§ 2001. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
1. Basic support entitlement. “Basic support entitlement” means the sum derived from the child support table appropriate for each child and the parties’ gross income.
2. Child care costs. “Child care costs” means the actual child care costs incurred by the parties for each child for whom support is being established that are related to that party’s employment, education or training and are reasonable or customary in the area in which that party resides.
3. Child support table. “Child support table” means the schedule that has been adopted by the department under section 2011.
3-A. Enhanced support entitlement. “Enhanced support entitlement” means the basic support entitlement multiplied by a factor of 1.5.
4. Extraordinary medical expenses. “Extraordinary medical expenses” means recurring, uninsured medical expenses in excess of $250 per child or group of children per calendar year that can reasonably be predicted by the court or hearing officer at the time of establishment or modification of a support order. Responsibility for nonrecurring or subsequently occurring uninsured medical expenses in excess of $250 in the aggregate per child or group of children supported per calendar year must be divided between the parties in proportion to their adjusted gross incomes. These expenses include, but are not limited to, insurance copayments and deductibles, reasonable and necessary costs for orthodontia, dental treatment, eye care, eyeglasses, prescriptions, asthma treatment, physical therapy, chronic health problems and professional counseling or psychiatric therapy for diagnosed mental disorders.
5. Gross income. “Gross income” means gross income of a party as follows.
A. Gross income includes income from an ongoing source, including, but not limited to, salaries, wages, commissions, royalties, bonuses, dividends, severance pay, pensions, interest, trust funds, annuities, capital gains, social security benefits, disability insurance benefits, prizes, workers’ compensation benefits, spousal support actually received pursuant to a preexisting order from a spouse who is not the parent of the child for whom support is being determined and educational grants, fellowships or subsidies that are available for personal living expenses. Gross income does not include child support or permanency guardianship subsidies received by either party for children other than the child for whom support is being determined.
B. Gross income includes expense reimbursements or in-kind payments received by a party in the course of employment or self-employment or operation of a business if the expense reimbursements or in-kind payments reduce personal living expenses.
C. Gross income includes gross receipts minus ordinary and necessary expenses when a party is self-employed or derives income from proprietorship of a business, joint ownership of a partnership or a closely held business operation, and rents minus ordinary and necessary expenses. At the discretion of the court, amounts allowable by the United States Internal Revenue Service for the accelerated component of depreciation expenses or investment tax credits may or may not be treated as ordinary and necessary expenses. The court may also determine that other business expenses, including, but not limited to, business losses, are inappropriate for determining gross income for purposes of calculating child support.
D. Gross income may include the difference between the amount a party is earning and that party’s earning capacity when the party voluntarily becomes or remains unemployed or underemployed, if sufficient evidence is introduced concerning a party’s current earning capacity. In the absence of evidence in the record to the contrary, a party that is personally providing primary care for a child under the age of 24 months is deemed not available for employment. The court shall consider anticipated child care and other work-related expenses in determining whether to impute income, or how much income to impute, to a party providing primary care to a child between the ages of 24 months and 12 years. A party who is incarcerated in a correctional or penal institution is deemed available only for employment that is available through such institutions.
E. Gross income of an obligor does not include the amount of a preexisting spousal support obligation to a former spouse who is not the parent of the child for whom support is being determined, a preexisting child support obligation pursuant to court or administrative order, or an appropriate amount of preexisting child support being voluntarily paid by a party who has a legal obligation to support that child.
F. Repealed. Laws 2001, c. 264, § 2.
G. Gross income does not include the amount of money received from means-tested public assistance programs, including, but not limited to, Temporary Assistance for Needy Families, supplemental security income, the Supplemental Nutrition Assistance Program and general assistance.
5-A. Repealed. Laws 2009, c. 290, § 8.
5-B. Repealed. Law 2009, c. 290, § 9.
5-C. Repealed. Law 2009, c. 290, § 10.
6. Parental support obligation. “Parental support obligation” means the portion of total basic or enhanced support obligation a party is ordered to pay in money as child support.
7. Primary residence. “Primary residence” means the residence of a child where that child receives residential care for more than 50% of the time on an annual basis if the parents do not provide substantially equal care as defined in subsection 8-A.
8. Primary residential care provider. “Primary residential care provider” means the party who provides residential care for a child for more than 50% of the time on an annual basis if the parents do not provide substantially equal care as defined in subsection 8-A.
8-A. Substantially equal care. “Substantially equal care” means that both parents participate substantially equally in the child’s total care, which may include, but is not limited to, the child’s residential, educational, recreational, child care and medical, dental and mental health care needs.
9. Support guidelines. “Support guidelines” means the child support table and the criteria for application of the table set forth in section 2006.
10. Total basic support obligation. “Total basic support obligation” means the sum of money determined by adding the basic support entitlement, child care costs, extraordinary medical expenses and health insurance premiums.
10-A. Total enhanced support obligation. “Total enhanced support obligation” means the sum of money determined by calculating the enhanced support entitlement. “Total enhanced support obligation” does not include child care costs, extraordinary medical expenses and health insurance premiums.
11. Repealed. Laws 2017, c. 30, § 3, eff. Nov. 1, 2017.