="right">5,213</cell><cell align="right">5,672</cell></row><row><cell/><cell align="right">30,001 -</cell><cell> 32,000</cell><cell align="right"> 2,508</cell><cell align="right">3,916</cell><cell align="right"> 4,451</cell><cell align="right">4,979</cell><cell align="right">5,473</cell><cell align="right">5,952</cell></row><row><cell/><cell align="right">32,001 -</cell><cell> 34,000</cell><cell align="right"> 2,608</cell><cell align="right">4,076</cell><cell align="right"> 4,651</cell><cell align="right">5,219</cell><cell align="right">5,733</cell><cell align="right">6,232</cell></row><row><cell/><cell align="right">34,001 -</cell><cell> 36,000</cell><cell align="right"> 2,708</cell><cell align="right">4,236</cell><cell align="right"> 4,851</cell><cell align="right">5,459</cell><cell align="right">5,993</cell><cell align="right">6,512</cell></row><row><cell/><cell align="right">36,001 -</cell><cell> 38,000</cell><cell align="right"> 2,808</cell><cell align="right">4,396</cell><cell align="right"> 5,051</cell><cell align="right">5,699</cell><cell align="right">6,253</cell><cell align="right">6,792</cell></row><row><cell/><cell align="right">38,001 -</cell><cell> 40,000</cell><cell align="right"> 2,908</cell><cell align="right">4,556</cell><cell align="right"> 5,251</cell><cell align="right">5,939</cell><cell align="right">6,513</cell><cell align="right">7,072</cell></row><row><cell/><cell align="right">40,001 -</cell><cell> 42,000</cell><cell align="right"> 3,008</cell><cell align="right">4,716</cell><cell align="right"> 5,451</cell><cell align="right">6,179</cell><cell align="right">6,773</cell><cell align="right">7,352</cell></row><row><cell/><cell align="right">42,001 -</cell><cell> 44,000</cell><cell align="right"> 3,108</cell><cell align="right">4,876</cell><cell align="right"> 5,651</cell><cell align="right">6,419</cell><cell align="right">7,033</cell><cell align="right">7,632</cell></row><row><cell/><cell align="right">44,001 -</cell><cell> 46,000</cell><cell align="right"> 3,208</cell><cell align="right">5,036</cell><cell align="right"> 5,851</cell><cell align="right">6,659</cell><cell align="right">7,293</cell><cell align="right">7,912</cell></row><row><cell/><cell align="right">46,001 -</cell><cell> 48,000</cell><cell align="right"> 3,308</cell><cell align="right">5,196</cell><cell align="right"> 6,051</cell><cell align="right">6,899</cell><cell align="right">7,553</cell><cell align="right">8,192</cell></row><row><cell/><cell align="right">48,001 -</cell><cell> 50,000</cell><cell align="right"> 3,408</cell><cell align="right">5,356</cell><cell align="right"> 6,251</cell><cell align="right">7,139</cell><cell align="right">7,813</cell><cell align="right">8,472</cell></row><row><cell/><cell align="right">50,001 -</cell><cell> 52,000</cell><cell align="right"> 3,508</cell><cell align="right">5,476</cell><cell align="right"> 6,391</cell><cell align="right">7,299</cell><cell align="right">7,993</cell><cell align="right">8,672</cell></row><row><cell/><cell align="right">52,001 -</cell><cell> 54,000</cell><cell align="right"> 3,608</cell><cell align="right">5,596</cell><cell align="right"> 6,531</cell><cell align="right">7,459</cell><cell align="right">8,173</cell><cell align="right">8,872</cell></row><row><cell/><cell align="right">54,001 -</cell><cell> 56,000</cell><cell align="right"> 3,708</cell><cell align="right">5,716</cell><cell align="right"> 6,671</cell><cell align="right">7,619</cell><cell align="right">8,353</cell><cell align="right">9,072</cell></row><row><cell/><cell align="right">56,001 -</cell><cell> 58,000</cell><cell align="right"> 3,808</cell><cell align="right">5,836</cell><cell align="right"> 6,811</cell><cell align="right">7,779</cell><cell align="right">8,533</cell><cell align="right">9,272</cell></row><row><cell/><cell align="right">58,001 -</cell><cell> 60,000</cell><cell align="right"> 3,908</cell><cell align="right">5,956</cell><cell align="right"> 6,951</cell><cell align="right">7,939</cell><cell align="right">8,713</cell><cell align="right">9,472</cell></row><row><cell/><cell align="right">60,001 -</cell><cell> 62,000</cell><cell align="right"> 4,008</cell><cell align="right">6,076</cell><cell align="right"> 7,091</cell><cell align="right">8,099</cell><cell align="right">8,893</cell><cell align="right">9,672</cell></row><row><cell/><cell align="right">62,001 -</cell><cell> 64,000</cell><cell align="right"> 4,108</cell><cell align="right">6,196</cell><cell align="right"> 7,231</cell><cell align="right">8,259</cell><cell align="right">9,073</cell><cell align="right">9,872</cell></row><row><cell/><cell align="right">64,001 -</cell><cell> 66,000</cell><cell align="right"> 4,208</cell><cell align="right">6,316</cell><cell align="right"> 7,371</cell><cell align="right">8,419</cell><cell align="right">9,253</cell><cell align="right">10,072</cell></row><row><cell/><cell align="right">66,001 -</cell><cell> 68,000</cell><cell align="right"> 4,308</cell><cell align="right">6,436</cell><cell align="right"> 7,511</cell><cell align="right">8,579</cell><cell align="right">9,433</cell><cell align="right">10,272</cell></row><row><cell/><cell align="right">68,001 -</cell><cell> 70,000</cell><cell align="right"> 4,408</cell><cell align="right">6,556</cell><cell align="right"> 7,651</cell><cell align="right">8,739</cell><cell align="right">9,613</cell><cell align="right">10,472</cell></row><row><cell/><cell align="right">70,001 -</cell><cell> 72,000</cell><cell align="right"> 4,508</cell><cell align="right">6,676</cell><cell align="right"> 7,791</cell><cell align="right">8,899</cell><cell align="right">9,793</cell><cell align="right">10,672</cell></row><row><cell/><cell align="right">72,001 -</cell><cell> 74,000</cell><cell align="right"> 4,608</cell><cell align="right">6,796</cell><cell align="right"> 7,931</cell><cell align="right">9,059</cell><cell align="right">9,973</cell><cell align="right">10,872</cell></row><row><cell/><cell align="right">74,001 -</cell><cell> 76,000</cell><cell align="right"> 4,708</cell><cell align="right">6,916</cell><cell align="right"> 8,071</cell><cell align="right">9,219</cell><cell align="right"> 10,153</cell><cell align="right">11,072</cell></row><row><cell/><cell align="right">76,001 -</cell><cell> 78,000</cell><cell align="right"> 4,808</cell><cell align="right">7,036</cell><cell align="right"> 8,211</cell><cell align="right">9,379</cell><cell align="right"> 10,333</cell><cell align="right">11,272</cell></row><row><cell/><cell align="right">78,001 -</cell><cell> 80,000</cell><cell align="right"> 4,908</cell><cell align="right">7,156</cell><cell align="right"> 8,351</cell><cell align="right">9,539</cell><cell align="right"> 10,513</cell><cell align="right">11,472</cell></row><row><cell/><cell align="right">80,001 -</cell><cell> 82,000</cell><cell align="right"> 5,008</cell><cell align="right">7,276</cell><cell align="right"> 8,491</cell><cell align="right">9,699</cell><cell align="right"> 10,693</cell><cell align="right">11,672</cell></row><row><cell/><cell align="right">82,001 -</cell><cell> 84,000</cell><cell align="right"> 5,108</cell><cell align="right">7,396</cell><cell align="right"> 8,631</cell><cell align="right">9,859</cell><cell align="right"> 10,873</cell><cell align="right">11,872</cell></row><row><cell/><cell align="right">84,001 -</cell><cell> 86,000</cell><cell align="right"> 5,208</cell><cell align="right">7,516</cell><cell align="right"> 8,771</cell><cell align="right">10,019</cell><cell align="right"> 11,053</cell><cell align="right">12,072</cell></row><row><cell/><cell align="right">86,001 -</cell><cell> 88,000</cell><cell align="right"> 5,308</cell><cell align="right">7,636</cell><cell align="right"> 8,911</cell><cell align="right">10,179</cell><cell align="right"> 11,233</cell><cell align="right">12,272</cell></row><row><cell/><cell align="right">88,001 -</cell><cell> 90,000</cell><cell align="right"> 5,408</cell><cell align="right">7,756</cell><cell align="right"> 9,051</cell><cell align="right">10,339</cell><cell align="right"> 11,413</cell><cell align="right">12,472</cell></row><row><cell/><cell align="right">90,001 -</cell><cell> 92,000</cell><cell align="right"> 5,508</cell><cell align="right">7,876</cell><cell align="right"> 9,191</cell><cell align="right">10,499</cell><cell align="right"> 11,593</cell><cell align="right">12,672</cell></row><row><cell/><cell align="right">92,001 -</cell><cell> 94,000</cell><cell align="right"> 5,608</cell><cell align="right">7,996</cell><cell align="right"> 9,331</cell><cell align="right">10,659</cell><cell align="right"> 11,773</cell><cell align="right">12,872</cell></row><row><cell/><cell align="right">94,001 -</cell><cell> 96,000</cell><cell align="right"> 5,708</cell><cell align="right">8,116</cell><cell align="right"> 9,471</cell><cell align="right">10,819</cell><cell align="right"> 11,953</cell><cell align="right">13,072</cell></row><row><cell/><cell align="right">96,001 -</cell><cell> 98,000</cell><cell align="right"> 5,808</cell><cell align="right">8,236</cell><cell align="right"> 9,611</cell><cell align="right">10,979</cell><cell align="right"> 12,133</cell><cell align="right">13,272</cell></row><row><cell/><cell align="right">98,001 -</cell><cell> 100,000</cell><cell align="right"> 5,908</cell><cell align="right">8,356</cell><cell align="right"> 9,751</cell><cell align="right">11,139</cell><cell align="right"> 12,313</cell><cell align="right">13,472</cell></row></tbl></subsection></section><section number="81-6-305"><histories><history>Renumbered and Amended by Chapter <modchap sess="2024GS">366</modchap>, 2024 General Session</history><modyear>2024</modyear></histories><catchline>Low income table -- Obligor parent only -- Child support orders entered on or after January 1, 2023.</catchline><tab/>The following table is used to:<subsection number="81-6-305(1)">establish a child support order entered for the first time on or after January 1, 2023;</subsection><subsection number="81-6-305(2)">modify a child support order entered for the first time on or after January 1, 2023;</subsection><subsection number="81-6-305(3)">modify a temporary judicial child support order established on or before December 31, 2022, if the new order is entered on or after January 1, 2023; or</subsection><subsection number="81-6-305(4)">modify a final child support order entered on or before December 31, 2022, if the modification is made on or after January 1, 2025.<tbl colwidths="0,13,12,10,12,14,14,13,12" border="line"><row><cell align="center"/><cell colspan="2" align="center">Individual Monthly Adjusted Gross Income</cell><cell colspan="6" align="center">Number of Children</cell></row><row><cell align="right"/><cell colspan="2" align="right"/><cell align="center">1</cell><cell align="center">2</cell><cell align="center">3</cell><cell align="center">4</cell><cell align="center">5</cell><cell align="center">6</cell></row><row><cell align="center"/><cell align="center">From</cell><cell align="center">To</cell><cell/><cell/><cell/><cell/><cell/><cell/></row><row><cell align="right"/><cell align="right">0 - </cell><cell>50</cell><cell align="right">30</cell><cell align="right">30</cell><cell align="right">30</cell><cell align="right">30</cell><cell align="right">30</cell><cell align="right">30</cell></row><row><cell align="right"/><cell align="right">51 -</cell><cell>100</cell><cell align="right">30</cell><cell align="right">40</cell><cell align="right">50</cell><cell align="right">50</cell><cell align="right">50</cell><cell align="right">50</cell></row><row><cell align="right"/><cell align="right">101 -</cell><cell>150</cell><cell align="right">30</cell><cell align="right">50</cell><cell align="right">75</cell><cell align="right">75</cell><cell align="right">75</cell><cell align="right">75</cell></row><row><cell align="right"/><cell align="right">151 -</cell><cell>750</cell><cell align="right">30</cell><cell align="right">55</cell><cell align="right">75</cell><cell align="right">90</cell><cell align="right">100</cell><cell align="right">105</cell></row><row><cell align="right"/><cell align="right">751 -</cell><cell>1,256</cell><cell align="right">60</cell><cell align="right">111</cell><cell align="right">151</cell><cell align="right">181</cell><cell align="right">201</cell><cell align="right">211</cell></row><row><cell align="right"/><cell align="right">1,257 -</cell><cell>1,270</cell><cell align="right">75</cell><cell align="right">138</cell><cell align="right">189</cell><cell align="right">226</cell><cell align="right">251</cell><cell align="right">264</cell></row><row><cell align="right"/><cell align="right">1,271 -</cell><cell>1,280</cell><cell align="right">76</cell><cell align="right">140</cell><cell align="right">191</cell><cell align="right">229</cell><cell align="right">254</cell><cell align="right">267</cell></row><row><cell align="right"/><cell align="right">1,281 -</cell><cell>1,290</cell><cell align="right">77</cell><cell align="right">141</cell><cell align="right">192</cell><cell align="right">231</cell><cell align="right">256</cell><cell align="right">269</cell></row><row><cell align="right"/><cell align="right">1,291 -</cell><cell>1,300</cell><cell align="right">77</cell><cell align="right">142</cell><cell align="right">194</cell><cell align="right">232</cell><cell align="right">258</cell><cell align="right">271</cell></row><row><cell align="right"/><cell align="right">1,301 -</cell><cell>1,310</cell><cell align="right">78</cell><cell align="right">143</cell><cell align="right">195</cell><cell align="right">234</cell><cell align="right">260</cell><cell align="right">273</cell></row><row><cell align="right"/><cell align="right">1,311 -</cell><cell>1,320</cell><cell align="right">79</cell><cell align="right">144</cell><cell align="right">197</cell><cell align="right">236</cell><cell align="right">262</cell><cell align="right">275</cell></row><row><cell align="right"/><cell align="right">1,321 -</cell><cell>1,330</cell><cell align="right">79</cell><cell align="right">145</cell><cell align="right">198</cell><cell align="right">238</cell><cell align="right">264</cell><cell align="right">277</cell></row><row><cell align="right"/><cell align="right">1,331 -</cell><cell>1,340</cell><cell align="right">80</cell><cell align="right">146</cell><cell align="right">200</cell><cell align="right">240</cell><cell align="right">266</cell><cell align="right">280</cell></row><row><cell align="right"/><cell align="right">1,341 -</cell><cell>1,350</cell><cell align="right">80</cell><cell align="right">148</cell><cell align="right">201</cell><cell align="right">241</cell><cell align="right">268</cell><cell align="right">282</cell></row><row><cell align="right"/><cell align="right">1,351 -</cell><cell>1,360</cell><cell align="right">95</cell><cell align="right">162</cell><cell align="right">216</cell><cell align="right">257</cell><cell align="right">284</cell><cell align="right">297</cell></row><row><cell align="right"/><cell align="right">1,361 -</cell><cell>1,370</cell><cell align="right">95</cell><cell align="right">163</cell><cell align="right">218</cell><cell align="right">259</cell><cell align="right">286</cell><cell align="right">299</cell></row><row><cell align="right"/><cell align="right">1,371 -</cell><cell>1,380</cell><cell align="right">96</cell><cell align="right">165</cell><cell align="right">219</cell><cell align="right">260</cell><cell align="right">288</cell><cell align="right">302</cell></row><row><cell align="right"/><cell align="right">1,381 -</cell><cell>1,390</cell><cell align="right">97</cell><cell align="right">166</cell><cell align="right">221</cell><cell align="right">262</cell><cell align="right">290</cell><cell align="right">304</cell></row><row><cell align="right"/><cell align="right">1,391 -</cell><cell>1,400</cell><cell align="right">97</cell><cell align="right">167</cell><cell align="right">223</cell><cell align="right">264</cell><cell align="right">292</cell><cell align="right">306</cell></row><row><cell align="right"/><cell align="right">1,401 -</cell><cell>1,410</cell><cell align="right">98</cell><cell align="right">168</cell><cell align="right">224</cell><cell align="right">266</cell><cell align="right">294</cell><cell align="right">308</cell></row><row><cell align="right"/><cell align="right">1,411 -</cell><cell>1,420</cell><cell align="right">113</cell><cell align="right">183</cell><cell align="right">240</cell><cell align="right">282</cell><cell align="right">310</cell><cell align="right">325</cell></row><row><cell align="right"/><cell align="right">1,421 -</cell><cell>1,430</cell><cell align="right">114</cell><cell align="right">185</cell><cell align="right">242</cell><cell align="right">284</cell><cell align="right">313</cell><cell align="right">327</cell></row><row><cell align="right"/><cell align="right">1,431 -</cell><cell>1,440</cell><cell align="right">114</cell><cell align="right">186</cell><cell align="right">243</cell><cell align="right">286</cell><cell align="right">315</cell><cell align="right">329</cell></row><row><cell align="right"/><cell align="right">1,441 -</cell><cell>1,450</cell><cell align="right">115</cell><cell align="right">187</cell><cell align="right">245</cell><cell align="right">288</cell><cell align="right">317</cell><cell align="right">331</cell></row><row><cell align="right"/><cell align="right">1,451 -</cell><cell>1,460</cell><cell align="right">116</cell><cell align="right">189</cell><cell align="right">247</cell><cell align="right">290</cell><cell align="right">319</cell><cell align="right">334</cell></row><row><cell align="right"/><cell align="right">1,461 -</cell><cell>1,470</cell><cell align="right">131</cell><cell align="right">205</cell><cell align="right">263</cell><cell align="right">307</cell><cell align="right">336</cell><cell align="right">351</cell></row><row><cell align="right"/><cell align="right">1,471 -</cell><cell>1,480</cell><cell align="right">132</cell><cell align="right">206</cell><cell align="right">265</cell><cell align="right">309</cell><cell align="right">338</cell><cell align="right">353</cell></row><row><cell align="right"/><cell align="right">1,481 -</cell><cell>1,490</cell><cell align="right">133</cell><cell align="right">207</cell><cell align="right">267</cell><cell align="right">311</cell><cell align="right">341</cell><cell align="right">355</cell></row><row><cell align="right"/><cell align="right">1,491 -</cell><cell>1,500</cell><cell align="right">134</cell><cell align="right">209</cell><cell align="right">268</cell><cell align="right">313</cell><cell align="right">343</cell><cell align="right">358</cell></row><row><cell align="right"/><cell align="right">1,501 -</cell><cell>1,510</cell><cell align="right">135</cell><cell align="right">210</cell><cell align="right">270</cell><cell align="right">315</cell><cell align="right">345</cell><cell align="right">360</cell></row><row><cell align="right"/><cell align="right">1,511 -</cell><cell>1,520</cell><cell align="right">151</cell><cell align="right">227</cell><cell align="right">287</cell><cell align="right">332</cell><cell align="right">363</cell><cell align="right">378</cell></row><row><cell align="right"/><cell align="right">1,521 -</cell><cell>1,530</cell><cell align="right">152</cell><cell align="right">228</cell><cell align="right">289</cell><cell align="right">335</cell><cell align="right">365</cell><cell align="right">380</cell></row><row><cell align="right"/><cell align="right">1,531 -</cell><cell>1,540</cell><cell align="right">153</cell><cell align="right">230</cell><cell align="right">291</cell><cell align="right">337</cell><cell align="right">367</cell><cell align="right">383</cell></row><row><cell align="right"/><cell align="right">1,541 -</cell><cell>1,550</cell><cell align="right">154</cell><cell align="right">231</cell><cell align="right">293</cell><cell align="right">339</cell><cell align="right">370</cell><cell align="right">385</cell></row><row><cell align="right"/><cell align="right">1,551 -</cell><cell>1,560</cell><cell align="right">155</cell><cell align="right">233</cell><cell align="right">295</cell><cell align="right">341</cell><cell align="right">372</cell><cell align="right">388</cell></row><row><cell align="right"/><cell align="right">1,561 -</cell><cell>1,570</cell><cell align="right">172</cell><cell align="right">250</cell><cell align="right">312</cell><cell align="right">359</cell><cell align="right">390</cell><cell align="right">406</cell></row><row><cell align="right"/><cell align="right">1,571 -</cell><cell>1,580</cell><cell align="right">173</cell><cell align="right">251</cell><cell align="right">314</cell><cell align="right">361</cell><cell align="right">393</cell><cell align="right">408</cell></row><row><cell align="right"/><cell align="right">1,581 -</cell><cell>1,590</cell><cell align="right">174</cell><cell align="right">253</cell><cell align="right">316</cell><cell align="right">364</cell><cell align="right">395</cell><cell align="right">411</cell></row><row><cell align="right"/><cell align="right">1,591 -</cell><cell>1,600</cell><cell align="right">175</cell><cell align="right">255</cell><cell align="right">318</cell><cell align="right">366</cell><cell align="right">398</cell><cell align="right">414</cell></row><row><cell align="right"/><cell align="right">1,601 -</cell><cell>1,610</cell><cell align="right">176</cell><cell align="right">256</cell><cell align="right">320</cell><cell align="right">368</cell><cell align="right">400</cell><cell align="right">416</cell></row><row><cell align="right"/><cell align="right">1,611 -</cell><cell>1,620</cell><cell align="right">193</cell><cell align="right">274</cell><cell align="right">338</cell><cell align="right">387</cell><cell align="right">419</cell><cell align="right">435</cell></row><row><cell align="right"/><cell align="right">1,621 -</cell><cell>1,630</cell><cell align="right">195</cell><cell align="right">276</cell><cell align="right">340</cell><cell align="right">389</cell><cell align="right">421</cell><cell align="right">438</cell></row><row><cell align="right"/><cell align="right">1,631 -</cell><cell>1,640</cell><cell align="right">196</cell><cell align="right">277</cell><cell align="right">343</cell><cell align="right">391</cell><cell align="right">424</cell><cell align="right">440</cell></row><row><cell align="right"/><cell align="right">1,641 -</cell><cell>1,650</cell><cell align="right">197</cell><cell align="right">279</cell><cell align="right">345</cell><cell align="right">394</cell><cell align="right">427</cell><cell align="right">443</cell></row><row><cell align="right"/><cell align="right">1,651 -</cell><cell>1,660</cell><cell align="right">198</cell><cell align="right">281</cell><cell align="right">347</cell><cell align="right">396</cell><cell align="right">429</cell><cell align="right">446</cell></row><row><cell align="right"/><cell align="right">1,661 -</cell><cell>1,670</cell><cell align="right">216</cell><cell align="right">299</cell><cell align="right">365</cell><cell align="right">415</cell><cell align="right">448</cell><cell align="right">465</cell></row><row><cell align="right"/><cell align="right">1,671 -</cell><cell>1,680</cell><cell align="right">217</cell><cell align="right">301</cell><cell align="right">368</cell><cell align="right">418</cell><cell align="right">451</cell><cell align="right">468</cell></row><row><cell align="right"/><cell align="right">1,681 -</cell><cell>1,690</cell><cell align="right">219</cell><cell align="right">303</cell><cell align="right">370</cell><cell align="right">420</cell><cell align="right">454</cell><cell align="right">471</cell></row><row><cell align="right"/><cell align="right">1,691 -</cell><cell>1,700</cell><cell align="right">220</cell><cell align="right">304</cell><cell align="right">372</cell><cell align="right">423</cell><cell align="right">457</cell><cell align="right">473</cell></row><row><cell align="right"/><cell align="right">1,701 -</cell><cell>1,710</cell><cell align="right">221</cell><cell align="right">306</cell><cell align="right">374</cell><cell align="right">425</cell><cell align="right">459</cell><cell align="right">476</cell></row><row><cell align="right"/><cell align="right">1,711 -</cell><cell>1,720</cell><cell align="right">240</cell><cell align="right">325</cell><cell align="right">394</cell><cell align="right">445</cell><cell align="right">479</cell><cell align="right">496</cell></row><row><cell align="right"/><cell align="right">1,721 -</cell><cell>1,730</cell><cell align="right">241</cell><cell align="right">327</cell><cell align="right">396</cell><cell align="right">447</cell><cell align="right">482</cell><cell align="right">499</cell></row><row><cell align="right"/><cell align="right">1,731 -</cell><cell>1,740</cell><cell align="right">242</cell><cell align="right">329</cell><cell align="right">398</cell><cell align="right">450</cell><cell align="right">485</cell><cell align="right">502</cell></row><row><cell align="right"/><cell align="right">1,741 -</cell><cell>1,750</cell><cell align="right">244</cell><cell align="right">331</cell><cell align="right">400</cell><cell align="right">453</cell><cell align="right">487</cell><cell align="right">505</cell></row><row><cell align="right"/><cell align="right">1,751 -</cell><cell>1,760</cell><cell align="right">245</cell><cell align="right">333</cell><cell align="right">403</cell><cell align="right">455</cell><cell align="right">490</cell><cell align="right">508</cell></row><row><cell align="right"/><cell align="right">1,761 -</cell><cell>1,770</cell><cell align="right">264</cell><cell align="right">352</cell><cell align="right">423</cell><cell align="right">475</cell><cell align="right">511</cell><cell align="right">528</cell></row><row><cell align="right"/><cell align="right">1,771 -</cell><cell>1,780</cell><cell align="right">266</cell><cell align="right">354</cell><cell align="right">425</cell><cell align="right">478</cell><cell align="right">514</cell><cell align="right">531</cell></row><row><cell align="right"/><cell align="right">1,781 -</cell><cell>1,790</cell><cell align="right">267</cell><cell align="right">356</cell><cell align="right">427</cell><cell align="right">481</cell><cell align="right">516</cell><cell align="right">534</cell></row><row><cell align="right"/><cell align="right">1,791 -</cell><cell>1,800</cell><cell align="right">269</cell><cell align="right">358</cell><cell align="right">430</cell><cell align="right">484</cell><cell align="right">519</cell><cell align="right">537</cell></row><row><cell align="right"/><cell align="right">1,801 -</cell><cell>1,810</cell><cell align="right">270</cell><cell align="right">360</cell><cell align="right">432</cell><cell align="right">486</cell><cell align="right">522</cell><cell align="right">540</cell></row><row><cell align="right"/><cell align="right">1,811 -</cell><cell>1,820</cell><cell align="right">290</cell><cell align="right">380</cell><cell align="right">453</cell><cell align="right">507</cell><cell align="right">543</cell><cell align="right">561</cell></row><row><cell align="right"/><cell align="right">1,821 -</cell><cell>1,830</cell><cell align="right">291</cell><cell align="right">382</cell><cell align="right">455</cell><cell align="right">510</cell><cell align="right">546</cell><cell align="right">565</cell></row><row><cell align="right"/><cell align="right">1,831 -</cell><cell>1,840</cell><cell align="right">293</cell><cell align="right">385</cell><cell align="right">458</cell><cell align="right">513</cell><cell align="right">549</cell><cell align="right">568</cell></row><row><cell align="right"/><cell align="right">1,841 -</cell><cell>1,850</cell><cell align="right">295</cell><cell align="right">387</cell><cell align="right">460</cell><cell align="right">515</cell><cell align="right">552</cell><cell align="right">571</cell></row><row><cell align="right"/><cell align="right">1,851 -</cell><cell>1,860</cell><cell align="right">296</cell><cell align="right">389</cell><cell align="right">463</cell><cell align="right">518</cell><cell align="right">555</cell><cell align="right">574</cell></row><row><cell align="right"/><cell align="right">1,861 -</cell><cell>1,870</cell><cell align="right">316</cell><cell align="right">409</cell><cell align="right">484</cell><cell align="right">540</cell><cell align="right">577</cell><cell align="right">596</cell></row><row><cell align="right"/><cell align="right">1,871 -</cell><cell>1,880</cell><cell align="right">318</cell><cell align="right">412</cell><cell align="right">486</cell><cell align="right">543</cell><cell align="right">580</cell><cell align="right">599</cell></row><row><cell align="right"/><cell align="right"> 1,881 -</cell><cell>1,890</cell><cell align="right">320</cell><cell align="right">414</cell><cell align="right">489</cell><cell align="right">545</cell><cell align="right">583</cell><cell align="right">602</cell></row><row><cell align="right"/><cell align="right">1,891 -</cell><cell>1,900</cell><cell align="right">321</cell><cell align="right">416</cell><cell align="right">492</cell><cell align="right">548</cell><cell align="right">586</cell><cell align="right">605</cell></row><row><cell align="right"/><cell align="right">1,901 -</cell><cell>1,910</cell><cell align="right">323</cell><cell align="right">418</cell><cell align="right">494</cell><cell align="right">551</cell><cell align="right">589</cell><cell align="right">608</cell></row><row><cell align="right"/><cell align="right">1,911 -</cell><cell>1,920</cell><cell align="right">344</cell><cell align="right">440</cell><cell align="right">516</cell><cell align="right">573</cell><cell align="right">612</cell><cell align="right">631</cell></row><row><cell align="right"/><cell align="right"> 1,921 -</cell><cell>1,930</cell><cell align="right">346</cell><cell align="right">442</cell><cell align="right">519</cell><cell align="right">576</cell><cell align="right">615</cell><cell align="right">634</cell></row><row><cell align="right"/><cell align="right"> 1,931 -</cell><cell>1,940</cell><cell align="right">348</cell><cell align="right">444</cell><cell align="right">521</cell><cell align="right">579</cell><cell align="right">618</cell><cell align="right">637</cell></row><row><cell align="right"/><cell align="right">1,941 -</cell><cell>1,950</cell><cell align="right">349</cell><cell align="right">446</cell><cell align="right">524</cell><cell align="right">582</cell><cell align="right">621</cell><cell align="right">641</cell></row><row><cell align="right"/><cell align="right">1,951 -</cell><cell>1,960</cell><cell align="right">351</cell><cell align="right">449</cell><cell align="right">527</cell><cell align="right">585</cell><cell align="right">624</cell><cell align="right">644</cell></row><row><cell align="right"/><cell align="right">1,961 -</cell><cell>1,970</cell><cell align="right"/><cell align="right">471</cell><cell align="right">549</cell><cell align="right">608</cell><cell align="right">647</cell><cell align="right">667</cell></row><row><cell align="right"/><cell align="right">1,971 -</cell><cell>1,980</cell><cell align="right"/><cell align="right">473</cell><cell align="right">552</cell><cell align="right">611</cell><cell align="right">650</cell><cell align="right">670</cell></row><row><cell align="right"/><cell align="right">1,981 -</cell><cell>1,990</cell><cell align="right"/><cell align="right">475</cell><cell align="right">555</cell><cell align="right">614</cell><cell align="right">654</cell><cell align="right">674</cell></row><row><cell align="right"/><cell align="right">1,991 -</cell><cell>2,000</cell><cell align="right"/><cell align="right">478</cell><cell align="right">557</cell><cell align="right">617</cell><cell align="right">657</cell><cell align="right">677</cell></row><row><cell align="right"/><cell align="right">2,001 -</cell><cell>2,050</cell><cell align="right"/><cell align="right">480</cell><cell align="right">560</cell><cell align="right">620</cell><cell align="right">660</cell><cell align="right">680</cell></row><row><cell align="right"/><cell align="right">2,051 -</cell><cell>2,100</cell><cell align="right"/><cell align="right">513</cell><cell align="right">595</cell><cell align="right">656</cell><cell align="right">697</cell><cell align="right">718</cell></row><row><cell align="right"/><cell align="right">2,101 -</cell><cell>2,150</cell><cell align="right"/><cell align="right">546</cell><cell align="right">630</cell><cell align="right">693</cell><cell align="right">735</cell><cell align="right">756</cell></row><row><cell align="right"/><cell align="right">2,151 -</cell><cell>2,200</cell><cell align="right"/><cell align="right">581</cell><cell align="right">667</cell><cell align="right">731</cell><cell align="right">774</cell><cell align="right">796</cell></row><row><cell align="right"/><cell align="right">2,201 -</cell><cell>2,250</cell><cell align="right"/><cell align="right">616</cell><cell align="right">704</cell><cell align="right">770</cell><cell align="right">814</cell><cell align="right">836</cell></row><row><cell align="right"/><cell align="right">2,251 -</cell><cell>2,300</cell><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right">810</cell><cell align="right">855</cell><cell align="right">878</cell></row><row><cell align="right"/><cell align="right">2,301 -</cell><cell>2,350</cell><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right">897</cell><cell align="right">920</cell></row><row><cell align="right"/><cell align="right">2,351 -</cell><cell>2,400</cell><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right">964</cell></row><row><cell align="right"/><cell align="right">2,401 -</cell><cell>2,450</cell><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right"/><cell align="right">1,008</cell></row></tbl></subsection></section><section number="81-6-306"><histories><history>Enacted by Chapter <modchap sess="2026GS">155</modchap>, 2026 General Session</history><modyear>2026</modyear></histories><catchline>Minimal child care award table -- Child support orders on or after January 1, 2027.</catchline>The following table is used to:<subsection number="81-6-306(1)">establish a minimal child care award for a child support order established on or after January 1, 2027, if the low income table was not used in the calculation of child support; and</subsection><subsection number="81-6-306(2)">modify a minimal child care award for a child support order modified on or after January 1, 2027.<tbl colwidths="0,16.666666666666668,16.666666666666668,16.666666666666668,16.666666666666668,16.666666666666668,16.666666666666668"><row><cell/><cell>Combined Monthly Adjusted Gross Income</cell><cell/><cell>Age of the Child</cell><cell/><cell/><cell/></row><row><cell/><cell/><cell/><cell>0 to 23 Months Old</cell><cell>2 to 3 Years Old</cell><cell>4 to 5 Years Old</cell><cell>6 to 12 Years Old</cell></row><row><cell/><cell>From</cell><cell>To</cell><cell/><cell/><cell/><cell/></row><row><cell/><cell>$0-</cell><cell>$4,752</cell><cell>$225</cell><cell>$263</cell><cell>$263</cell><cell>$204</cell></row><row><cell/><cell>$4,573-</cell><cell>$6,911</cell><cell>$325</cell><cell>$313</cell><cell>$300</cell><cell>$300</cell></row><row><cell/><cell>$6,912-</cell><cell>$10,140</cell><cell>$410</cell><cell>$338</cell><cell>$338</cell><cell>$305</cell></row><row><cell/><cell>$10,141-</cell><cell>$14,999</cell><cell>$420</cell><cell>$345</cell><cell>$345</cell><cell>$325</cell></row><row><cell/><cell>$15,000-</cell><cell>More than $15,000</cell><cell>$450</cell><cell>$375</cell><cell>$375</cell><cell>$363</cell></row></tbl></subsection></section></part></chapter>