Provided by

 

LOUISIANA REVISED STATUTES
TITLE 9. CIVIL CODE ANCILLARIES
CODE BOOK I--OF PERSONS
CODE TITLE V--DIVORCE
CHAPTER 1. DIVORCE
PART I-A. CHILD SUPPORT
SUBPART A. GUIDELINES FOR DETERMINATION OF CHILD SUPPORT

315. Definitions

As used in this Part:

(1) "Adjusted gross income" means gross income, minus amounts for preexisting child support or spousal support obligations paid to another who is not a party to the proceedings, or on behalf of a child who is not the subject of the action of the court.

(2) "Combined adjusted gross income" means the combined adjusted gross income of both parties.

(3) "Extraordinary medical expenses" means uninsured expenses over one hundred dollars for a single illness or condition. It includes but is not limited to reasonable and necessary costs for orthodontia, dental treatment, asthma treatment, physical therapy, uninsured chronic health problems, and professional counseling or psychiatric therapy for diagnosed mental disorders.

(4) "Gross income" means:

(a) The income from any source, including but not limited to salaries, wages, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits, worker's compensation benefits, unemployment insurance benefits, disability insurance benefits, and spousal support received from a preexisting spousal support obligation;

(b) Expense reimbursement or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business, if the reimbursements or payments are significant and reduce the parent's personal living expenses. Such payments include but are not limited to a company car, free housing, or reimbursed meals; and

(c) Gross receipts minus ordinary and necessary expenses required to produce income, for purposes of income from self-employment, rent, royalties, proprietorship of a business, or joint ownership or a partnership or closely held corporation. "Ordinary and necessary expenses" shall not include amounts allowable by the Internal Revenue Service for the accelerated component of depreciation expenses or investment tax credits or any other business expenses determined by the court to be inappropriate for determining gross income for purposes of calculating child support.

(d) As used herein, "gross income" does not include:

(i) Child support received, or benefits received from public assistance programs, including Family Independence Temporary Assistance Plan, supplemental security income, food stamps, and general assistance.

(ii) Per diem allowances which are not subject to federal income taxation under the provisions of the Internal Revenue Code.

(iii) Extraordinary overtime or income attributed to seasonal work regardless of its percentage of gross income when, in the court's discretion, the inclusion thereof would be inequitable to a party.

(5) "Health insurance premiums" means the actual amount paid by a party for providing health insurance on behalf of the child. It does not include any amount paid by an employer or any amounts paid for coverage of any other persons. If more than one dependent is covered by health insurance which is paid through a lump-sum dependent-coverage premium, and not all of such dependents are the subject of the guidelines calculation, the cost of the coverage shall be prorated among the dependents covered before being applied to the guidelines.

(6) "Income" means:

(a) Actual gross income of a party, if the party is employed to full capacity; or

(b) Potential income of a party, if the party is voluntarily unemployed or underemployed. A party shall not be deemed voluntarily unemployed or underemployed if he or she is absolutely unemployable or incapable of being employed, or if the unemployment or underemployment results through no fault or neglect of the party.

(c) The court may also consider as income the benefits a party derives from expense-sharing or other sources; however, in determining the benefits of expense-sharing, the court shall not consider the income of another spouse, regardless of the legal regime under which the remarriage exists, except to the extent that such income is used directly to reduce the cost of a party's actual expenses.

(7) "Net child care costs" means the reasonable costs of child care incurred by a party due to employment or job search, minus the value of the federal income tax credit for child care.

315.1. Rebuttable presumption; deviation from guidelines by court; stipulations by parties

A. The guidelines set forth in this Part are to be used in any proceeding to establish or modify child support filed on or after October 1, 1989. There shall be a rebuttable presumption that the amount of child support obtained by use of the guidelines set forth in this Part is the proper amount of child support.

B. The court may deviate from the guidelines set forth in this Part if their application would not be in the best interest of the child or would be inequitable to the parties. The court shall give specific oral or written reasons for the deviation, including a finding as to the amount of support that would have been required under a mechanical application of the guidelines and the particular facts and circumstances that warranted a deviation from the guidelines. The reasons shall be made part of the record of the proceedings.

C. In determining whether to deviate from the guidelines, the court's considerations may include:

(1) That the combined adjusted gross income of the parties is not within the amounts shown on the schedule in R.S. 9:315.14. If the combined adjusted gross income of the parties is less than the lowest sum shown on the schedule, the court shall determine an amount of child support based on the facts of the case. If the combined adjusted gross income of the parties exceeds the highest sum shown on the schedule, the provisions of R.S. 9:315.10(B) shall apply.

(2) The legal obligation of a party to support dependents who are not the subject of the action before the court and who are in that party's household.

(3) The extraordinary medical expenses of a party, or extraordinary medical expenses for which a party may be responsible, not otherwise taken into consideration under the guidelines.

(4) An extraordinary community debt of the parties.

(5) The need for immediate and temporary support for a child when a full hearing on the issue of support is pending but cannot be timely held. In such cases, the court at the full hearing shall use the provisions of this Part and may redetermine support without the necessity of a change of circumstances being shown.

(6) The permanent or temporary total disability of a spouse to the extent such disability diminishes his present and future earning capacity, his need to save adequately for uninsurable future medical costs, and other additional costs associated with such disability, such as transportation and mobility costs, medical expenses, and higher insurance premiums.

(7) Any other consideration which would make application of the guidelines not in the best interest of the child or children or inequitable to the parties.

D. The court may review and approve a stipulation between the parties entered into after the effective date of this Part as to the amount of child support to be paid. If the court does review the stipulation, the court shall consider the guidelines set forth in this Part to review the adequacy of the stipulated amount, and may require the parties to provide the court with the income statements and documentation required by R.S. 9:315.2.

315.2. Calculation of basic child support obligation

A. Each party shall provide to the court a verified income statement showing gross income and adjusted gross income, together with documentation of current and past earnings. Suitable documentation of current earnings shall include but not be limited to pay stubs, employer statements, or receipts and expenses if self-employed. The documentation shall include a copy of the party's most recent federal tax return. A copy of the statement and documentation shall be provided to the other party.

B. If a party is voluntarily unemployed or underemployed, his or her gross income shall be determined as set forth in R.S. 9:315.9.

C. The parties shall combine the amounts of their adjusted gross incomes. Each party shall then determine by percentage his or her proportionate share of the combined amount. The amount obtained for each party is his or her percentage share of the combined adjusted gross income.

D. The court shall determine the basic child support obligation amount from the schedule in R.S. 9:315.14 by using the combined adjusted gross income of the parties and the number of children involved in the proceeding.

E. After the basic child support obligation has been established, the total child support obligation shall be determined as hereinafter provided in this Part.



315.3. Net child care costs; addition to basic obligation

Net child care costs shall be added to the basic child support obligation.

315.4. Health insurance premiums; addition to basic obligation

In any child support case, the court may order one of the parties to enroll or maintain an insurable child in a health benefits plan, policy, or program. In determining which party should be required to enroll the child or to maintain such insurance on behalf of the child, the court shall consider each party's individual, group, or employee's health insurance program, employment history, and personal income and other resources. The cost of health insurance premiums incurred on behalf of the child shall be added to the basic child support obligation.

315.5. Extraordinary medical expenses; addition to basic obligation

By agreement of the parties or order of the court, extraordinary medical expenses incurred on behalf of the child shall be added to the basic child support obligation.

315.6. Other extraordinary expenses; addition to basic obligation

By agreement of the parties or order of the court, the following expenses incurred on behalf of the child may be added to the basic child support obligation:

(1) Any expenses for attending a special or private elementary or secondary school to meet the particular educational needs of the child.

(2) Any expenses for transportation of the child from one party to the other.


315.7. Deductions for income of the child

A. Income of the child that can be used to reduce the basic needs of the child may be considered as a deduction from the basic child support obligation.

B. The provisions of this Section shall not apply to income earned by a child while a full-time student, regardless of whether such income was earned during a summer or holiday break.


315.8. Calculation of total child support obligation; worksheet

A. The total child support obligation shall be determined by adding together the basic child support obligation amount, the net child care costs, the cost of health insurance premiums, extraordinary medical expenses, and other extraordinary expenses.

B. A deduction, if any, for income of the child shall then be subtracted from the amount calculated in Subsection A. The remaining amount is the total child support obligation.

C. Each party's share of the total child support obligation shall then be determined by multiplying his or her percentage share of combined adjusted gross income times the total child support obligation.

D. The party without legal custody or nondomiciliary party shall owe his or her total child support obligation as a money judgment of child support to the custodial or domiciliary party, minus any court-ordered direct payments made on behalf of the child for work-related net child care costs, health insurance premiums, extraordinary medical expenses, or extraordinary expenses provided as adjustments to the schedule.

E. In cases of joint custody, the court shall consider the period of time spent by the child with the nondomiciliary party as a basis for adjustment to the amount of child support to be paid during that period of time. The court shall include in such consideration the continuing expenses of the domiciliary party.

F. The worksheet in R.S. 9:315.15, or a substantially similar form adopted by local court rule, shall be used to determine child support in accordance with this Section.


315.9. Voluntarily unemployed or underemployed party

If a party is voluntarily unemployed or underemployed, child support shall be calculated based on a determination of his or her income earning potential, unless the party is physically or mentally incapacitated, or is caring for a child of the parties under the age of five years. The amount of the basic child support obligation obtained by use of this Section shall not exceed that amount which the party paying support would have owed had no determination of the other party's earning income potential been made.

315.10. Amounts not set forth in or exceeding schedule

A. If the combined adjusted gross income of the parties falls between two amounts shown in the schedule contained in R.S. 9:315.14, the basic child support obligation shall be based on an extrapolation between the two amounts.

B. If the combined adjusted gross income of the parties exceeds the highest level specified in the schedule contained in R.S. 9:315.14, the court shall use its discretion in setting the amount of the basic child support obligation, but in no event shall it be less than the highest amount set forth in the schedule.


315.11. No change in circumstances intended

The enactment of this Part shall not for that reason alone be considered a change in the circumstances of either party.


315.12. Review of guidelines

The guidelines set forth in this Part shall be reviewed by the legislature not less than once every four years. A review of the guidelines shall take place in 1999, and it shall be the responsibility of the office of family support, support enforcement services of the Department of Social Services, and the Louisiana District Attorneys Association to obtain all information required to comply with the provisions of 42 U.S.C. 667(a) and present the same to the legislature sixty days prior to the beginning of the 1999 Regular Session of the Legislature, and every four years thereafter.


315.12.1. Standard of appellate review

Deviations by the trial court from the guidelines set forth in this Part shall not be disturbed absent a finding of manifest error.


315.13. Schedule; information

A. The amounts set forth in the schedule in R.S. 9:315.14 presume that the custodial or domiciliary party has the right to claim the federal and state tax dependency deductions and any earned income credit. However, the claiming of dependents for federal and state income tax purposes shall be as provided in Subsection B of this Section.

B. (1) The non-domiciliary party whose child support obligation equals or exceeds fifty percent of the total child support obligation shall be entitled to claim the federal and state tax dependency deductions if, after a contradictory motion, the judge finds both of the following:

(a) No arrearages are owed by the obligor.

(b) The right to claim the dependency deductions or, in the case of multiple children, a part thereof, would substantially benefit the non-domiciliary party without significantly harming the domiciliary party.

(2) The child support order shall:

(a) Specify the years in which the party is entitled to claim such deductions.

(b) Require the domiciliary party to timely execute all forms required by the Internal Revenue Service authorizing the non-domiciliary party to claim such deductions.


315.14. Schedule for support

The schedule of support to be used for determining the basic child support obligation is as follows:

LOUISIANA
CHILD SUPPORT GUIDELINE
SCHEDULE OF BASIC CHILD SUPPORT OBLIGATIONS

COMBINED ADJUSTED MONTHLY GROSS INCOME	ONE CHILD	TWO CHILDREN	THREE CHILDREN	FOUR CHILDREN	FIVE CHILDREN	SIX OR MORE CHILDREN
600.00	68	69	70	71	71	72
650.00	102	103	104	106	107	108
700.00	136	138	139	141	142	144
750.00	165	172	174	176	178	179
800.00	174	206	208	211	213	215
850.00	182	240	243	245	248	251
900.00	189	274	277	280	283	286
950.00	197	305	310	313	317	320
1000.00	203	315	339	342	346	350
1050.00	210	325	367	371	375	379
1100.00	216	335	396	400	405	409
1150.00	222	345	425	429	434	439
1200.00	229	354	444	458	463	468
1250.00	235	364	456	487	493	498
1300.00	241	374	469	516	522	528
1350.00	248	384	481	542	551	557
1400.00	254	394	494	556	581	587
1450.00	260	404	506	570	610	617
1500.00	267	414	519	584	637	646
1550.00	273	424	531	598	653	676
1600.00	281	435	545	614	670	717
1650.00	288	446	560	630	688	736
1700.00	295	458	574	647	705	755
1750.00	303	469	588	663	723	774
1800.00	310	481	603	679	741	792
1850.00	317	492	617	695	758	811
1900.00	325	503	631	711	776	830
1950.00	331	513	643	724	790	846
2000.00	337	522	655	737	805	861
2050.00	343	532	667	751	819	877
2100.00	349	541	679	764	834	892
2150.00	355	551	691	778	849	908
2200.00	361	561	703	792	864	924
2250.00	368	570	715	805	878	940
2300.00	374	580	727	819	893	956
2350.00	380	590	739	832	908	972
2400.00	386	600	751	846	923	988
2450.00	392	609	763	860	938	1004
2500.00	399	619	776	873	953	1020
2550.00	405	629	788	887	968	1035
2600.00	411	638	800	901	983	1051
2650.00	417	648	812	914	998	1067
2700.00	424	658	824	928	1013	1083
2750.00	430	668	836	942	1028	1099
2800.00	436	677	848	955	1042	1115
2850.00	442	687	860	969	1057	1131
2900.00	448	697	872	983	1072	1147
2950.00	455	706	885	996	1087	1163
3000.00	461	716	897	1010	1102	1179
3050.00	467	726	909	1024	1117	1195
3100.00	473	736	921	1037	1132	1211
3150.00	479	745	933	1051	1147	1227
3200.00	486	755	945	1065	1162	1243
3250.00	492	765	957	1078	1177	1259
3300.00	498	774	969	1092	1192	1275
3350.00	504	784	981	1106	1206	1291
3400.00	510	794	994	1119	1221	1307
3450.00	517	804	1006	1133	1236	1323
3500.00	523	813	1018	1146	1251	1339
3550.00	529	823	1030	1160	1266	1355
3600.00	535	833	1042	1174	1281	1371
3650.00	542	842	1054	1187	1296	1387
3700.00	548	852	1066	1201	1311	1402
3750.00	554	862	1078	1215	1326	1418
3800.00	560	872	1090	1228	1341	1434
3850.00	566	881	1103	1242	1356	1450
3900.00	573	891	1115	1256	1371	1466
3950.00	579	901	1127	1269	1385	1482
4000.00	585	910	1139	1283	1400	1498
4050.00	590	919	1149	1295	1414	1512
4100.00	596	927	1160	1307	1427	1526
4150.00	601	936	1170	1319	1440	1540
4200.00	607	944	1181	1331	1452	1553
4250.00	612	953	1191	1343	1465	1567
4300.00	618	961	1202	1355	1478	1581
4350.00	623	970	1212	1367	1491	1595
4400.00	629	978	1223	1379	1504	1609
4450.00	634	987	1234	1391	1517	1623
4500.00	640	995	1244	1403	1530	1637
4550.00	645	1003	1255	1415	1543	1650
4600.00	651	1012	1265	1426	1556	1664
4650.00	656	1020	1276	1438	1569	1678
4700.00	662	1029	1286	1450	1582	1692
4750.00	667	1037	1297	1462	1595	1706
4800.00	673	1046	1307	1474	1608	1720
4850.00	678	1054	1318	1486	1621	1734
4900.00	684	1063	1328	1498	1634	1747
4950.00	689	1071	1339	1510	1647	1761
5000.00	695	1079	1349	1522	1660	1775
5050.00	700	1088	1360	1534	1673	1789
5100.00	706	1096	1370	1545	1686	1803
5150.00	711	1105	1381	1557	1699	1817
5200.00	717	1113	1391	1569	1712	1831
5250.00	722	1122	1402	1581	1725	1844
5300.00	728	1130	1413	1593	1738	1858
5350.00	733	1139	1423	1605	1751	1872
5400.00	738	1146	1432	1616	1763	1884
5450.00	743	1153	1441	1626	1774	1896
5500.00	748	1160	1450	1636	1785	1908
5550.00	752	1167	1459	1646	1796	1920
5600.00	757	1175	1468	1657	1807	1932
5650.00	762	1182	1478	1667	1819	1944
5700.00	767	1189	1487	1677	1830	1956
5750.00	771	1196	1496	1687	1841	1968
5800.00	776	1203	1505	1698	1852	1979
5850.00	781	1211	1514	1708	1863	1991
5900.00	785	1218	1523	1718	1875	2003
5950.00	790	1225	1532	1728	1886	2015
6000.00	795	1232	1541	1739	1897	2027
6050.00	800	1240	1550	1749	1908	2039
6100.00	804	1247	1559	1759	1919	2051
6150.00	809	1254	1568	1769	1931	2063
6200.00	814	1261	1577	1780	1942	2075
6250.00	819	1269	1587	1790	1953	2087
6300.00	823	1276	1596	1800	1964	2099
6350.00	828	1283	1605	1810	1975	2111
6400.00	833	1290	1614	1820	1987	2123
6450.00	838	1297	1623	1831	1998	2135
6500.00	842	1305	1632	1841	2009	2147
6550.00	847	1312	1641	1851	2020	2159
6600.00	852	1319	1650	1861	2031	2171
6650.00	857	1326	1659	1872	2043	2183
6700.00	861	1334	1668	1882	2054	2195
6750.00	866	1341	1677	1892	2065	2207
6800.00	871	1348	1687	1902	2076	2219
6850.00	875	1355	1696	1913	2087	2231
6900.00	879	1361	1703	1921	2096	2240
6950.00	883	1366	1710	1928	2105	2249
7000.00	886	1372	1717	1936	2113	2259
7050.00	889	1378	1725	1944	2122	2268
7100.00	893	1383	1732	1951	2130	2277
7150.00	896	1389	1739	1959	2139	2286
7200.00	900	1394	1746	1967	2147	2295
7250.00	903	1400	1753	1974	2156	2305
7300.00	906	1406	1760	1982	2164	2314
7350.00	910	1411	1767	1990	2173	2323
7400.00	913	1417	1774	1997	2181	2332
7450.00	916	1422	1781	2005	2189	2342
7500.00	920	1428	1788	2013	2198	2351
7550.00	923	1434	1795	2020	2206	2360
7600.00	927	1439	1802	2028	2215	2369
7650.00	930	1445	1809	2036	2223	2378
7700.00	933	1450	1816	2043	2232	2388
7750.00	937	1456	1824	2051	2240	2397
7800.00	940	1462	1831	2059	2249	2406
7850.00	944	1467	1838	2066	2257	2415
7900.00	947	1473	1845	2074	2265	2424
7950.00	950	1478	1852	2082	2274	2434
8000.00	954	1484	1859	2090	2282	2443
8050.00	957	1490	1866	2097	2291	2452
8100.00	960	1493	1871	2103	2297	2458
8150.00	962	1497	1875	2108	2302	2464
8200.00	965	1501	1880	2114	2308	2471
8250.00	967	1505	1885	2119	2314	2477
8300.00	970	1509	1890	2124	2320	2483
8350.00	972	1512	1895	2130	2326	2489
8400.00	975	1516	1899	2135	2332	2496
8450.00	977	1520	1904	2141	2338	2502
8500.00	980	1524	1909	2146	2344	2508
8550.00	982	1528	1914	2152	2350	2514
8600.00	985	1531	1919	2157	2355	2521
8650.00	987	1535	1923	2163	2361	2527
8700.00	990	1539	1928	2168	2367	2533
8750.00	992	1543	1933	2174	2373	2539
8800.00	995	1547	1938	2179	2379	2546
8850.00	997	1551	1943	2185	2386	2553
8900.00	1000	1555	1948	2191	2392	2559
8950.00	1003	1559	1954	2197	2398	2566
9000.00	1005	1563	1959	2203	2405	2573
9050.00	1008	1567	1964	2209	2411	2579
9100.00	1011	1571	1969	2215	2417	2586
9150.00	1013	1575	1974	2221	2424	2593
9200.00	1016	1580	1979	2227	2430	2600
9250.00	1019	1584	1985	2232	2436	2606
9300.00	1022	1588	1990	2238	2443	2613
9350.00	1024	1592	1995	2244	2449	2620
9400.00	1027	1596	2000	2250	2455	2627
9450.00	1030	1600	2005	2256	2462	2633
9500.00	1032	1604	2010	2262	2468	2640
9550.00	1035	1608	2016	2268	2474	2647
9600.00	1038	1612	2021	2274	2481	2653
9650.00	1040	1617	2026	2280	2487	2660
9700.00	1043	1621	2031	2286	2493	2667
9750.00	1046	1625	2036	2291	2500	2674
9800.00	1048	1629	2042	2297	2506	2680
9850.00	1051	1633	2047	2303	2512	2687
9900.00	1054	1637	2052	2309	2519	2694
9950.00	1057	1641	2057	2315	2525	2701
10000.00	1059	1645	2062	2321	2532	2707