05 LC 28
2101
House
Bill 221
By:
Representatives Burmeister of the
119th,
Watson of the
91st,
Mosby of the
90th,
Morgan of the
39th,
Ehrhart of the
36th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 19 of the Official Code of Georgia Annotated, relating to domestic
relations, so as to change certain provisions relating to the calculation of
child support; to provide guidelines for determining amount of child support to
be paid; to provide for factors for apportioning child support obligations; to
provide a schedule of basic child support obligation amounts; to change the form
of the final judgment in divorce actions to conform such changes in the
determination and computation of child support; to remove a certain limitation
on petitions to modify alimony and child support; to provide an effective date;
to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
19 of the Official Code of Georgia Annotated, relating to domestic relations, is
amended by striking subsection (c) of Code Section 19-5-12, relating to form of
judgment and decree in divorce actions, and inserting in lieu thereof a new
subsection (c) to read as follows:
"(c)
In any case which involves the determination of child support
and only in
such cases, the form of the judgment shall
also include provisions
substantially
identical to the following:
indicating
both
partieś
incomes, the number of children for which support is being provided, the
presumptive award calculation, and, if the presumptive award is rebutted, the
award amount and the basis for the rebuttal award. The order shall include a
specific date that the obligation of support ceases based on the child or
childreńs
date of reaching majority, The order shall state provisions for extending
support beyond the date of a child reaching majority when so ordered by the
court in accordance with other statutes or regulations, provided that a date
certain for the cessation of the child support obligation is entered into the
record and provided to both parties and any appropriate child support agency.
The court is authorized to establish by court rule an administrative method of
entering the date of cessation of obligation of support that extends beyond the
age of majority, provided that an obligor is given notice and is provided a
method of administratively challenging the appropriateness of the date of
cessation of obligation of support with either party having the right to appeal
the date of cessation of obligation of support to the superior
court.
In
determining child support, the court finds as follows:
The
gross income of the father is __________ dollars monthly.
The
gross income of the mother is __________ dollars monthly.
In
this case child support is being determined for _________ children.
The
applicable percentage of gross income to be considered is:
|
Number
of
Children
|
Percentage
Range of Gross Income
|
|
1
|
17
percent to 23 percent
|
|
2
|
23
percent to 28 percent
|
|
3
|
25
percent to 32 percent
|
|
4
|
29
percent to 35 percent
|
|
5
or more
|
31
percent to 37 percent
|
Thus,
____ percent of __________ (gross income of obligor) equals _________ dollars
per month.
The
court has considered the existence of special circumstances and has found the
following special circumstances marked with an 'X' to be present in this
case:
|
_____
|
1.
Ages of the children.
|
|
_____
|
2.
A
child́s
extraordinary medical costs or needs in addition to accident and sickness
insurance, provided that all such costs or needs shall be considered if no
insurance is available.
|
|
_____
|
3.
Educational costs.
|
|
_____
|
4.
Day-care costs.
|
|
_____
|
5.
Shared physical custody arrangements, including extended
visitation.
|
|
_____
|
6.
A
partýs
other support obligations to another
household.
|
|
_____
|
7.
Income that should be imputed to a party because of suppression of
income.
|
|
_____
|
8.
In-kind income for the self-employed, such as reimbursed meals or a company
car.
|
|
_____
|
9.
Other support of party is providing or will be providing, such as payment of a
mortgage.
|
|
_____
|
10.
A
partýs
own extraordinary needs, such as medical expenses.
|
|
_____
|
11.
Extreme economic circumstances including but not limited to:
|
|
_____
|
(A)
Unusually high debt structure; or
|
|
_____
|
(B)
Unusually high income of either party or both parties, which shall be construed
as individual gross income of over $75,000.00 per annum.
|
|
_____
|
12.
Historical spending in the family for children which varies significantly from
the percentage table.
|
|
_____
|
13.
Considerations of the economic cost-of-living factors of the community of each
party, as determined by the trier of fact.
|
|
_____
|
14.
In-kind contribution of either parent.
|
|
_____
|
15.
The income of the custodial parent.
|
|
_____
|
16.
The cost of accident and sickness insurance coverage for dependent children
included in the order.
|
|
_____
|
17.
Extraordinary travel expenses to exercise visitation or shared physical
custody.
|
|
_____
|
18.
Any other factor which the trier of fact deems to be required by the ends of
justice, as described below:
_________________________________________________________.
|
Having
found that no special circumstances exist, or special circumstances numbered
________ exist (delete the phrase which does not apply), the final award of
child support which _______________________ shall pay to _______________________
for support of the child or children is __________ dollars per week/month other
period (delete those which do not apply and insert as necessary) per child,
beginning on the ______ day of ______________, ____, and payable thereafter on
the ______ day of ______________ until the child becomes 18 years of age, dies,
marries, or otherwise becomes emancipated, except that if the child becomes 18
years of age while enrolled in and attending secondary school on a full-time
basis, then such support shall continue until the child completes secondary
school, provided that such support shall not be required after the child attains
20 years of age. _______________________ is ordered to provide accident and
sickness insurance for the child or children for so long as he or she is
obligated by this order to provide support (insert name of party or delete this
sentence if the order does not include provision for
insurance)."
SECTION
2.
Said
title is further amended by striking Code Section 19-6-15, relating to
guidelines for calculating child support, and inserting in lieu thereof a new
Code Section 19-6-15 to read as follows:
"19-6-15.
(a)
The provisions of this Code section shall not apply with respect to any divorce
case in which there are no minor children, except to the limited extent
expressly authorized in subsection (e) of this Code section; and in a divorce
case in which there are no minor children the requirements of this Code section
for findings of fact and inclusion of findings in the verdict or decree shall
not apply. In the final verdict or decree, the trier of fact shall specify in
what amount and from which party the minor children are entitled to permanent
support. The final verdict or decree shall further specify as required by Code
Section 19-5-12 in what manner, how often, to whom, and until when the support
shall be paid. The final verdict or decree shall further include a written
finding of the gross income of the father and the mother
and the
presence or absence of special circumstances in accordance with subsection (c)
of this Code section. The trier of fact must also determine whether the
accident and sickness insurance for the child or the children involved is
reasonably available at reasonable costs through employment related or other
group health insurance policies to an obligor. For purposes of this Code
section, accident and sickness coverage shall be deemed available if the obligor
has access to any policy of insurance authorized under Title 33 through an
employer or other group health insurance plan. If the accident and sickness
insurance is deemed available at reasonable cost, the court shall order the
obligor to obtain the coverage; provided, however, if the obligee has accident
and sickness insurance for the child or children reasonably available at
reasonable costs through employment related or other group health insurance
policies, then the court may order that the child or children be covered under
such insurance and the obligor contribute as part of the child support order
such part of the cost of providing such insurance or such part of any medical
expenses incurred on behalf of the child or children not covered by such
insurance as the court may deem equitable or appropriate. If currently
unavailable or unreasonable in cost, the court shall order the obligor to obtain
coverage when it becomes available at a reasonable cost, unless such insurance
is provided by the obligee as provided in this
subsection. When support is awarded, the
party who
is required to pay the support shall not
be liable to third persons for necessaries furnished to the children embraced in
the verdict or decree. In any contested case, the parties shall submit to the
court their proposed findings regarding the gross income of the father and the
mother and
the presence or absence of special
circumstances. In any case in which child
support is determined by a jury, the court shall charge the provisions of this
Code section and the jury shall be required to return a special interrogatory
similar to
the form of the order contained in Code Section 19-5-12 regarding the gross
income of the father and the mother and the presence or absence of special
circumstances. Furthermore, nothing
contained within this Code section shall prevent the parties from entering into
an enforceable agreement to the contrary which may be made the order of the
court pursuant to the review by the court of child support amounts contained in
this Code section; provided, however, any such agreement of the parties shall
include a written statement regarding the gross income of the father and the
mother and
the presence or absence of special circumstances in accordance with subsection
(c) of this Code section.
(b)
The child
support award shall be computed as provided in this subsection:
(1)
Computation of child support shall be based upon gross income;
(2)
For the purpose of determining the
obligoŕs
child support obligation, gross income shall include 100 percent of wage and
salary income and other compensation for personal services, interest, dividends,
net rental income, self-employment income, and all other income, except
need-based public assistance;
(3)
The earning capacity of an asset of a party available for child support may be
used in determining gross income. The reasonable earning potential of an asset
may be determined by multiplying its equity by a reasonable rate of interest.
The amount generated by that calculation should be added to the
obligoŕs
gross monthly income;
(4)
Allowable expenses deducted to calculate self-employment income that personally
benefit the obligor, or economic in-kind benefits received by an employed
obligor, may be included in calculating the
obligoŕs
gross monthly income; and
(5)
The amount of the
obligoŕs
child support obligation shall be determined by multiplying the
obligoŕs
gross income per pay period by a percentage based on the number of children for
whom child support is being determined. The applicable percentages of gross
income to be considered by the trier of fact are:
|
Number
of
Children
|
Percentage
Range of Gross Income
|
|
1
|
17
percent to 23 percent
|
|
2
|
23
percent to 28 percent
|
|
3
|
25
percent to 32 percent
|
|
4
|
29
percent to 35 percent
|
|
5
or more
|
31
percent to 37 percent
|
Application
of these guidelines shall create a rebuttable presumption that the amount of the
support awarded is the correct amount of support to be awarded. A written
finding or specific finding on the record for the award of child support that
the application of the guidelines would be unjust or inappropriate in a
particular case shall be sufficient to rebut the presumption in that case.
Findings that rebut said presumption must state the amount of support that would
have been required under the guidelines and include justification of why the
order varies from the guidelines. These guidelines are intended by the General
Assembly to be guidelines only and any court so applying these guidelines shall
not abrogate its responsibility in making the final determination of child
support based on the evidence presented to it at the time of
trial.
The
application of the guidelines contained in this Code section shall apply as a
rebuttable presumption in all legal proceedings involving the child support
obligation of a parent, including, but not limited to, orders entered in
criminal and juvenile proceedings, orders entered in UIFSA proceedings, and
voluntary support agreements and consent orders approved by the court. The
guidelines do not apply to orders for prior maintenance for reimbursement of
child related expenses incurred prior to the date an action for child support is
filed or child support orders entered against stepparents or other persons or
agencies secondarily liable for child support. The guidelines shall be used
when the court enters a temporary or permanent child support order in a
contested or noncontested hearing. The court, upon its own motion or upon
motion of a party, may deviate from the guidelines if, after hearing evidence
and making findings regarding the reasonable needs of the child for support and
the relative ability of each parent to provide support, it finds by the greater
weight of the evidence that application of the guidelines would not meet or
would exceed the reasonable need of the child considering the relative ability
of each parent to provide support or would otherwise be unjust or inappropriate.
If the court deviates from the guidelines, the court shall make written findings
stating the amount of the supporting
parent́s
presumptive child support obligation determined pursuant to the guidelines
contained in this Code section, determining the reasonable needs of the child
and the relative ability of each parent to provide support, supporting the
court́s
conclusion that the presumptive amount of child support determined under the
guidelines is inadequate or excessive or that application of the guidelines is
otherwise unjust or inappropriate, and stating the basis on which the court
determined the amount of child support ordered. The guidelines contained in
this Code section are intended to provide adequate awards of child support
equitable to the child and both of the
child́s
parents. When the court does not deviate from the guidelines, an order for
child support in an amount determined pursuant to the guidelines is conclusively
presumed to meet the reasonable needs of a child considering the relative
ability of each parent to provide support, and specific findings regarding a
child́s
reasonable needs or the relative ability of each parent to provide support are,
therefore, not required. Regardless of whether the court deviates from the
guidelines or enters a child support order pursuant to the guidelines, the court
shall consider incorporating in or attaching to its order or including in the
case file the child support worksheet that the court uses to determine the
supporting
parent́s
presumptive child support obligation under the guidelines.
(c)
The trier
of fact shall vary the final award of child support, up or down, from the range
enumerated in paragraph (5) of subsection (b) of this Code section upon a
written finding that the presence of one or more of the following special
circumstances makes the presumptive amount of support either excessive or
inadequate:
(1)
Ages of the children;
(2)
A
child́s
extraordinary medical costs or needs in addition to accident and sickness
insurance, provided that all such costs or needs shall be considered if no
insurance is available;
(3)
Educational costs;
(4)
Day-care costs;
(5)
Shared physical custody arrangements, including extended
visitation;
(6)
A
partýs
other support obligations to another household;
(7)
Income that should be imputed to a party because of suppression of
income;
(8)
In-kind income for the self-employed, such as reimbursed meals or a company
car;
(9)
Other support a party is providing or will be providing, such as payment of a
mortgage;
(10)
A
partýs
own extraordinary needs, such as medical expenses;
(11)
Extreme economic circumstances including but not limited to:
(A)
Unusually high debt structure; or
(B)
Unusually high income of either party or both parties, which shall be construed
as individual gross income of over $75,000.00 per annum;
(12)
Historical spending in the family for children which varies significantly from
the percentage table;
(13)
Considerations of the economic cost-of-living factors of the community of each
party, as determined by the trier of fact;
(14)
In-kind contribution of either parent;
(15)
The income of the custodial parent;
(16)
The cost of accident and sickness insurance coverage for dependent children
included in the order;
(17)
Extraordinary travel expenses to exercise visitation or shared physical custody;
and
(18)
Any other factor which the trier of fact deems to be required by the ends of
justice.
The
guidelines contained in this Code section include a self-support reserve that
ensures that obligors have sufficient income to maintain a minimum standard of
living based on the 2002 federal poverty level for one person of $738.00 net per
month. For obligors with adjusted gross incomes of less than $800.00 per month,
the guidelines require, absent a deviation, the establishment of a minimum
support order of $50.00 per month. For obligors with adjusted gross incomes
above $800.00 per month, the Schedule of Basic Support Obligations incorporates
a further adjustment to maintain the self-support reserve for the obligor.
There shall be a self-support calculation for cases in which the
obligoŕs
adjusted gross income falls at or below $1,200.00 per month when there is one
child to be supported, at or below $1,450.00 per month when there are two
children to be supported, at or below $1,650.00 per month when there are three
children to be supported, at or below $1,800.00 per month when there are four
children to be supported, at or below $2,000.00 per month when there are five
children to be supported, or at or below $2,150.00 per month when there are six
or more children to be supported. For these cases, the basic child support
obligation and the
obligoŕs
total child support obligation are computed using only the
obligoŕs
income and assuming for calculation purposes that the
obligeés
income is zero. In these cases, child care and health insurance premiums should
not be used to calculate the child support obligation. However, payment of
these costs by either parent may be a basis for deviation. This approach
prevents disproportionate increases in the child support obligation with
moderate increases in income and protects the integrity of the self-support
reserve. In these self-support cases, there shall be no parenting time credit
for the noncustodial parent in the alternative self-support calculation award
since the basic support obligation in the Schedule of Basic Support Obligations
is below actual child costs due to lack of income. For these self-support
cases, the presumptive award shall be the lesser of the award calculated using
just the
obligoŕs
adjusted gross income and the award based on combined adjusted gross income. In
the determination of the lesser award for self-support situation cases, the
parenting time credit shall still be applied to the award calculation based on
combined adjusted gross income according to paragraph (12) of subsection (e) of
this Code section. For cases in which the custodial
parent́s
monthly adjusted gross income is less than 125 percent of the poverty threshold
for one adult as established each year by the United States Department of Health
and Human Services, there shall be a minimum award of $50.00. This minimum is
rebuttable, specifically taking into account the
obligoŕs
ability to pay. In all other cases, the basic child support obligation is
computed using the combined adjusted gross income of both parents. In cases in
which the
parentś
combined adjusted gross income is more than $20,000.00 per month, the basic
support obligation for $20,000.00 per month necessarily becomes the presumptive
basic support obligation for combined adjusted gross income exceeding $20,000.00
per month. The court shall be free to deviate in high-income cases just as for
cases when the
parentś
combined adjusted gross income does not exceed $20,000.00 per
month.
(d)
The
guidelines shall be reviewed by a commission appointed by the Governor to ensure
that their application results in the determination of appropriate child support
award amounts. The commission will complete its review and submit its report
within four years following July 1, 1989, and shall continue such reviews every
four years thereafter. Nothing contained in such report shall be considered to
authorize or require a change in the guidelines without action by the General
Assembly having the force and effect of
law.
The Schedule
of Basic Support Obligations is based upon economic data which represents
adjusted estimates of average total household spending for children between
birth and age 18, excluding child care, health insurance, and health care costs
in excess of $100.00 per year. Expenses incurred in the exercise of visitation
are not factored into the schedule.
(e)(1)
Gross
income.
The duty to
provide support for a minor child shall continue until the child reaches the age
of majority, dies, marries, or becomes emancipated, whichever first occurs;
provided, however, that, in any temporary or final order for child support with
respect to any proceeding for divorce, separate maintenance, legitimacy, or
paternity entered on or after July 1, 1992, the trier of fact, in the exercise
of sound discretion, may direct either or both parents to provide financial
assistance to a child who has not previously married or become emancipated, who
is enrolled in and attending a secondary school, and who has attained the age of
majority before completing his or her secondary school education, provided that
such financial assistance shall not be required after a child attains 20 years
of age. The provisions for support provided in this subsection may be enforced
by either parent or the child for whose benefit the support is
ordered.
For the
purposes of this Code section, the term 'gross income' means income before
deductions for federal and state income taxes, social security and medicare
taxes, health insurance premiums, retirement contributions, and other amounts
withheld from income. Gross income from self-employment, rent, royalties,
proprietorship of a business, or joint ownership of a partnership or closely
held corporation shall be the amount of gross receipts minus ordinary and
necessary expenses required for self-employment or business operation. Ordinary
and necessary business expenses do not include amounts allowable by the federal
Internal Revenue Service for the accelerated component of depreciation expenses,
investment tax credits, or any other business expenses determined by the court
to be inappropriate for determining gross income. In general, income and
expenses from self-employment or operation of a business should carefully be
reviewed to determine an appropriate level of gross income available to the
parent to satisfy a child support obligation. In most cases, this amount will
differ from a determination of business income for tax purposes. Expense
reimbursements or in-kind payments, such as the use of a company car, free
housing, and reimbursed meals, received by a parent in the course of employment,
self-employment, or operation of a business shall be counted as income if they
are significant and reduce personal living expenses. Since persons who are
self-employed pay FICA taxes at twice the rate that is paid by payroll
employees, to put self-employment income on the same basis as income for payroll
employees, the federal deduction for self-employment taxes shall be subtracted
from self-employment income. This is equal to one-half of the self-employment
tax on self-employment income.
(2)
Income.
For the purposes of this Code section, the term 'income' means a
parent́s
actual gross income from any source, including, but not limited to, income from
employment and self-employment, such as salaries, wages, commissions, bonuses,
dividends, and severance pay; ownership or operating of a business, partnership,
or corporation; rental of property; retirement and pensions; interest; trusts;
annuities; capital gains; social security benefits; workers compensation
benefits; gifts; prizes; and alimony or maintenance received. Alimony paid is
excluded from income. When income is received on an irregular, nonrecurring, or
one-time basis, the court may average or prorate the income over a specified
period of time or require the obligor to pay as child support a percentage of
his or her nonrecurring income equivalent to the percentage of his or her
recurring income paid for child support. Income shall not include benefits
received from means tested public assistance programs, including, but not
limited to, Temporary Assistance to Needy Families (TANF), Supplemental Security
Income (SSI), food stamps, and general assistance. Social Security benefits
received for the benefit of a child as a result of the disability or retirement
of either parent are included as income attributed to the parent on whose
earnings record the benefits are paid, but shall be deducted from that
parent́s
child support obligation. Except as otherwise provided in this Code section,
income does not include the income of a person who is not a parent of a child
for whom support is being determined regardless of whether that person is
married to or lives with the
child́s
parent or has physical custody of the child.
(3)
Potential
or imputed
income. If
either parent is voluntarily unemployed or underemployed to the extent that the
parent cannot provide a minimum level of support for himself or herself and his
or her children when he or she is physically and mentally capable of doing so
and the court finds that the
parent́s
voluntary unemployment or underemployment is the result of the
parent́s
bad faith or deliberate suppression of income to avoid or minimize his or her
child support obligation, child support may be calculated based on the
parent́s
potential, rather than actual, income. Potential income may not be imputed to a
parent physically or mentally incapacitated or caring for a child under the age
of three years and for whom child support is being determined. The amount of
potential income imputed to a parent shall be based on the
parent́s
employment potential and probable earnings level based on the
parent́s
recent work history, occupational qualifications, and prevailing job
opportunities and earning levels in the community. Potential income shall not
be determined contrary to the current local economic environment. Past income
shall not be the basis for imputed income if current actual income reflects
current economic potential. If the parent has no recent work history or
vocational training, potential income shall not be less than the minimum hourly
wage for a 40 hour work week.
(4)
Income
verification.
Child support calculations under the guidelines contained in this Code section
are based upon the
parentś
current incomes at the time the order is entered. Income statements of the
parents shall be verified through documentation of both current and past income.
Suitable documentation of current earnings shall cover at least one full month
and include pay stubs, employer statements, and, if self-employed, business
records and receipts. Documentation of current income shall be supplemented
with copies of the most recent tax return to provide verification of earnings
over a longer period. Sanctions may be imposed for failure to comply with this
provision on the motion of a party or by the court on its own
motion.
(5)
Adjustment
for second
household.
The Schedule of Basic Support Obligations is based on intact family data. The
schedule assumes that only one set of adult overhead, such as mortgage or rent
payment and housing utilities, is incurred. When appropriate, the court shall
make an adjustment to combined adjusted income to reflect the reduction in
available income due to two households being supported by the two parents
instead of one. Such an adjustment for additional adult overhead would be
separate from any credit for parenting time.
(6)
Pre-existing
child support obligations and responsibility for other children.
(A)
Child support payments actually made by a parent under any preexisting court
order, separation agreement, or voluntary support arrangement are deducted from
the
parent́s
gross income. The court may consider a voluntary support arrangement as a
preexisting child support obligation when the supporting parent has consistently
paid child support for a reasonable and extended period of time. A preexisting
support order is one that is in effect at the time a child support order in the
pending action is entered or modified, regardless of whether the child or
children for whom support is being paid were born before or after the child or
children for whom support is being determined. Actual payments of alimony shall
not be considered as a deduction from gross income but may be considered as a
factor to vary from the final presumptive child support obligation.
(B)
A
parent́s
financial responsibility, as determined in accordance with this Code section,
for his or her natural or adopted children who currently reside with the parent,
other than children for whom child support is being determined in the pending
action, is deducted from the
parent́s
gross income. Use of this deduction is appropriate when a child support order
is entered or modified, but may not be the sole basis for presumptively
modifying an existing order. However, the guidelines are fully rebuttable, an
additional dependent natural or adopted child shall be considered a material
change for requesting a modification, and the court may deviate from the
presumptive award for the modification of an existing award when the existence
of a new dependent natural or adopted child is found to render the presumptive
award unjust or inappropriate.
(C)
A
parent́s
financial responsibility for his or her natural or adopted children who
currently reside with the parent, other than children for whom child support is
being determined in the pending case, is equal to the basic child support
obligation for such children based on the
parent́s
income if the other parent of such children does not live with the parent and
children, or is one-half of the basic child support obligation for such children
based on the combined income of both parents of such children if the other
parent of such children lives with the parent and children.
(7)
Basic
child support
obligation.
The basic child support obligation is determined using the Schedule of Basic
Support Obligations. For combined monthly adjusted gross income falling between
amounts shown in the schedule, the basic child support obligation shall be
interpolated. The number of children columns on the Schedule of Basic Support
Obligations refer to children for whom parents share joint legal responsibility
and for whom support is being sought.
(8)
Child
care costs.
Reasonable child care costs that are, or will be, paid by a parent due to
employment or job search are added to the basic child support obligation and
prorated between the parents based upon their respective incomes. When the
gross monthly income of the parent paying child care costs falls below $1,000.00
when there is one child, $1,500.00 when there are two children, $1,700.00 when
there are three children, $1,900.00 when there are four children, $2,100.00 when
there are five children, or $2,300.00 when there are six or more children, 100
percent of child care costs shall be added. When the income of the parent who
pays child care costs exceeds the amounts set forth in this paragraph, only 75
percent of the actual child care costs are added because such parent is entitled
to an income tax credit for child care expenses.
(9)
Health
insurance and health care costs.
(A)
The amount that is, or will be, paid by a parent for health insurance, including
medical coverage or medical and dental coverage, for the children for whom
support is being determined is added to the basic child support obligation and
is prorated between the parents based upon their respective incomes. Payments
made by a
parent́s
employer for health insurance and not deducted from the
parent́s
wages are not included. When a child for whom support is being determined is
covered by a family policy, only the health insurance premium actually
attributable to that child is added. If this amount is not available or cannot
be verified, the total cost of the premium shall be divided by the total number
of persons covered by the policy and then multiplied by the number of covered
children for whom support is being determined.
(B)
As used in this paragraph, the term 'uncovered medical expenses' means all
medical expenses for the child not paid by insurance. The custodial parent
shall pay the first $250.00 of uncovered medical expenses up to a maximum of
$500.00 per year for all children. Uncovered medical expenses in excess of
$250.00 per child or a maximum of $500.00 per year for all children shall be
paid by the parents in proportion to their respective gross incomes. The
custodial parent shall inform the noncustodial parent of uncovered medical
expenses in a timely manner by providing copies of the expenses and appropriate
explanations of benefits by insurance providers. The noncustodial
parent́s
share of uncovered medical expenses shall be paid to the custodial parent in a
timely manner. Medical expenses shall include, but not be limited to, costs for
reasonably necessary medical, orthodontic, or dental treatment; physical
therapy; eye care, including eyeglasses or contact lenses; mental health
treatment; substance abuse treatment; prescription drugs; and other uncovered
medical expenses.
(C)
The court may order either parent to obtain and maintain health insurance
coverage, either medical coverage only or medical and dental coverage, for a
child if it is actually and currently available to the parent at a reasonable
cost. Health insurance is considered reasonable in cost if it is employment
related or other group health insurance, regardless of the delivery mechanism.
If health insurance is not actually and currently available to a parent at a
reasonable cost at the time the court orders child support, the court may enter
an order requiring the parent to obtain and maintain health insurance for a
child if and when the parent has access to reasonably priced health insurance
for the child.
(10)
Extraordinary
expenses.
Other extraordinary school expenses, including expenses related to special or
private elementary or secondary schools to meet a
child́s
particular educational needs and expenses for transporting the child between the
parentś
homes, may be added to the basic child support obligation and ordered paid by
the parents in proportion to their respective incomes if the court determines
the expenses are reasonable, necessary, and in the
child́s
best interest. Extraordinary expenses are not presumptive and must be
explicitly stated as a deviation and the basis explained.
(11)
Child
related tax
benefits. Tax
benefit offsets shall be calculated and shared between the parents in the same
proportion as each
parent́s
share of combined adjusted gross income. These child related tax benefits shall
generally be limited to head of household status, child dependency exemptions,
and child tax credits. Child care tax credits are taken into account separately
as provided in paragraph (8) of this subsection. Unless the parents voluntarily
have made a sharing arrangement of the tax benefits, the court shall allocate
the value of the child related tax benefits as cost offsets. One or both
parents may have child related tax benefits. Each
parent́s
value of the child related tax benefits is defined as the difference between a
parent́s
after-tax income with the child related tax benefits and the
parent́s
after-tax income as a single taxpayer without the tax benefits. This
calculation shall be made net of alimony paid or received. At the
court́s
discretion, the child related tax benefit of head of household status may be
discounted if that
parent́s
itemized deductions normally exceed the standard deduction for a single
taxpayer. The child related tax benefits may be determined for a given case by
simplified tables as established by court rule if such rule is promulgated by
the Supreme Court of Georgia for use by the superior courts. Allocating the
value of the child related tax benefits in determining child support does not
affect which parent actually claims the child related tax benefits when filing
income tax returns.
(12)
Adjustment
for costs associated with noncustodial parenting time.
(A)
Because the Schedule of Basic Child Support Obligations is based on expenditures
for children in intact households, there is no consideration for costs
associated with the noncustodial
parent́s
parenting time. When parenting time is exercised by the noncustodial parent, a
portion of the costs for children normally expended by the custodial parent
shifts to the noncustodial parent. Accordingly, when parenting time is, or is
expected to be, exercised by the parent paying child support, an adjustment
shall be made to that
parent́s
proportionate share of the child support obligation.
(B)
To adjust for the costs of noncustodial parenting time, the court shall first
determine the total amount of noncustodial parenting time indicated in a court
order or parenting plan or by the expectation or historical practice of the
parents. The court shall then add together each period of visitation within
twenty-four hours to arrive at the total number of noncustodial parenting days
per year. For the purposes of making this determination, 'one day' means more
than 12 continuous and consecutive hours or an overnight visit; 'one-half day'
means more than four and up to and including 12 continuous and consecutive
hours; and 'one-quarter day' means up to and including four continuous and
consecutive hours. For the purposes of calculating noncustodial parenting time
days, only the time spent by a child with the noncustodial parent is considered.
Time that the child is in school or child care is not considered. After
determining the total number of noncustodial parenting time days, the
appropriate adjustment for noncustodial parenting time shall be determined as
follows:
|
NONCUSTODIAL
PARENTING TIME - TABLE A
|
|
|
Number
of Days
|
Adjustment
Percentage
|
|
0-3
|
0
|
|
4-20
|
.012
|
|
21-38
|
.031
|
|
39-57
|
.050
|
|
58-72
|
.085
|
|
73-87
|
.105
|
|
88-115
|
.161
|
|
116-129
|
.195
|
|
130-142
|
.253
|
|
143-152
|
.307
|
|
153-162
|
.362
|
|
163-172
|
.422
|
|
173-182
|
.486
|
As
the number of noncustodial parenting time days approaches equal time sharing
(143 days and above), certain costs usually incurred only in the custodial
household are assumed to be substantially or equally shared by both parents.
These costs are for items such as the
child́s
clothing and personal care items, entertainment, and reading materials. If this
assumption is rebutted by proof that such costs are not substantially or equally
shared in each household, the appropriate adjustment for noncustodial parenting
time shall be determined as follows:
|
NONCUSTODIAL
PARENTING TIME - TABLE B
|
|
|
Number
of Days
|
Adjustment
Percentage
|
|
143-152
|
.275
|
|
153-162
|
.293
|
|
163-172
|
.312
|
|
173-182
|
.331
|
(C)
The noncustodial parenting time adjustment percentage is applied to the basic
child support obligation by multiplying the basic child support obligation by
the adjustment percentage. The resulting number is then subtracted from the
proportionate share of the child support obligation of the noncustodial parent
who exercises visitation. If the time spent with each parent is essentially
equal, the expenses for the children are equally shared and, if the adjusted
gross incomes of the parents are essentially equal, no support shall be paid.
If the
parentś
incomes are not equal, the total child support amount shall be divided equally
between the two households, and the parent owing the greater amount shall be
ordered to pay what is necessary to achieve that equal share in the other
parent́s
household.
(13)
Loss
of income. In
the event that the parent paying child support suffers an involuntary
termination of employment, has an extended involuntary loss of average weekly
hours, is involved in an organized strike, or incurs a loss of health or similar
involuntary adversity resulting in a loss of income of 25 percent or more, then
the portion of child support attributable to lost income shall not
accrue.
(f)
The
provisions of subsection (e) of this Code section shall be applicable only to a
temporary order or final decree for divorce, separate maintenance, legitimation,
or paternity entered on or after July 1, 1992, and the same shall be applicable
to an action for modification of a decree entered in such an action entered on
or after July 1, 1992, only upon a showing of a significant change of material
circumstances
The adoption
of these guidelines constitutes a significant material change in the
establishment and calculation of child support orders. In any proceeding to
modify an existing order, an increase or decrease of 15 percent or more between
the amount of the existing order and the amount of child support resulting from
the application of these guidelines shall be presumed to constitute a
substantial change of circumstances warranting a modification. This
differential is calculated by applying 15 percent to the existing award. In
order to conform to federal requirements, if there is a material change in the
fatheŕs
income, the
motheŕs
income, the needs of the children, or the needs of either parent, either parent
shall have the right to petition for modification of child support regardless of
the length of time since the establishment or most recent modification of child
support award. If there is a difference of 30 percent or more between a new
award and a prior award, the court may, at its discretion, phase-in the new
child support award over a period of up to one year with the phasing in being
largely evenly distributed with at least an initial immediate adjustment of not
less than 25 percent of the difference and at least one intermediate adjustment
prior to the final adjustment at the end of the phase-in period.
(g)
For split custody situations, a worksheet shall be prepared separately for the
children for whom the father is custodial parent and for the children for whom
the mother is the custodial parent and entered into the record. For each of
these two custodial situations, the court shall enter which parent is the
obligor, the presumptive award, and the actual award, if different from the
presumptive award; how and when the net cash support owed shall be paid; and any
other child support responsibilities for each of the parents.
(h)
The Schedule of Basic Child Support Obligations shall be as
follows:
|
SCHEDULE
OF BASIC CHILD SUPPORT OBLIGATIONS
|
||||||
|
Combined
Monthly
Gross
Income
|
One
Child
|
Two
Children
|
Three
Children
|
Four
Children
|
Five
Children
|
Six
or
More
Children
|
|
800
|
50
|
50
|
50
|
50
|
50
|
50
|
|
850
|
50
|
50
|
50
|
50
|
50
|
50
|
|
900
|
57
|
58
|
59
|
59
|
60
|
61
|
|
950
|
92
|
93
|
94
|
95
|
96
|
97
|
|
1,000
|
126
|
127
|
129
|
130
|
132
|
133
|
|
1,050
|
160
|
162
|
164
|
166
|
168
|
169
|
|
1,100
|
195
|
197
|
199
|
201
|
203
|
206
|
|
1,150
|
229
|
232
|
234
|
237
|
239
|
242
|
|
1,200
|
264
|
266
|
269
|
272
|
275
|
278
|
|
1,250
|
275
|
300
|
303
|
306
|
309
|
313
|
|
1,300
|
284
|
332
|
336
|
339
|
343
|
347
|
|
1,350
|
293
|
364
|
368
|
372
|
376
|
380
|
|
1,400
|
303
|
397
|
||||