S.B. 195

1

CHILD SUPPORT GUIDELINES
2 2006 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Gregory S. Bell
5 House Sponsor: Lorie D. Fowlke
6
7 LONG TITLE
8 General Description:
9 This bill updates child support guidelines and makes other corrections.
10 Highlighted Provisions:
11 This bill:
12 . recalculates and updates the child support table amounts;
13 . defines "temporary" as less than 12 months;
14 . requires the use of the same table when adjusting child support amounts due to
15 aging out or death of a child; and
16 . makes technical corrections.
17 Monies Appropriated in this Bill:
18 None
19 Other Special Clauses:
20 This bill coordinates with H.B. 30, Emancipation of a Minor by providing superseding
21 and technical amendments.
22 Utah Code Sections Affected:
23 AMENDS:
24 78-45-2, as last amended by Chapters 161 and 186, Laws of Utah 2000
25 78-45-7.2, as last amended by Chapter 176, Laws of Utah 2003
26 78-45-7.5, as last amended by Chapter 116, Laws of Utah 2001
27 78-45-7.7, as last amended by Chapter 255, Laws of Utah 2001

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29 78-45-7.14, as repealed and reenacted by Chapter 118, Laws of Utah 1994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

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

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

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

152 children born after entry of the order and who are not in common to both parties may be
153 applied to mitigate an increase in the award but may not be applied:
154 (a) for the benefit of the obligee if the credit would increase the support obligation of
155 the obligor from the most recent order; or
156 (b) for the benefit of the obligor if the amount of support received by the obligee would
157 be decreased from the most recent order.
158 (8) (a) If a child support order has not been issued or modified within the previous
159 three years, a parent, legal guardian, or the office may petition the court to adjust the amount of
160 a child support order.
161 (b) Upon receiving a petition under Subsection (8)(a), the court shall, taking into
162 account the best interests of the child, determine whether there is a difference between the
163 payor's ordered support amount [ordered] and the payor's support amount that would be
164 required under the guidelines. [If]
165 (i) If the current amount was ordered prior to January 1, 2007, there is a difference of
166 25% or more, the difference is not of a temporary nature, and the order does not deviate from
167 the guidelines, the court shall adjust the amount to that which is provided for in the guidelines.
168 (ii) If the current amount was ordered on or after January 1, 2007, there is a difference
169 of 10% or more [and], the difference is not of a temporary nature, and the order does not
170 deviate from the guidelines, the court shall adjust the amount to that which is provided for in
171 the guidelines.
172 (c) A showing of a substantial change in circumstances is not necessary for an
173 adjustment under Subsection (8)(b).
174 (9) (a) A parent, legal guardian, or the office may at any time petition the court to
175 adjust the amount of a child support order if there has been a substantial change in
176 circumstances. A change in the base combined child support obligation table set forth in
177 Section 78-45-7.14 is not a substantial change in circumstances for the purposes of this section.
178 (b) For purposes of Subsection (9)(a), a substantial change in circumstances may
179 include:
180 (i) material changes in custody;
181 (ii) material changes in the relative wealth or assets of the parties;
182 (iii) material changes of 30% or more in the income of a parent;

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

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

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

276 (2) Except in cases of joint physical custody and split custody as defined in Section
277 78-45-2 and in cases where the obligor's adjusted gross income is $1,050 or less monthly, the
278 base child support award shall be determined as follows:
279 (a) combine the adjusted gross incomes of the parents and determine the base
280 combined child support obligation using the base combined child support obligation table; and
281 (b) calculate each parent's proportionate share of the base combined child support
282 obligation by multiplying the combined child support obligation by each parent's percentage of
283 combined adjusted gross income.
284 (3) In the case of an incapacitated adult child, any amount that the incapacitated adult
285 child can contribute to his or her support may be considered in the determination of child
286 support and may be used to justify a reduction in the amount of support ordered, except that in
287 the case of orders involving multiple children, the reduction shall not be greater than the effect
288 of reducing the total number of children by one in the child support table calculation.
289 (4) In cases where the monthly adjusted gross income of [the obligor] either parent is
290 between $650 and $1,050, the base child support award shall be the lesser of the amount
291 calculated in accordance with Subsection (2) and the amount calculated using the low income
292 table. If the income and number of children is found in an area of the low income table in
293 which no amount is shown, the base combined child support obligation table is to be used.
294 (5) The base combined child support obligation table provides combined child support
295 obligations for up to six children. For more than six children, additional amounts may be
296 added to the base child support obligation shown. Unless rebutted by Subsection 78-45-7.2 (3),
297 the amount ordered shall not be less than the amount which would be ordered for up to six
298 children.
299 (6) If the monthly adjusted gross income of [the obligor] either parent is $649 or less,
300 the tribunal shall determine the amount of the child support obligation on a case-by-case basis,
301 but the base child support award shall not be less than [$20] $30.
302 (7) The amount shown on the table is the support amount for the total number of
303 children, not an amount per child.
304 Section 5. Section 78-45-7.10 is amended to read:
305 78-45-7.10. Adjustment when child becomes emancipated.
306 (1) When a child becomes 18 years of age, or has graduated from high school during

307 the child's normal and expected year of graduation, whichever occurs later, or if the child dies,
308 marries, or is a member of the armed forces of the United States, the base child support award
309 is automatically adjusted to [reflect] the base combined child support obligation for the
310 remaining number of children due child support, shown in the table [for the remaining number
311 of children due child support] that was used to establish the most recent order, using the
312 incomes of the parties as specified in that order or the worksheets, unless otherwise provided in
313 the child support order.
314 (2) The award may not be reduced by a per child amount derived from the base child
315 support award originally ordered.
316 (3) If the incomes of the parties are not specified in the [last] most recent order or the
317 worksheets, the information regarding the incomes is not consistent, or the order deviates from
318 the guidelines, automatic adjustment of the order does not apply and the order will continue
319 until modified by the issuing tribunal. If the order is deviated and the parties subsequently
320 obtain a judicial order that adjusts the support back to the date of the emancipation of the child,
321 the Office of Recovery Services may not be required to repay any difference in the support
322 collected during the interim.
323 Section 6. Section 78-45-7.14 is amended to read:
324 78-45-7.14. Base combined child support obligation table and low income table.
325 The following includes the Base Combined Child Support Obligation Table and the
326 Low Income Table:
327 BASE COMBINED CHILD SUPPORT OBLIGATION TABLE
328 (Both Parents)
329 [Monthly Combined]
330 [Adj. Gross Income Number of Children]
331 [1 2 3 4 5

6]

332 [From To]
333 [650 - 675 99 184 191 198 200

201]

334 [676 - 700 103 190 198 205 207

209]

335 [701 - 725 106 197 205 212 214

216]

336 [726 - 750 110 204 212 220 221

223]

337 [751 - 775 113 211 219 227 229

231]

338 [776 - 800 117 218 226 234 236

238]

339 [801 - 825 121 224 243 261 263

265]

340 [826 - 850 124 231 253 275 277

279]

341 [851 - 875 128 238 263 289 291

294]

342 [876 - 900 132 245 274 303 305

308]

343 [901 - 925 135 251 284 316 319

322]

344 [926 - 950 139 258 294 330 333

336]

345 [951 - 975 143 265 305 344 347

350]

346 [976 - 1,000 146 272 315 358 361

364]

347 [1,001 - 1,050 154 285 335 385 389

393]

348 [1,051 - 1,100 161 299 356 413 417

421]

349 [1,101 - 1,150 168 313 377 441 444

449]

350 [1,151 - 1,200 176 326 387 449 454

460]

351 [1,201 - 1,250 183 340 403 465 475

484]

352 [1,251 - 1,300 190 353 418 482 496

508]

353 [1,301 - 1,350 198 367 433 499 516

532]

354 [1,351 - 1,400 205 381 448 515 537

556]

355 [1,401 - 1,450 212 394 463 532 558

580]

356 [1,451 - 1,500 220 408 478 549 579

605]

357 [1,501 - 1,550 227 421 493 565 600

629]

358 [1,551 - 1,600 234 435 509 582 620

653]

359 [1,601 - 1,650 242 449 524 599 641

677]

360 [1,651 - 1,700 249 462 539 615 662

701]

361 [1,701 - 1,750 256 476 554 632 683

725]

362 [1,751 - 1,800 264 489 569 649 704

749]

363 [1,801 - 1,850 271 503 584 664 723

771]

364 [1,851 - 1,900 278 517 597 677 736

786]

365 [1,901 - 1,950 286 530 610 690 750

800]

366 [1,951 - 2,000 293 544 622 700 752

813]

367 [2,001 - 2,100 308 571 643 716 779

833]

368 [2,101 - 2,200 319 592 666 741 807

862]

369 [2,201 - 2,300 328 608 687 766 835

891]

370 [2,301 - 2,400 336 625 708 791 862

921]

371 [2,401 - 2,500 345 641 725 809 882

942]

372 [2,501 - 2,600 354 658 746 834 909

972]

373 [2,601 - 2,700 362 674 767 859 937

1,001]

374 [2,701 - 2,800 371 691 788 885 964

1,031]

375 [2,801 - 2,900 380 707 809 910 992

1,060]

376 [2,901 - 3,000 388 724 830 936 1,020

1,090]

377 [3,001 - 3,100 397 740 851 962 1,048

1,120]

378 [3,101 - 3,200 406 756 872 987 1,076

1,149]

379 [3,201 - 3,300 414 773 893 1,013 1,103

1,179]

380 [3,301 - 3,400 423 789 914 1,039 1,131

1,208]

381 [3,401 - 3,500 431 804 934 1,064 1,159

1,238]

382 [3,501 - 3,600 438 817 953 1,090 1,187

1,268]

383 [3,601 - 3,700 444 830 973 1,116 1,215

1,297]

384 [3,701 - 3,800 451 843 992 1,141 1,243

1,327]

385 [3,801 - 3,900 458 856 1,012 1,167 1,270

1,356]

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

1,386]

387 [4,001 - 4,100 472 883 1,050 1,217 1,325

1,415]

388 [4,101 - 4,200 479 896 1,069 1,242 1,352

1,444]

389 [4,201 - 4,300 486 909 1,088 1,267 1,379

1,474]

390 [4,301 - 4,400 493 923 1,107 1,292 1,407

1,503]

391 [4,401 - 4,500 499 936 1,131 1,326 1,443

1,541]

392 [4,501 - 4,600 506 949 1,150 1,350 1,470

1,570]

393 [4,601 - 4,700 513 962 1,169 1,375 1,498

1,600]

394 [4,701 - 4,800 520 975 1,188 1,400 1,525

1,629]

395 [4,801 - 4,900 527 989 1,207 1,425 1,552

1,658]

396 [4,901 - 5,000 534 1,002 1,226 1,450 1,580

1,687]

397 [5,001 - 5,100 541 1,015 1,245 1,475 1,607

1,717]

398 [5,101 - 5,200 547 1,028 1,264 1,500 1,634

1,746]

399 [5,201 - 5,300 554 1,042 1,282 1,522 1,658

1,772]

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

1,797]

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

1,823]

402 [5,501 - 5,600 575 1,081 1,335 1,588 1,730

1,848]

403 [5,601 - 5,700 582 1,093 1,351 1,610 1,754

1,874]

404 [5,701 - 5,800 586 1,103 1,367 1,632 1,778

1,899]

405 [5,801 - 5,900 591 1,112 1,383 1,653 1,802

1,925]

406 [5,901 - 6,000 596 1,122 1,398 1,675 1,826

1,950]

407 [6,001 - 6,100 601 1,131 1,414 1,697 1,850

1,976]

408 [6,101 - 6,200 605 1,141 1,430 1,719 1,874

2,001]

409 [6,201 - 6,300 610 1,150 1,445 1,740 1,897

2,026]

410 [6,301 - 6,400 615 1,159 1,461 1,762 1,921

2,052]

411 [6,401 - 6,500 620 1,169 1,480 1,791 1,951

2,084]

412 [6,501 - 6,600 624 1,178 1,495 1,812 1,975

2,109]

413 [6,601 - 6,700 629 1,188 1,511 1,834 1,998

2,134]

414 [6,701 - 6,800 629 1,188 1,511 1,834 1,998

2,134]

415 [6,801 - 6,900 673 1,188 1,511 1,834 1,998

2,134]

416 [6,901 - 7,000 680 1,188 1,511 1,834 1,998

2,134]

417 [7,001 - 7,100 687 1,188 1,511 1,834 1,998

2,134]

418 [7,101 - 7,200 694 1,188 1,511 1,834 1,998

2,134]

419 [7,201 - 7,300 701 1,188 1,520 1,834 1,998

2,134]

420 [7,301 - 7,400 706 1,189 1,531 1,834 1,998

2,134]

421 [7,401 - 7,500 710 1,197 1,541 1,834 1,998

2,134]

422 [7,501 - 7,600 715 1,205 1,551 1,834 1,998

2,134]

423 [7,601 - 7,700 719 1,213 1,562 1,834 1,998

2,134]

424 [7,701 - 7,800 723 1,220 1,572 1,834 1,998

2,134]

425 [7,801 - 7,900 728 1,228 1,582 1,834 1,998

2,137]

426 [7,901 - 8,000 732 1,236 1,592 1,834 2,000

2,150]

427 [8,001 - 8,100 737 1,244 1,603 1,834 2,013

2,164]

428 [8,101 - 8,200 741 1,252 1,613 1,841 2,026

2,178]

429 [8,201 - 8,300 746 1,259 1,623 1,853 2,039

2,192]

430 [8,301 - 8,400 750 1,267 1,633 1,864 2,052

2,206]

431 [8,401 - 8,500 755 1,275 1,644 1,876 2,064

2,220]

432 [8,501 - 8,600 759 1,283 1,654 1,887 2,077

2,234]

433 [8,601 - 8,700 763 1,291 1,664 1,899 2,090

2,247]

434 [8,701 - 8,800 768 1,298 1,675 1,911 2,103

2,261]

435 [8,801 - 8,900 772 1,306 1,685 1,922 2,116

2,275]

436 [8,901 - 9,000 777 1,314 1,695 1,934 2,129

2,289]

437 [9,001 - 9,100 781 1,322 1,705 1,945 2,141

2,303]

438 [9,101 - 9,200 786 1,330 1,716 1,957 2,154

2,317]

439 [9,201 - 9,300 790 1,337 1,726 1,969 2,167

2,330]

440 [9,301 - 9,400 795 1,345 1,736 1,980 2,180

2,344]

441 [9,401 - 9,500 799 1,353 1,747 1,992 2,193

2,358]

442 [9,501 - 9,600 803 1,361 1,757 2,003 2,206

2,372]

443 [9,601 - 9,700 808 1,369 1,767 2,015 2,218

2,386]

444 [9,701 - 9,800 812 1,376 1,777 2,027 2,231

2,400]

445 [9,801 - 9,900 817 1,384 1,788 2,038 2,244

2,414]

446 [9,901 - 10,000 821 1,392 1,798 2,050 2,257

2,427]

447 [10,001 - 10,100 826 1,400 1,808 2,061 2,270

2,441]

448 Monthly Combined
449 Adj. Gross Income Number of Children
450 1 2 3 4 5

6

451 From To
452 726 - 750 138 245 286 319 351

382

453 751 - 775 141 252 294 328 360

392

454 776 - 800 146 259 301 336 370

402

455 801 - 825 151 265 309 345 379

412

456 826 - 850 155 272 317 353 389

423

457 851 - 875 160 279 324 362 398

433

458 876 - 900 165 285 332 370 407

443

459 901 - 925 169 292 340 379 417

453

460 926 - 950 174 299 348 387 426

464

461 951 - 975 179 305 355 396 436

474

462 976 - 1,000 183 312 363 405 445

484

463 1,001 - 1,050 193 322 374 417 459

500

464 1,051 - 1,100 201 335 390 435 478

520

465 1,101 - 1,150 210 348 405 452 497

541

466 1,151 - 1,200 220 362 420 469 516

561

467 1,201 - 1,250 229 375 436 486 535

582

468 1,251 - 1,300 238 388 451 503 553

602

469 1,301 - 1,350 248 401 467 520 572

623

470 1,351 - 1,400 256 414 481 536 590

642

471 1,401 - 1,450 265 426 495 552 607

661

472 1,451 - 1,500 275 438 510 568 625

680

473 1,501 - 1,550 284 451 524 584 643

699

474 1,551 - 1,600 293 463 538 600 660

718

475 1,601 - 1,650 303 476 553 616 678

737

476 1,651 - 1,700 311 488 567 632 695

757

477 1,701 - 1,750 320 500 581 648 713

776

478 1,751 - 1,800 330 513 596 664 731

795

479 1,801 - 1,850 339 525 610 680 748

814

480 1,851 - 1,900 348 538 624 696 766

833

481 1,901 - 1,950 358 550 638 712 783

852

482 1,951 - 2,000 366 562 652 727 800

870

483 2,001 - 2,100 385 580 673 750 825

898

484 2,101 - 2,200 399 604 701 781 859

935

485 2,201 - 2,300 410 628 728 812 893

972

486 2,301 - 2,400 420 652 756 843 927

1,009

487 2,401 - 2,500 431 676 784 874 961

1,046

488 2,501 - 2,600 443 700 811 904 995

1,082

489 2,601 - 2,700 453 723 838 934 1,028

1,118

490 2,701 - 2,800 464 747 865 964 1,060

1,154

491 2,801 - 2,900 475 770 891 994 1,093

1,189

492 2,901 - 3,000 485 794 918 1,024 1,126

1,225

493 3,001 - 3,100 496 817 945 1,054 1,159

1,261

494 3,101 - 3,200 508 838 970 1,081 1,189

1,294

495 3,201 - 3,300 518 859 994 1,108 1,219

1,326

496 3,301 - 3,400 529 881 1,018 1,135 1,248

1,358

497 3,401 - 3,500 539 902 1,042 1,162 1,278

1,391

498 3,501 - 3,600 548 923 1,066 1,189 1,308

1,423

499 3,601 - 3,700 555 944 1,090 1,216 1,337

1,455

500 3,701 - 3,800 564 965 1,115 1,243 1,367

1,487

501 3,801 - 3,900 573 985 1,138 1,269 1,396

1,519

502 3,901 - 4,000 581 1,004 1,160 1,294 1,423

1,548

503 4,001 - 4,100 590 1,024 1,182 1,318 1,450

1,577

504 4,101 - 4,200 599 1,043 1,204 1,342 1,477

1,607

505 4,201 - 4,300 608 1,062 1,226 1,367 1,503

1,636

506 4,301 - 4,400 616 1,081 1,248 1,391 1,530

1,665

507 4,401 - 4,500 624 1,101 1,270 1,416 1,557

1,694

508 4,501 - 4,600 633 1,119 1,291 1,439 1,583

1,722

509 4,601 - 4,700 641 1,133 1,306 1,456 1,601

1,742

510 4,701 - 4,800 650 1,147 1,321 1,473 1,620

1,762

511 4,801 - 4,900 659 1,161 1,336 1,489 1,638

1,783

512 4,901 - 5,000 668 1,175 1,351 1,506 1,657

1,803

513 5,001 - 5,100 676 1,189 1,366 1,523 1,675

1,823

514 5,101 - 5,200 684 1,203 1,381 1,540 1,694

1,843

515 5,201 - 5,300 693 1,217 1,396 1,557 1,712

1,863

516 5,301 - 5,400 701 1,227 1,408 1,570 1,726

1,878

517 5,401 - 5,500 710 1,238 1,419 1,582 1,741

1,894

518 5,501 - 5,600 719 1,248 1,431 1,595 1,755

1,909

519 5,601 - 5,700 728 1,259 1,442 1,608 1,769

1,925

520 5,701 - 5,800 733 1,269 1,454 1,621 1,783

1,940

521 5,801 - 5,900 739 1,280 1,465 1,634 1,797

1,956

522 5,901 - 6,000 745 1,290 1,477 1,647 1,812

1,971

523 6,001 - 6,100 751 1,302 1,490 1,661 1,827

1,988

524 6,101 - 6,200 756 1,313 1,503 1,676 1,843

2,005

525 6,201 - 6,300 763 1,325 1,516 1,690 1,859

2,023

526 6,301 - 6,400 769 1,336 1,528 1,704 1,874

2,039

527 6,401 - 6,500 775 1,347 1,540 1,717 1,889

2,055

528 6,501 - 6,600 780 1,358 1,553 1,731 1,904

2,072

529 6,601 - 6,700 786 1,369 1,565 1,745 1,919

2,088

530 6,701 - 6,800 786 1,380 1,577 1,759 1,934

2,105

531 6,801 - 6,900 841 1,391 1,590 1,772 1,950

2,121

532 6,901 - 7,000 850 1,402 1,602 1,786 1,965

2,138

533 7,001 - 7,100 859 1,413 1,614 1,800 1,980

2,154

534 7,101 - 7,200 868 1,417 1,618 1,804 1,985

2,159

535 7,201 - 7,300 876 1,420 1,621 1,807 1,988

2,163

536 7,301 - 7,400 883 1,423 1,624 1,811 1,992

2,167

537 7,401 - 7,500 888 1,426 1,627 1,814 1,996

2,171

538 7,501 - 7,600 894 1,429 1,630 1,818 1,999

2,175

539 7,601 - 7,700 899 1,432 1,633 1,821 2,003

2,179

540 7,701 - 7,800 904 1,436 1,636 1,824 2,007

2,184

541 7,801 - 7,900 910 1,439 1,639 1,828 2,011

2,188

542 7,901 - 8,000 915 1,442 1,642 1,831 2,014

2,192

543 8,001 - 8,100 921 1,445 1,646 1,835 2,018

2,196

544 8,101 - 8,200 926 1,448 1,649 1,838 2,022

2,200

545 8,201 - 8,300 933 1,451 1,652 1,842 2,026

2,204

546 8,301 - 8,400 938 1,454 1,655 1,845 2,029

2,208

547 8,401 - 8,500 944 1,460 1,661 1,852 2,037

2,216

548 8,501 - 8,600 949 1,475 1,678 1,871 2,058

2,240

549 8,601 - 8,700 954 1,491 1,696 1,891 2,080

2,263

550 8,701 - 8,800 960 1,506 1,714 1,911 2,102

2,287

551 8,801 - 8,900 965 1,522 1,732 1,931 2,124

2,311

552 8,901 - 9,000 971 1,537 1,749 1,951 2,146

2,334

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

2,358

554 9,101 - 9,200 983 1,568 1,785 1,990 2,189

2,382

555 9,201 - 9,300 988 1,584 1,803 2,010 2,211

2,405

556 9,301 - 9,400 994 1,599 1,820 2,030 2,233

2,429

557 9,401 - 9,500 999 1,614 1,838 2,049 2,254

2,453

558 9,501 - 9,600 1,004 1,630 1,856 2,069 2,276

2,477

559 9,601 - 9,700 1,010 1,645 1,874 2,089 2,298

2,500

560 9,701 - 9,800 1,015 1,661 1,891 2,109 2,320

2,524

561 9,801 - 9,900 1,021 1,673 1,905 2,124 2,336

2,542

562 9,901 - 10,000 1,026 1,683 1,917 2,137 2,351

2,557

563 10,001 - 10,100 1,033 1,694 1,928 2,150 2,365

2,573

564 10,101 - 10,200 1,039 1,704 1,940 2,163 2,379

2,589

565 10,201 - 10,300 1,045 1,715 1,951 2,176 2,394

2,604

566 10,301 - 10,400 1,051 1,725 1,963 2,189 2,408

2,620

567 10,401 - 10,500 1,058 1,736 1,975 2,202 2,422

2,635

568 10,501 - 10,600 1,064 1,746 1,986 2,215 2,436

2,651

569 10,601 - 10,700 1,070 1,757 1,998 2,228 2,451

2,666

570 10,701 - 10,800 1,077 1,767 2,010 2,241 2,465

2,682

571 10,801 - 10,900 1,083 1,778 2,021 2,254 2,479

2,697

572 10,901 - 11,000 1,090 1,788 2,033 2,267 2,494

2,713

573 11,001 - 11,100 1,096 1,799 2,045 2,280 2,508

2,729

574 11,101 - 11,200 1,103 1,809 2,056 2,293 2,522

2,744

575 11,201 - 11,300 1,109 1,820 2,068 2,306 2,537

2,760

576 11,301 - 11,400 1,116 1,830 2,080 2,319 2,551

2,775

577 11,401 - 11,500 1,123 1,841 2,091 2,332 2,565

2,791

578 11,501 - 11,600 1,129 1,851 2,103 2,345 2,579

2,806

579 11,601 - 11,700 1,136 1,862 2,115 2,358 2,594

2,822

580 11,701 - 11,800 1,143 1,872 2,126 2,371 2,608

2,838

581 11,801 - 11,900 1,150 1,882 2,138 2,383 2,622

2,852

582 11,901 - 12,000 1,157 1,892 2,148 2,395 2,635

2,867

583 12,001 - 12,100 1,164 1,901 2,159 2,407 2,648

2,881

584 12,101 - 12,200 1,171 1,910 2,170 2,419 2,661

2,895

585 12,201 - 12,300 1,178 1,919 2,180 2,431 2,674

2,910

586 12,301 - 12,400 1,185 1,929 2,191 2,443 2,687

2,924

587 12,401 - 12,500 1,192 1,938 2,202 2,455 2,700

2,938

588 12,501 - 12,600 1,199 1,947 2,212 2,467 2,714

2,952

589 12,601 - 12,700 1,206 1,956 2,223 2,479 2,727

2,967

590 12,701 - 12,800 1,213 1,966 2,234 2,491 2,740

2,981

591 12,801 - 12,900 1,220 1,975 2,245 2,503 2,753

2,995

592 12,901 - 13,000 1,227 1,984 2,255 2,514 2,766

3,009

593 13,001 - 13,100 1,233 1,993 2,265 2,525 2,778

3,022

594 13,101 - 13,200 1,239 2,001 2,275 2,536 2,790

3,035

595 13,201 - 13,300 1,245 2,010 2,285 2,547 2,802

3,049

596 13,301 - 13,400 1,250 2,018 2,294 2,558 2,814

3,062

597 13,401 - 13,500 1,256 2,027 2,304 2,569 2,826

3,075

598 13,501 - 13,600 1,262 2,035 2,314 2,580 2,838

3,088

599 13,601 - 13,700 1,267 2,044 2,324 2,591 2,850

3,101

600 13,701 - 13,800 1,273 2,052 2,334 2,602 2,862

3,114

601 13,801 - 13,900 1,279 2,061 2,344 2,613 2,875

3,127

602 13,901 - 14,000 1,284 2,069 2,354 2,624 2,887

3,141

603 14,001 - 14,100 1,290 2,078 2,363 2,635 2,899

3,154

604 14,101 - 14,200 1,296 2,087 2,373 2,646 2,911

3,167

605 14,201 - 14,300 1,301 2,095 2,383 2,657 2,923

3,180

606 14,301 - 14,400 1,306 2,104 2,393 2,668 2,935

3,193

607 14,401 - 14,500 1,312 2,112 2,403 2,679 2,947

3,206

608 14,501 - 14,600 1,317 2,121 2,413 2,690 2,959

3,220

609 14,601 - 14,700 1,323 2,129 2,423 2,701 2,971

3,233

610 14,701 - 14,800 1,329 2,138 2,432 2,712 2,983

3,246

611 14,801 - 14,900 1,334 2,146 2,442 2,723 2,995

3,259

612 14,901 - 15,000 1,340 2,155 2,452 2,734 3,008

3,272

613 15,001 - 15,100 1,345 2,163 2,461 2,744 3,018

3,284

614 15,101 - 15,200 1,351 2,170 2,469 2,752 3,028

3,294

615 15,201 - 15,300 1,357 2,177 2,476 2,761 3,037

3,304

616 15,301 - 15,400 1,362 2,184 2,484 2,769 3,046

3,314

617 15,401 - 15,500 1,368 2,191 2,491 2,778 3,056

3,325

618 15,501 - 15,600 1,373 2,198 2,499 2,786 3,065

3,335

619 15,601 - 15,700 1,379 2,205 2,507 2,795 3,074

3,345

620 15,701 - 15,800 1,384 2,211 2,514 2,803 3,084

3,355

621 15,801 - 15,900 1,390 2,218 2,522 2,812 3,093

3,365

622 15,901 - 16,000 1,395 2,225 2,529 2,820 3,102

3,375

623 16,001 - 16,100 1,401 2,232 2,537 2,829 3,112

3,385

624 16,101 - 16,200 1,407 2,239 2,545 2,837 3,121

3,396

625 16,201 - 16,300 1,412 2,246 2,552 2,846 3,130

3,406

626 16,301 - 16,400 1,418 2,253 2,560 2,854 3,140

3,416

627 16,401 - 16,500 1,423 2,260 2,567 2,863 3,149

3,426

628 16,501 - 16,600 1,429 2,267 2,575 2,871 3,158

3,436

629 16,601 - 16,700 1,434 2,274 2,583 2,880 3,168

3,446

630 16,701 - 16,800 1,440 2,281 2,590 2,888 3,177

3,457

631 16,801 - 16,900 1,445 2,288 2,598 2,897 3,186

3,467

632 16,901 - 17,000 1,451 2,295 2,605 2,905 3,196

3,477

633 17,001 - 17,100 1,456 2,302 2,613 2,914 3,205

3,487

634 17,101 - 17,200 1,462 2,309 2,621 2,922 3,214

3,497

635 17,201 - 17,300 1,467 2,316 2,628 2,931 3,224

3,507

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

3,517

637 17,401 - 17,500 1,478 2,330 2,643 2,947 3,242

3,528

638 17,501 - 17,600 1,483 2,337 2,651 2,956 3,252

3,538

639 17,601 - 17,700 1,489 2,344 2,659 2,964 3,261

3,548

640 17,701 - 17,800 1,494 2,351 2,666 2,973 3,270

3,558

641 17,801 - 17,900 1,499 2,358 2,674 2,981 3,280

3,568

642 17,901 - 18,000 1,505 2,365 2,682 2,990 3,289

3,578

643 18,001 - 18,100 1,510 2,372 2,689 2,998 3,298

3,588

644 18,101 - 18,200 1,516 2,379 2,697 3,007 3,308

3,599

645 18,201 - 18,300 1,520 2,386 2,704 3,015 3,317

3,609

646 18,301 - 18,400 1,525 2,392 2,712 3,024 3,326

3,619

647 18,401 - 18,500 1,530 2,399 2,720 3,032 3,336

3,629

648 18,501 - 18,600 1,535 2,406 2,727 3,041 3,345

3,639

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

3,649

650 18,701 - 18,800 1,545 2,420 2,742 3,058 3,364

3,659

651 18,801 - 18,900 1,550 2,427 2,750 3,066 3,373

3,670

652 18,901 - 19,000 1,555 2,434 2,758 3,075 3,382

3,680

653 19,001 - 19,100 1,560 2,441 2,765 3,083 3,391

3,690

654 19,101 - 19,200 1,565 2,448 2,773 3,092 3,401

3,700

655 19,201 - 19,300 1,570 2,455 2,780 3,100 3,410

3,710

656 19,301 - 19,400 1,575 2,462 2,788 3,109 3,419

3,720

657 19,401 - 19,500 1,580 2,469 2,796 3,117 3,429

3,731

658 19,501 - 19,600 1,585 2,476 2,803 3,126 3,438

3,741

659 19,601 - 19,700 1,590 2,483 2,811 3,134 3,447

3,751

660 19,701 - 19,800 1,595 2,490 2,818 3,143 3,457

3,761

661 19,801 - 19,900 1,600 2,497 2,826 3,151 3,466

3,771

662 19,901 - 20,000 1,605 2,504 2,834 3,159 3,475

3,781

663 LOW INCOME TABLE
664 (Obligor Parent Only)
665 [Monthly Adj.
666 Gross Income Number of Children]
667 [1 2 3 4 5

6]

668 [From To]
669 [650 - 675 23 23 23 23 24

24]

670 [676 - 700 45 46 46 47 47

48]

671 [701 - 725 68 68 69 70 71

71]

672 [726 - 750 90 91 92 93 94

95]

673 [751 - 775 113 114 115 116 118

119]

674 [776 - 800 137 138 140 141

143]

675 [801 - 825 159 161 163 165

166]

676 [826 - 850 182 184 186 188

190]

677 [851 - 875 205 207 209 212

214]

678 [876 - 900 228 230 233 235

238]

679 [901 - 925 250 253 256 259

261]

680 [926 - 950 276 279 282

285]

681 [951 - 975 299 302 306

309]

682 [976 - 1,000 326 329

333]

683 [1,001 - 1,050 372 376

380]

684 Monthly Combined
685 Adj. Gross Income Number of Children
686 1 2 3 4 5

6

687 From To
688 0 - 649 30 30 30 30 30 30
689 650 - 675 30 30 30 30 31

31

690 676 - 700 58 60 60 61 61

62

691 701 - 725 88 88 90 91 92

92

692 726 - 750 117 118 119 120 122

123

693 751 - 775 147 148 149 151 153

155

694 776 - 800 178 179 182 183

186

695 801 - 825 207 209 212 214

216

696 826 - 850 236 239 242 244

247

697 851 - 875 266 269 272 275

278

698 876 - 900 296 299 303 305

309

699 901 - 925 325 329 333 337

339

700 926 - 950 359 363 366

370

701 951 - 975 389 393 398

402

702 976 - 1,000 424 428

433

703 1,001 - 1,050 484 489

494

704 Section 7. Section 78-45-7.15 is amended to read:
705 78-45-7.15. Medical expenses.
706 (1) The court shall order that insurance for the medical expenses of the minor children
707 be provided by a parent if it is available at a reasonable cost.
708 (2) In determining which parent shall be ordered to maintain insurance for medical
709 expenses, the court or administrative agency may consider the:

710 (a) reasonableness of the cost;
711 (b) availability of a group insurance policy;
712 (c) coverage of the policy; and
713 (d) preference of the custodial parent.
714 (3) The order shall require each parent to share equally the out-of-pocket costs of the
715 premium actually paid by a parent for the children's portion of insurance.
716 (4) The parent who provides the insurance coverage may receive credit against the base
717 child support award or recover the other parent's share of the children's portion of the premium.
718 In cases in which the parent does not have insurance but another member of the parent's
719 household provides insurance coverage for the children, the parent may receive credit against
720 the base child support award or recover the other parent's share of the children's portion of the
721 premium.
722 (5) The children's portion of the premium is a per capita share of the premium actually
723 paid. The premium expense for the children shall be calculated by dividing the premium
724 amount by the number of persons covered under the policy and multiplying the result by the
725 number of children in the instant case.
726 (6) The order shall require [each parent] the parents to share equally all reasonable and
727 necessary uninsured medical expenses incurred for the dependent children, including but not
728 limited to deductibles and copayments, [incurred for the dependent children].
729 (7) The parent ordered to maintain insurance shall provide verification of coverage to
730 the other parent, or to the Office of Recovery Services under Title IV of the Social Security
731 Act, 42 U.S.C. Section 601 et seq., upon initial enrollment of the dependent children, and
732 thereafter on or before January 2 of each calendar year. The parent shall notify the other
733 parent, or the Office of Recovery Services under Title IV of the Social Security Act, 42 U.S.C.
734 Section 601 et seq., of any change of insurance carrier, premium, or benefits within 30 calendar
735 days of the date he first knew or should have known of the change.
736 (8) A parent who incurs medical expenses shall provide written verification of the cost
737 and payment of medical expenses to the other parent within 30 days of payment.
738 (9) In addition to any other sanctions provided by the court, a parent incurring medical
739 expenses may be denied the right to receive credit for the expenses or to recover the other
740 parent's share of the expenses if that parent fails to comply with Subsections (7) and (8).

741 Section 8. Section 78-45-7.16 is amended to read:
742 78-45-7.16. Child care expenses -- Expenses not incurred.
743 (1) The child support order shall require that each parent share [equally] proportionally
744 the reasonable work-related child care expenses of the parents based on each parent's
745 percentage of the combined adjusted gross income amount identified on the child support
746 worksheet.
747 (2) (a) If an actual expense for child care is incurred, a parent shall begin paying his
748 share on a monthly basis immediately upon presentation of proof of the child care expense, but
749 if the child care expense ceases to be incurred, that parent may suspend making monthly
750 payment of that expense while it is not being incurred, without obtaining a modification of the
751 child support order.
752 (b) (i) In the absence of a court order to the contrary, a parent who incurs child care
753 expense shall provide written verification of the cost and identity of a child care provider to the
754 other parent upon initial engagement of a provider and thereafter on the request of the other
755 parent.
756 (ii) In the absence of a court order to the contrary, the parent shall notify the other
757 parent of any change of child care provider or the monthly expense of child care within 30
758 calendar days of the date of the change.
759 (3) In addition to any other sanctions provided by the court, a parent incurring child
760 care expenses may be denied the right to receive credit for the expenses or to recover the other
761 parent's share of the expenses if the parent incurring the expenses fails to comply with
762 Subsection (2)(b).
763 Section 9. Section 78-45-7.21 is amended to read:
764 78-45-7.21. Award of tax exemption for dependent children.
765 (1) No presumption exists as to which parent should be awarded the right to claim a
766 child or children as exemptions for federal and state income tax purposes. Unless the parties
767 otherwise stipulate in writing, the court [or administrative agency] shall award in any final
768 order the exemption on a case-by-case basis.
769 (2) In awarding the exemption, the court [or administrative agency] shall consider:
770 (a) [as the primary factor,] the relative contribution of each parent to the cost of raising
771 the child; [and]

772 (b) [among other factors,] the relative tax benefit to each parent[.]; and
773 (c) that the child support guidelines tables incorporate the presumption that the
774 custodial parent claims the children for tax purposes and the noncustodial parent's tax filing
775 status is single with no dependents.
776 (3) Notwithstanding Subsection (2), the court [or administrative agency] may not
777 award any exemption to the noncustodial parent if that parent is not current in his child support
778 obligation, in which case the court [or administrative agency] may award an exemption to the
779 custodial parent.
780 (4) An exemption may not be awarded to a parent unless the award will result in a tax
781 benefit to that parent.
782 Section 10. Coordinating S.B. 195 with H.B. 30 -- Superseding and technical
783 amendments.
784 If this S.B. 195 and H.B. 30 both pass, it is the intent of the Legislature that Subsection
785 78-45-7.10 (1) in S.B. 195 be amended to read as follows:
786 "(1) When a child becomes 18 years of age, or has graduated from high school during
787 the child's normal and expected year of graduation, whichever occurs later, or if the child dies,
788 marries, is a member of the armed forces of the United States, or is emancipated in accordance
789 with Title 78, Chapter 3a, Part 10, Emancipation, the base child support award is automatically
790 adjusted to [reflect] the base combined child support obligation for the remaining number of
791 children due child support, shown in the table [for the remaining number of children due child
792 support] that was used to establish the most recent order, using the incomes of the parties as
793 specified in that order or the worksheets, unless otherwise provided in the child support order."




Legislative Review Note
as of 2-3-06 10:30 AM

Based on a limited legal review, this legislation has not been determined to have a high
probability of being held unconstitutional.

Office of Legislative Research and General Counsel