HB221.html
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

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
401
406
410
414
1,450
312
429
434
439
444
448
1,500
321
453
467
472
477
482
1,550
330
466
500
505
511
516
1,600
339
478
533
538
544
550
1,650
348
491
565
572
578
584
1,700
357
504
584
605
611
618
1,750
367
517
599
638
645
652
1,800
376
530
614
671
678
685
1,850
384
541
626
698
711
719
1,900
392
552
639
712
744
752
1,950
400
563
652
726
777
785
2,000
408
574
664
741
810
819
2,050
416
585
677
755
830
852
2,100
425
596
689
769
845
886
2,150
433
607
702
783
861
919
2,200
441
618
715
797
876
953
2,250
449
629
727
811
892
970
2,300
457
640
740
825
907
987
2,350
465
651
752
839
923
1,004
2,400
473
662
765
853
938
1,020
2,450
481
673
776
866
952
1,036
2,500
489
683
788
879
967
1,052
2,550
497
694
800
892
981
1,067
2,600
505
704
811
905
995
1,083
2,650
513
715
823
918
1,010
1,098
2,700
520
725
835
931
1,024
1,114
2,750
528
735
847
944
1,038
1,130
2,800
536
746
858
957
1,053
1,145
2,850
544
756
870
970
1,067
1,161
2,900
552
767
882
983
1,081
1,176
2,950
559
777
893
996
1,096
1,192
3,000
567
787
904
1,008
1,109
1,206
3,050
574
796
915
1,020
1,122
1,221
3,100
580
806
926
1,032
1,135
1,235
3,150
587
815
937
1,044
1,149
1,250
3,200
594
825
947
1,056
1,162
1,264
3,250
601
834
958
1,069
1,175
1,279
3,300
608
844
969
1,081
1,189
1,293
3,350
615
854
980
1,093
1,202
1,308
3,400
622
863
991
1,105
1,215
1,322
3,450
629
873
1,002
1,117
1,229
1,337
3,500
636
882
1,013
1,129
1,242
1,351
3,550
643
892
1,023
1,141
1,255
1,366
3,600
650
901
1,034
1,153
1,268
1,380
3,650
657
911
1,045
1,165
1,282
1,395
3,700
664
920
1,056
1,177
1,295
1,409
3,750
669
928
1,065
1,187
1,306
1,421
3,800
675
936
1,073
1,197
1,316
1,432
3,850
681
944
1,082
1,206
1,327
1,444
3,900
687
952
1,090
1,216
1,337
1,455
3,950
693
959
1,099
1,225
1,348
1,466
4,000
698
967
1,108
1,235
1,358
1,478
4,050
704
975
1,116
1,245
1,369
1,489
4,100
710
983
1,125
1,254
1,380
1,501
4,150
716
991
1,133
1,264
1,390
1,512
4,200
722
999
1,142
1,273
1,401
1,524
4,250
728
1,006
1,151
1,283
1,411
1,535
4,300
733
1,014
1,159
1,293
1,422
1,547
4,350
739
1,022
1,168
1,302
1,432
1,558
4,400
745
1,030
1,176
1,312
1,443
1,570
4,450
748
1,034
1,180
1,316
1,448
1,575
4,500
751
1,037
1,182
1,318
1,450
1,578
4,550
754
1,039
1,184
1,320
1,453
1,580
4,600
756
1,042
1,186
1,323
1,455
1,583
4,650
759
1,044
1,188
1,325
1,457
1,586
4,700
761
1,047
1,190
1,327
1,460
1,588
4,750
764
1,050
1,192
1,329
1,462
1,591
4,800
767
1,052
1,194
1,332
1,465
1,594
4,850
769
1,055
1,196
1,334
1,467
1,596
4,900
772
1,057
1,198
1,336
1,470
1,599
4,950
774
1,060
1,200
1,338
1,472
1,602
5,000
777
1,062
1,202
1,340
1,474
1,604
5,050
779
1,065
1,204
1,343
1,477
1,607
5,100
782
1,068
1,206
1,345
1,479
1,609
5,150
785
1,071
1,209
1,348
1,483
1,613
5,200
788
1,075
1,213
1,352
1,488
1,619
5,250
791
1,079
1,217
1,357
1,493
1,624
5,300
794
1,083
1,221
1,362
1,498
1,630
5,350
798
1,087
1,225
1,366
1,503
1,635
5,400
801
1,091
1,229
1,371
1,508
1,641
5,450
804
1,095
1,234
1,375
1,513
1,646
5,500
807
1,098
1,238
1,380
1,518
1,652
5,550
811
1,102
1,242
1,385
1,523
1,657
5,600
814
1,106
1,246
1,389
1,528
1,663
5,650
817
1,110
1,250
1,394
1,533
1,668
5,700
820
1,114
1,254
1,399
1,538
1,674
5,750
824
1,118
1,258
1,403
1,543
1,679
5,800
827
1,122
1,262
1,408
1,548
1,685
5,850
830
1,126
1,267
1,412
1,553
1,690
5,900
833
1,130
1,271
1,417
1,559
1,696
5,950
837
1,134
1,275
1,422
1,564
1,702
6,000
840
1,138
1,280
1,427
1,569
1,708
6,050
843
1,142
1,284
1,432
1,575
1,713
6,100
846
1,146
1,288
1,436
1,580
1,719
6,150
850
1,150
1,293
1,441
1,585
1,725
6,200
853
1,154
1,297
1,446
1,591
1,730
6,250
856
1,158
1,301
1,451
1,596
1,736
6,300
859
1,162
1,305
1,455
1,601
1,742
6,350
863
1,166
1,310
1,460
1,606
1,748
6,400
866
1,170
1,314
1,465
1,612
1,753
6,450
869
1,174
1,318
1,470
1,617
1,759
6,500
872
1,178
1,323
1,475
1,622
1,765
6,550
876
1,182
1,327
1,479
1,627
1,771
6,600
879
1,186
1,331
1,484
1,633
1,776
6,650
882
1,190
1,335
1,489
1,638
1,782
6,700
885
1,194
1,340
1,494
1,643
1,788
6,750
888
1,198
1,344
1,499
1,648
1,793
6,800
892
1,202
1,348
1,503
1,654
1,799
6,850
895
1,206
1,353
1,508
1,659
1,805
6,900
898
1,210
1,357
1,513
1,664
1,811
6,950
901
1,214
1,361
1,518
1,669
1,816
7,000
904
1,217
1,365
1,522
1,674
1,821
7,050
905
1,218
1,366
1,523
1,675
1,822
7,100
906
1,219
1,366
1,523
1,676
1,823
7,150
907
1,220
1,367
1,524
1,677
1,824
7,200
908
1,221
1,368
1,525
1,678
1,825
7,250
909
1,222
1,369
1,526
1,679
1,826
7,300
910
1,223
1,370
1,527
1,680
1,828
7,350
911
1,224
1,370
1,528
1,681
1,829
7,400
912
1,225
1,371
1,529
1,682
1,830
7,450
912
1,226
1,372
1,530
1,683
1,831
7,500
913
1,227
1,373
1,531
1,684
1,832
7,550
914
1,228
1,374
1,532
1,685
1,833
7,600
915
1,229
1,374
1,532
1,686
1,834
7,650
916
1,230
1,375
1,533
1,687
1,835
7,700
917
1,231
1,376
1,534
1,688
1,836
7,750
918
1,232
1,377
1,535
1,689
1,837
7,800
919
1,233
1,378
1,536
1,690
1,838
7,850
920
1,233
1,378
1,537
1,691
1,839
7,900
921
1,234
1,379
1,538
1,692
1,841
7,950
922
1,235
1,380
1,539
1,693
1,842
8,000
923
1,236
1,381
1,540
1,694
1,843
8,050
924
1,237
1,382
1,541
1,695
1,844
8,100
924
1,238
1,383
1,542
1,696
1,845
8,150
925
1,239
1,383
1,542
1,697
1,846
8,200
926
1,240
1,384
1,543
1,698
1,847
8,250
927
1,241
1,385
1,544
1,699
1,848
8,300
928
1,242
1,386
1,545
1,700
1,849
8,350
939
1,243
1,387
1,546
1,701
1,850
8,400
932
1,247
1,391
1,551
1,706
1,856
8,450
936
1,253
1,397
1,558
1,714
1,864
8,500
941
1,259
1,403
1,565
1,721
1,873
8,550
945
1,264
1,410
1,572
1,729
1,881
8,600
949
1,270
1,416
1,579
1,737
1,890
8,650
954
1,276
1,423
1,586
1,745
1,898
8,700
958
1,282
1,429
1,593
1,753
1,907
8,750
963
1,288
1,435
1,601
1,761
1,916
8,800
967
1,294
1,442
1,608
1,768
1,924
8,850
971
1,299
1,448
1,615
1,776
1,933
8,900
976
1,305
1,455
1,622
1,784
1,941
8,950
980
1,311
1,461
1,629
1,792
1,950
9,000
984
1,317
1,467
1,636
1,800
1,958
9,050
989
1,323
1,474
1,643
1,808
1,967
9,100
993
1,328
1,480
1,650
1,815
1,975
9,150
997
1,334
1,487
1,658
1,823
1,984
9,200
1,002
1,340
1,493
1,665
1,831
1,992
9,250
1,006
1,346
1,499
1,672
1,839
2,001
9,300
1,010
1,352
1,506
1,679
1,847
2,009
9,350
1,015
1,358
1,512
1,686
1,855
2,018
9,400
1,019
1,363
1,519
1,693
1,863
2,026
9,450
1,023
1,369
1,525
1,700
1,870
2,035
9,500
1,028
1,375
1,531
1,707
1,878
2,044
9,550
1,032
1,381
1,538
1,715
1,886
2,052
9,600
1,036
1,387
1,544
1,722
1,894
2,061
9,650
1,041
1,392
1,551
1,729
1,902
2,069
9,700
1,045
1,398
1,557
1,736
1,910
2,078
9,750
1,049
1,404
1,563
1,743
1,917
2,086
9,800
1,052
1,408
1,567
1,747
1,922
2,091
9,850
1,055
1,411
1,571
1,752
1,927
2,096
9,900
1,058
1,415
1,575
1,756
1,932
2,102
9,950
1,061
1,419
1,579
1,761
1,937
2,107
10,000
1,064
1,423
1,583
1,765
1,941
2,112
10,050
1,067
1,427
1,587
1,769
1,946
2,118
10,100
1,070
1,431
1,591
1,774
1,951
2,123
10,150
1,073
1,434
1,595
1,778
1,956
2,128
10,200
1,077
1,438
1,599
1,783
1,961
2,134
10,250
1,080
1,442
1,603
1,787
1,966
2,139
10,300
1,083
1,446
1,607
1,792
1,971
2,144
10,350
1,086
1,450
1,611
1,796
1,976
2,150
10,400
1,089
1,454
1,615
1,801
1,981
2,155
10,450
1,092
1,457
1,619
1,805
1,986
2,160
10,500
1,095
1,461
1,623
1,810
1,991
2,166
10,550
1,098
1,465
1,627
1,814
1,995
2,171
10,600
1,101
1,469
1,631
1,819
2,000
2,176
10,650
1,104
1,473
1,635
1,823
2,005
2,182
10,700
1,107
1,477
1,639
1,827
2,010
2,187
10,750
1,110
1,480
1,643
1,832
2,015
2,192
10,800
1,113
1,484
1,647
1,836
2,020
2,198
10,850
1,116
1,488
1,651
1,841
2,025
2,203
10,900
1,119
1,492
1,655
1,845
2,030
2,208
10,950
1,122
1,496
1,659
1,850
2,035
2,214
11,000
1,125
1,499
1,663
1,854
2,039
2,219
11,050
1,128
1,503
1,667
1,858
2,044
2,224
11,100
1,131
1,507
1,671
1,863
2,049
2,229
11,150
1,134
1,511
1,675
1,867
2,054
2,235
11,200
1,137
1,515
1,679
1,872
2,059
2,240
11,250
1,140
1,518
1,683
1,876
2,064
2,245
11,300
1,143
1,522
1,687
1,881