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LC 25 2787ER
A BILL TO BE
ENTITLED
AN ACT
AN ACT
To amend Chapter 6 of Title 19 of the Official Code of
Georgia Annotated, relating to alimony and child support generally, so as to
change certain provisions relating to child support in final verdict or decree,
computation of award, guidelines for determining amount of award, continuation
of duty to provide support, and duration of support; to change certain
provisions relating to entering income deduction order for award of child
support, when order is effective, and hearing on order; to repeal conflicting
laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Chapter 6 of Title 19 of the Official Code of Georgia
Annotated, relating to alimony and child support generally, is amended by
striking Code Section 19-6-15, relating to child support in final verdict or
decree, computation of award, guidelines for determining amount of award,
continuation of duty to provide support, and duration of support, and inserting
in lieu thereof the
following:
"19-6-15.
(a) The Georgia Child Support Guidelines shall apply as a rebuttable presumption to all child support orders in Georgia, except as discussed below. The guidelines shall be used for temporary and permanent child support orders. The guidelines shall be used by the court as the basis for reviewing the adequacy of child support levels in noncontested cases as well as contested. The court may deviate from the guidelines in cases where application would be inequitable to one of the parents or to the children. If the court orders an amount other than the amount determined by the application of these guidelines, the court must make written findings of fact that justify the deviation, that state the amount of the award which would have resulted from the application of the guidelines, and that justify the amount of support awarded by the court. The court may consider the following reasons for deviating from the guidelines:
(1) Ages of the children;
(2) A child´s 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) Other support a parent is providing or will be providing, such as payment of a mortgage;
(5) A parent´s own extraordinary needs, such as medical expenses;
(6) Unusually high debt structure. For the existence of the factor of unusually high debt structure, the court shall consider a reasonable restructuring plan of the parent´s repayment of debt and shall consider treating the ongoing payment of that debt as a subtraction from that parent´s monthly adjusted gross income. This adjustment may also include the cost of income taxes and other taxes on the income needed for payment of this debt;
(7) Historical spending in the family for children which would result in an award that varies significantly from the guideline tables;
(8) Considerations of the economic cost-of-living factors of the community of each parent, as determined by the trier of fact;
(9) In-kind contribution of either parent;
(10) Extraordinary travel expenses to exercise visitation or parenting time or shared physical custody; and
(11) Any other factor which the trier of fact deems to be required by the ends of justice.
(b) The guidelines include a self-support reserve that ensures the obligors have sufficient income to maintain a minimum standard of living based on the federal poverty threshold for a one-adult only household. The self-support reserve is set at 133 percent of the federal poverty threshold as recommended in June, 2000, by the federal Medical Child Support Working Group reporting to the U.S. Department of Health and Human Services and the U.S. Department of Labor.
(c) The schedule of basic child costs is based on economic data which represent estimates of total expenditures on child-rearing costs to age 18 and is inclusive of typical expenditures by parents on children, including health insurance and health care costs but excluding day care and educational expenses which are handled separately as add-ons. These expenditures are for a single-parent household with income equal to the average of both parents´ incomes.
(d) For the purpose of these guidelines, 'income' is defined as actual gross income of the parent or parents or potential income if unemployed or underemployed. All income is assumed to be taxable. The gross income of each parent should be determined as specified below:
(1) Gross income. Gross income includes income except as excluded below, and includes but is not limited to income from salaries, wages, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits, workers compensation benefits, unemployment insurance benefits, disability pay and insurance benefits, gifts, prizes, and alimony or maintenance received from persons other than parents to the instant action. The computation of gross income based on salaries and wages shall be limited to the earnings of a normal 40 hour workweek. The income from salary and wages shall exclude overtime earnings or extra part-time employment earnings so long as the children´s basic needs are being met. Specifically excluded are benefits received from means-tested public assistance programs, including but not limited to Aid to Families with Dependent Children (AFDC), Temporary Assistance for Needy Families (TANF), Supplemental Security Income (SSI), food stamps, and general assistance. Payments received for the benefit of the children as a result of the disability of a parent are counted as part of gross income of the disabled parent but also are credited as a payment toward the disabled parent´s child support obligation.
(2) Income from self-employment or operation of a business. For income from self-employment, rent, royalties, proprietorship of a business, or joint ownership of a partnership or closely held corporation, gross income is defined as gross receipts minus ordinary and necessary expenses required for self-employment or business operation. Specifically excluded from ordinary and necessary expenses for the purposes of the guidelines are amounts allowable by the 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 for purposes of determining child support. In general, income and expenses from self-employment or operation of a business should be carefully reviewed to determine the appropriate level of gross income available to the parent to satisfy a child support obligation. Self-employment taxes shall be deducted from gross income. In most cases, this amount will differ from a determination of business income for tax purposes. Expense reimbursements or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business should be counted as income if such payments are significant and reduce personal living expenses. Such payments might include a company car, free housing, or reimbursed meals.
(3) Potential income. If a parent is voluntarily unemployed or underemployed, child support may be calculated based on a determination of potential income, except that a determination of potential income should not be made for a parent who is physically or mentally incapacitated. Parents are entitled to their choice of jobs and lifestyles and shall not be penalized for legitimate choices that still allow them to provide financially and emotionally for their children. However, if either parent is voluntarily unemployed or underemployed to the extent that the parent cannot provide for himself or herself and the children in his or her own home at a basic level of welfare established by state regulation or law, such as at the poverty guidelines, when that parent is capable of earning and providing at that level, then net income necessary to provide that basic level of welfare shall be imputed to that parent. An exception shall be if the parent is participating in an organized strike. If the parent has no recent work history or vocational training, the court may determine potential income in an amount based on the minimum hourly wage for a work week that is likely obtainable by the parent based on the parent´s job skills, current economic conditions including low or high local unemployment or reduced workweek hours, availability of transportation, and any other relevant factors. The court shall not impute an income based on potential income or job offers which would require the parent to relocate from the area of primary residence of the children so long as the children´s basic needs are being met.
(4) Alimony. Payment of alimony, if any, shall be determined prior to the determination of the child support obligation either on a temporary or on a permanent basis and, in calculations for the child support obligation, shall be counted as income for the receiving parent and as a deduction from income for the paying parent.
(5) Income verification. Income statements of the parents should be verified with documentation of both current and past income. Suitable documentation of current earnings of at least one full month includes pay stubs, employer statements, or receipts and expenses if self-employed. Documentation of current income must 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 either parent or by the court on its own motion.
(e) The full or partial cost of health insurance, whether medical or medical and dental, for the children due support may be added to the basic child support obligation if the insurance is not provided by one or both of the parents and is available at reasonable cost. The portion to be included in the child support calculation is the amount of the health insurance premium actually attributable to the children subject to the order. If coverage is provided through an employer, only the employee´s portion of cost shall be considered. This cost should be calculated net of any tax offsets that may exist and are specifically attributable to provision of the medical insurance. When considering whether to add the cost of such insurance in full or in part to the basic child cost from the schedule, the court shall take into account that this schedule is already inclusive of average expenditures on these child cost categories. Medical or dental expenses in excess of $250.00 per year per child and uncompensated by insurance shall be divided between the parents in proportion to their respective adjusted after-tax incomes.
(f) Child care and educational costs are not included in the schedule of basic child costs and shall be added when appropriate. These costs shall be net of any tax benefits directly attributable to incurring these specific child costs.
(g)(1) The amount of child support payments actually made by a parent under any preexisting court order or separation agreement should be deducted from the parent´s monthly gross income in order to determine monthly adjusted gross income and monthly adjusted after-tax income.
(2) The amount of a parent´s financial responsibility for his or her natural or adopted children currently residing in the household who are not involved in this action should be deducted from a parent´s monthly gross income. The amount that should be deducted for a parent´s other children is one-half of the monthly incurred total child costs for the children who live with the parent and for whom the parent owes a duty of support other than the children involved in the instant action. For purposes of this deduction, the monthly incurred total child costs for the other children living with the parent is based on the average monthly adjusted gross incomes of the parent and the other responsible parent of such children.
(3) Actual payments or receipts of alimony or other court ordered maintenance should be deducted from or added to the parent´s monthly gross income and monthly after-tax income in order to determine monthly adjusted gross income and monthly adjusted after-tax income.
(h) The presumptive child support award shall not exceed an amount that would leave the obligor with income less than needed for basic living needs. Additionally, the presumptive child support award shall not exceed a level that causes or would cause if implemented income deduction orders to exceed any withholding limit as established by the federal Consumer Credit Protection Act.
(i) Except as provided below, the duty of both parents to provide support for a minor child is continuing; however, said duty shall automatically cease when the child:
(1) Reaches the age of 18;
(2) Dies;
(3) Marries;
(4) Lives an emancipated lifestyle;
(5) Enters military service; or
(6) Becomes a fugitive from justice;
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 immediately following the effective date of this Code section, the trier of fact, in the exercise of sound discretion, may direct 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.
(j) The provisions of subsection (i) of this Code section in regards to a child support obligation beyond the age of majority shall be applicable only to a temporary order or final decree for divorce, separate maintenance, legitimation, or paternity entered on or after July 1 immediately following the effective date of this Code section.
(k) The adoption of these guidelines by the State of Georgia shall constitute a significant material change in the establishment and calculation of child support orders. In any proceeding to modify an existing order which is two years old or older, 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.
(l) 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, incurs a loss of health or similar involuntary adversity resulting in a loss of income of 25 percent or more, then the portion of the child support attributable to such lost income shall not accrue.
(m) Use of Worksheet 'A' will facilitate the computation of the appropriate presumptive child support award in cases of sole physical custody, split custody, and shared parenting. The obligor parent´s presumptive child support award to be paid is determined by applying the following steps:
(1) Determine each parent´s monthly gross income;
(2) Determine each parent´s monthly adjusted gross income by subtracting from the monthly gross income preexisting child support obligations and other current child support obligations not involved in the instant action. Alimony or maintenance shall be deducted or added to monthly gross income appropriately for alimony payments made or received;
(3) Determine each parent´s monthly adjusted after-tax income. Each shall be calculated assuming single taxpayer status with no children. The child related tax benefits are taken into account in a separate step;
(4) Determine the self-support reserve for basic living needs. The self-support reserve is equal to 133 percent of the federally defined poverty threshold for a 'household of one unrelated individual under age 65';
(5) Calculate each parent´s monthly income available for child support by subtracting the self-support reserve from each parent´s monthly adjusted after-tax income. If a negative number results, set it to zero. Add these two values to calculate the combined monthly income available for child support;
(6) Calculate each parent´s share of combined monthly income available for child support by dividing each parent´s monthly income available for child support by the combined figure and then multiplying by 100 to put in percentage form;
(7) Determine the parents´ basic child costs. This is done by averaging the parents´ monthly adjusted gross incomes and looking up the corresponding basic child costs for the appropriate number of children in the following schedule of basic child costs;
(8) Estimate each parent´s percentage share of children´s time, which is the relative percentage of time that each parent has primary physical responsibility for the children and must sum to 100 percent. The court may use a conversion table for this purpose. In cases in which parents have different time share responsibilities for different children, use the average of the percentages each parent spends with each child;
(9) Calculate each parent´s incurred basic child costs by prorating basic child costs by each parent´s share of children´s time;
(10) Identify for each parent any significant additional child cost items, such as child care, that are not included in the schedule of basic child costs. Calculate these costs net of tax offsets;
(11) Calculate the custodial tax benefit attributable to the children, which shall be treated as a child cost offset or a negative cost. Unless the parents voluntarily have made a sharing arrangement of the tax benefits, the court shall allocate the custodial parent´s tax benefit. For joint custody situations, the court shall either order the parents to alternate each year the right to claim the child related tax benefits or name a parent as custodian of the tax benefits and then allocate the tax benefit. The custodial tax benefit is defined as the difference between the tax benefit custodian´s after-tax income as head of household and as a single taxpayer. This calculation shall be made inclusive of alimony received. The custodial tax benefit includes any child related welfare benefits, such as Women, Infants, and Children Program (WIC) payments, for which child support is not a reimbursement to the state;
(12) Calculate the incurred total child costs by adding together the totals for basic child costs, additional child cost items, and the custodial tax benefit attributable to the children;
(13) Calculate the monthly amount owed to the other parent. The father´s monthly amount owed to the other parent is equal to the mother´s incurred total child costs multiplied by the father´s share of combined monthly income available for child support. The mother´s monthly amount owed to the other parent is equal to the father´s incurred total child costs multiplied by the mother´s share of combined monthly income available for child support;
(14) Calculate the preliminary presumptive child support award. The parent with the higher monthly amount owed to the other parent is the obligor parent. Calculate the preliminary presumptive child support award by subtracting the lower monthly amount owed to the other parent from the higher monthly amount owed to the other parent. Depending on relative incomes, each parent´s share of the children´s time, and the size of the child related tax benefits, either parent may be the obligor parent. The court shall designate which parent is the obligor and which is the obligee separately from which is noncustodial and which is custodial; and
(15) The obligor parent´s presumptive child support award to be paid is the lesser of that parent´s monthly income available for child support and the preliminary presumptive child support award.
"19-6-15.
(a) The Georgia Child Support Guidelines shall apply as a rebuttable presumption to all child support orders in Georgia, except as discussed below. The guidelines shall be used for temporary and permanent child support orders. The guidelines shall be used by the court as the basis for reviewing the adequacy of child support levels in noncontested cases as well as contested. The court may deviate from the guidelines in cases where application would be inequitable to one of the parents or to the children. If the court orders an amount other than the amount determined by the application of these guidelines, the court must make written findings of fact that justify the deviation, that state the amount of the award which would have resulted from the application of the guidelines, and that justify the amount of support awarded by the court. The court may consider the following reasons for deviating from the guidelines:
(1) Ages of the children;
(2) A child´s 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) Other support a parent is providing or will be providing, such as payment of a mortgage;
(5) A parent´s own extraordinary needs, such as medical expenses;
(6) Unusually high debt structure. For the existence of the factor of unusually high debt structure, the court shall consider a reasonable restructuring plan of the parent´s repayment of debt and shall consider treating the ongoing payment of that debt as a subtraction from that parent´s monthly adjusted gross income. This adjustment may also include the cost of income taxes and other taxes on the income needed for payment of this debt;
(7) Historical spending in the family for children which would result in an award that varies significantly from the guideline tables;
(8) Considerations of the economic cost-of-living factors of the community of each parent, as determined by the trier of fact;
(9) In-kind contribution of either parent;
(10) Extraordinary travel expenses to exercise visitation or parenting time or shared physical custody; and
(11) Any other factor which the trier of fact deems to be required by the ends of justice.
(b) The guidelines include a self-support reserve that ensures the obligors have sufficient income to maintain a minimum standard of living based on the federal poverty threshold for a one-adult only household. The self-support reserve is set at 133 percent of the federal poverty threshold as recommended in June, 2000, by the federal Medical Child Support Working Group reporting to the U.S. Department of Health and Human Services and the U.S. Department of Labor.
(c) The schedule of basic child costs is based on economic data which represent estimates of total expenditures on child-rearing costs to age 18 and is inclusive of typical expenditures by parents on children, including health insurance and health care costs but excluding day care and educational expenses which are handled separately as add-ons. These expenditures are for a single-parent household with income equal to the average of both parents´ incomes.
(d) For the purpose of these guidelines, 'income' is defined as actual gross income of the parent or parents or potential income if unemployed or underemployed. All income is assumed to be taxable. The gross income of each parent should be determined as specified below:
(1) Gross income. Gross income includes income except as excluded below, and includes but is not limited to income from salaries, wages, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits, workers compensation benefits, unemployment insurance benefits, disability pay and insurance benefits, gifts, prizes, and alimony or maintenance received from persons other than parents to the instant action. The computation of gross income based on salaries and wages shall be limited to the earnings of a normal 40 hour workweek. The income from salary and wages shall exclude overtime earnings or extra part-time employment earnings so long as the children´s basic needs are being met. Specifically excluded are benefits received from means-tested public assistance programs, including but not limited to Aid to Families with Dependent Children (AFDC), Temporary Assistance for Needy Families (TANF), Supplemental Security Income (SSI), food stamps, and general assistance. Payments received for the benefit of the children as a result of the disability of a parent are counted as part of gross income of the disabled parent but also are credited as a payment toward the disabled parent´s child support obligation.
(2) Income from self-employment or operation of a business. For income from self-employment, rent, royalties, proprietorship of a business, or joint ownership of a partnership or closely held corporation, gross income is defined as gross receipts minus ordinary and necessary expenses required for self-employment or business operation. Specifically excluded from ordinary and necessary expenses for the purposes of the guidelines are amounts allowable by the 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 for purposes of determining child support. In general, income and expenses from self-employment or operation of a business should be carefully reviewed to determine the appropriate level of gross income available to the parent to satisfy a child support obligation. Self-employment taxes shall be deducted from gross income. In most cases, this amount will differ from a determination of business income for tax purposes. Expense reimbursements or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business should be counted as income if such payments are significant and reduce personal living expenses. Such payments might include a company car, free housing, or reimbursed meals.
(3) Potential income. If a parent is voluntarily unemployed or underemployed, child support may be calculated based on a determination of potential income, except that a determination of potential income should not be made for a parent who is physically or mentally incapacitated. Parents are entitled to their choice of jobs and lifestyles and shall not be penalized for legitimate choices that still allow them to provide financially and emotionally for their children. However, if either parent is voluntarily unemployed or underemployed to the extent that the parent cannot provide for himself or herself and the children in his or her own home at a basic level of welfare established by state regulation or law, such as at the poverty guidelines, when that parent is capable of earning and providing at that level, then net income necessary to provide that basic level of welfare shall be imputed to that parent. An exception shall be if the parent is participating in an organized strike. If the parent has no recent work history or vocational training, the court may determine potential income in an amount based on the minimum hourly wage for a work week that is likely obtainable by the parent based on the parent´s job skills, current economic conditions including low or high local unemployment or reduced workweek hours, availability of transportation, and any other relevant factors. The court shall not impute an income based on potential income or job offers which would require the parent to relocate from the area of primary residence of the children so long as the children´s basic needs are being met.
(4) Alimony. Payment of alimony, if any, shall be determined prior to the determination of the child support obligation either on a temporary or on a permanent basis and, in calculations for the child support obligation, shall be counted as income for the receiving parent and as a deduction from income for the paying parent.
(5) Income verification. Income statements of the parents should be verified with documentation of both current and past income. Suitable documentation of current earnings of at least one full month includes pay stubs, employer statements, or receipts and expenses if self-employed. Documentation of current income must 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 either parent or by the court on its own motion.
(e) The full or partial cost of health insurance, whether medical or medical and dental, for the children due support may be added to the basic child support obligation if the insurance is not provided by one or both of the parents and is available at reasonable cost. The portion to be included in the child support calculation is the amount of the health insurance premium actually attributable to the children subject to the order. If coverage is provided through an employer, only the employee´s portion of cost shall be considered. This cost should be calculated net of any tax offsets that may exist and are specifically attributable to provision of the medical insurance. When considering whether to add the cost of such insurance in full or in part to the basic child cost from the schedule, the court shall take into account that this schedule is already inclusive of average expenditures on these child cost categories. Medical or dental expenses in excess of $250.00 per year per child and uncompensated by insurance shall be divided between the parents in proportion to their respective adjusted after-tax incomes.
(f) Child care and educational costs are not included in the schedule of basic child costs and shall be added when appropriate. These costs shall be net of any tax benefits directly attributable to incurring these specific child costs.
(g)(1) The amount of child support payments actually made by a parent under any preexisting court order or separation agreement should be deducted from the parent´s monthly gross income in order to determine monthly adjusted gross income and monthly adjusted after-tax income.
(2) The amount of a parent´s financial responsibility for his or her natural or adopted children currently residing in the household who are not involved in this action should be deducted from a parent´s monthly gross income. The amount that should be deducted for a parent´s other children is one-half of the monthly incurred total child costs for the children who live with the parent and for whom the parent owes a duty of support other than the children involved in the instant action. For purposes of this deduction, the monthly incurred total child costs for the other children living with the parent is based on the average monthly adjusted gross incomes of the parent and the other responsible parent of such children.
(3) Actual payments or receipts of alimony or other court ordered maintenance should be deducted from or added to the parent´s monthly gross income and monthly after-tax income in order to determine monthly adjusted gross income and monthly adjusted after-tax income.
(h) The presumptive child support award shall not exceed an amount that would leave the obligor with income less than needed for basic living needs. Additionally, the presumptive child support award shall not exceed a level that causes or would cause if implemented income deduction orders to exceed any withholding limit as established by the federal Consumer Credit Protection Act.
(i) Except as provided below, the duty of both parents to provide support for a minor child is continuing; however, said duty shall automatically cease when the child:
(1) Reaches the age of 18;
(2) Dies;
(3) Marries;
(4) Lives an emancipated lifestyle;
(5) Enters military service; or
(6) Becomes a fugitive from justice;
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 immediately following the effective date of this Code section, the trier of fact, in the exercise of sound discretion, may direct 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.
(j) The provisions of subsection (i) of this Code section in regards to a child support obligation beyond the age of majority shall be applicable only to a temporary order or final decree for divorce, separate maintenance, legitimation, or paternity entered on or after July 1 immediately following the effective date of this Code section.
(k) The adoption of these guidelines by the State of Georgia shall constitute a significant material change in the establishment and calculation of child support orders. In any proceeding to modify an existing order which is two years old or older, 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.
(l) 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, incurs a loss of health or similar involuntary adversity resulting in a loss of income of 25 percent or more, then the portion of the child support attributable to such lost income shall not accrue.
(m) Use of Worksheet 'A' will facilitate the computation of the appropriate presumptive child support award in cases of sole physical custody, split custody, and shared parenting. The obligor parent´s presumptive child support award to be paid is determined by applying the following steps:
(1) Determine each parent´s monthly gross income;
(2) Determine each parent´s monthly adjusted gross income by subtracting from the monthly gross income preexisting child support obligations and other current child support obligations not involved in the instant action. Alimony or maintenance shall be deducted or added to monthly gross income appropriately for alimony payments made or received;
(3) Determine each parent´s monthly adjusted after-tax income. Each shall be calculated assuming single taxpayer status with no children. The child related tax benefits are taken into account in a separate step;
(4) Determine the self-support reserve for basic living needs. The self-support reserve is equal to 133 percent of the federally defined poverty threshold for a 'household of one unrelated individual under age 65';
(5) Calculate each parent´s monthly income available for child support by subtracting the self-support reserve from each parent´s monthly adjusted after-tax income. If a negative number results, set it to zero. Add these two values to calculate the combined monthly income available for child support;
(6) Calculate each parent´s share of combined monthly income available for child support by dividing each parent´s monthly income available for child support by the combined figure and then multiplying by 100 to put in percentage form;
(7) Determine the parents´ basic child costs. This is done by averaging the parents´ monthly adjusted gross incomes and looking up the corresponding basic child costs for the appropriate number of children in the following schedule of basic child costs;
(8) Estimate each parent´s percentage share of children´s time, which is the relative percentage of time that each parent has primary physical responsibility for the children and must sum to 100 percent. The court may use a conversion table for this purpose. In cases in which parents have different time share responsibilities for different children, use the average of the percentages each parent spends with each child;
(9) Calculate each parent´s incurred basic child costs by prorating basic child costs by each parent´s share of children´s time;
(10) Identify for each parent any significant additional child cost items, such as child care, that are not included in the schedule of basic child costs. Calculate these costs net of tax offsets;
(11) Calculate the custodial tax benefit attributable to the children, which shall be treated as a child cost offset or a negative cost. Unless the parents voluntarily have made a sharing arrangement of the tax benefits, the court shall allocate the custodial parent´s tax benefit. For joint custody situations, the court shall either order the parents to alternate each year the right to claim the child related tax benefits or name a parent as custodian of the tax benefits and then allocate the tax benefit. The custodial tax benefit is defined as the difference between the tax benefit custodian´s after-tax income as head of household and as a single taxpayer. This calculation shall be made inclusive of alimony received. The custodial tax benefit includes any child related welfare benefits, such as Women, Infants, and Children Program (WIC) payments, for which child support is not a reimbursement to the state;
(12) Calculate the incurred total child costs by adding together the totals for basic child costs, additional child cost items, and the custodial tax benefit attributable to the children;
(13) Calculate the monthly amount owed to the other parent. The father´s monthly amount owed to the other parent is equal to the mother´s incurred total child costs multiplied by the father´s share of combined monthly income available for child support. The mother´s monthly amount owed to the other parent is equal to the father´s incurred total child costs multiplied by the mother´s share of combined monthly income available for child support;
(14) Calculate the preliminary presumptive child support award. The parent with the higher monthly amount owed to the other parent is the obligor parent. Calculate the preliminary presumptive child support award by subtracting the lower monthly amount owed to the other parent from the higher monthly amount owed to the other parent. Depending on relative incomes, each parent´s share of the children´s time, and the size of the child related tax benefits, either parent may be the obligor parent. The court shall designate which parent is the obligor and which is the obligee separately from which is noncustodial and which is custodial; and
(15) The obligor parent´s presumptive child support award to be paid is the lesser of that parent´s monthly income available for child support and the preliminary presumptive child support award.
Worksheet
A:
For Sole, Shared, and Split Physical Custody
State of Georgia
For Sole, Shared, and Split Physical Custody
State of Georgia
IN THE __________ COURT OF __________COUNTY CASE NO. __________
Mother: _______________ SSN: _______________ Custodial Parent (Y or N): _____
Father: _______________ SSN: _______________ Custodial Parent (Y or N): _____
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Children
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SSN
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Date of Birth
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Children
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SSN
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Date of Birth
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Child Support Order
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Father
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Mother
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1. Monthly Gross Income
(See O.C.G.A. 19-6-15__)
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$
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$
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a. Minus preexisting child support payment
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-$
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-$
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b. Minus deduction for other children in
household
|
-$
|
-$
|
|
|
c. Minus maintenance paid
|
-$
|
-$
|
|
|
d. Plus maintenance received
|
$
|
$
|
|
|
2. Monthly Adjusted Gross Income
|
$
|
$
|
Average
$
|
|
3. Monthly Adjusted After-Tax Income
|
$
|
$
|
|
|
4. Self-Support Reserve
(133% of Poverty Threshold)
|
$
|
$
|
|
|
5. Monthly Income Available for Child Support (Line 3 minus
line 4. Enter zero if negative result.)
|
$ |
$
|
Combined
$
|
|
6. Share of Monthly Income Available for Child
Support
(Percentage Share of Combined in line 5.)
|
6a
%
|
6b
%
|
100%
|
|
7. Basic Child Costs (Use Average Monthly Adjusted Gross
Income from line 2 to find amount from schedule.)
|
|
$
|
|
|
8. Share of Children´s Time
|
%
|
%
|
100%
|
|
9. Incurred Basic Child Costs
(Line 7 times line 8)
|
$
|
$
|
|
|
10. Additional Child Cost Items
(List by parent incurring.)
|
|
||
|
a. Child care
|
$
|
$
|
|
|
b. Medical insurance
|
$
|
$
|
|
|
c. Other
|
$
|
$
|
|
|
d. Other
|
$
|
$
|
|
|
11. Custodial Tax Benefit Attributable to the Children
(Enter as a negative.)
|
-$
|
-$
|
|
|
12. Incurred Total Child Costs
(Line 9 plus lines 10a, 10b, 10c, 10d, and
11.)
|
12a
$
|
12b
$
|
|
|
13. Monthly Amount Owed to Other Parent
(6a times 12b for Father; 6b times 12a for
Mother.)
|
13a
$
|
13b
$
|
|
|
14. Preliminary Presumptive Child Support
Award (Higher of 13a and 13b minus the lesser of the
two.)
|
$
|
$
|
|
|
15. Presumptive Child Support Award (Enter the lesser of
line 5 and line 14 for paying parent
only.)
|
$
|
$
|
|
|
Comments or rebuttals:
|
|||
(n) The following table constitutes the Georgia Child Support Guidelines Schedule of Basic Child Costs for a Single-Parent Household, excluding day care and education costs, using the average of the parents´ monthly adjusted gross income (amounts in each column are whole dollars per month):
|
Average Income
|
One Child
|
Two Children
|
Three Children
|
Four Children
|
Five or more Children
|
|
$400
|
$25
|
$25
|
$25
|
$25
|
$25
|
|
425
|
42
|
50
|
54
|
58
|
60
|
|
450
|
60
|
75
|
82
|
90
|
95
|
|
475
|
77
|
101
|
111
|
123
|
131
|
|
500
|
94
|
126
|
140
|
155
|
166
|
|
525
|
112
|
151
|
169
|
188
|
201
|
|
550
|
129
|
176
|
197
|
220
|
236
|
|
575
|
146
|
202
|
226
|
253
|
271
|
|
600
|
164
|
227
|
255
|
285
|
307
|
|
625
|
181
|
252
|
283
|
318
|
342
|
|
650
|
198
|
277
|
312
|
350
|
377
|
|
675
|
216
|
302
|
341
|
383
|
412
|
|
700
|
233
|
328
|
370
|
415
|
447
|
|
725
|
250
|
353
|
398
|
448
|
483
|
|
750
|
268
|
378
|
427
|
480
|
518
|
|
775
|
285
|
403
|
456
|
513
|
553
|
|
800
|
302
|
429
|
484
|
545
|
588
|
|
825
|
319
|
454
|
513
|
578
|
623
|
|
850
|
337
|
479
|
542
|
610
|
659
|
|
875
|
354
|
504
|
571
|
643
|
694
|
|
900
|
371
|
529
|
599
|
675
|
729
|
|
925
|
389
|
555
|
628
|
708
|
764
|
|
950
|
406
|
580
|
657
|
740
|
799
|
|
975
|
423
|
605
|
685
|
773
|
835
|
|
1,000
|
441
|
630
|
714
|
805
|
870
|
|
1,050
|
444
|
636
|
720
|
812
|
877
|
|
1,100
|
448
|
641
|
726
|
819
|
884
|
|
1,150
|
452
|
646
|
732
|
826
|
892
|
|
1,200
|
456
|
652
|
738
|
833
|
899
|
|
1,250
|
459
|
657
|
744
|
839
|
907
|
|
1,300
|
463
|
663
|
750
|
846
|
914
|
|
1,350
|
467
|
668
|
756
|
853
|
921
|
|
1,400
|
471
|
673
|
762
|
860
|
929
|
|
1,450
|
475
|
679
|
768
|
867
|
936
|
|
1,500
|
478
|
684
|
775
|
873
|
943
|
|
1,550
|
482
|
689
|
781
|
880
|
951
|
|
1,600
|
486
|
695
|
787
|
887
|
958
|
|
1,650
|
490
|
700
|
793
|
894
|
965
|
|
1,700
|
493
|
705
|
799
|
901
|
973
|
|
1,750
|
497
|
711
|
805
|
908
|
980
|
|
1,800
|
501
|
716
|
811
|
914
|
988
|
|
1,850
|
505
|
721
|
817
|
921
|
995
|
|
1,900
|
508
|
727
|
823
|
928
|
1,002
|
|
1,950
|
512
|
732
|
829
|
935
|
1,010
|
|
2,000
|
516
|
738
|
835
|
942
|
1,017
|
|
2,050
|
520
|
743
|
841
|
948
|
1,024
|
|
2,100
|
523
|
748
|
847
|
955
|
1,032
|
|
2,150
|
527
|
754
|
853
|
962
|
1,039
|
|
2,200
|
531
|
759
|
859
|
969
|
1,046
|
|
2,250
|
535
|
764
|
865
|
976
|
1,054
|
|
2,300
|
538
|
770
|
871
|
983
|
1,061
|
|
2,350
|
542
|
775
|
877
|
989
|
1,068
|
|
2,400
|
546
|
780
|
883
|
996
|
1,076
|
|
2,450
|
550
|
786
|
889
|
1,003
|
1,083
|
|
2,500
|
553
|
791
|
895
|
1,010
|
1,091
|
|
2,550
|
557
|
797
|
901
|
1,017
|
1,098
|
|
2,600
|
561
|
802
|
908
|
1,023
|
1,105
|
|
2,650
|
565
|
807
|
914
|
1,030
|
1,113
|
|
2,700
|
568
|
813
|
920
|
1,037
|
1,120
|
|
2,750
|
572
|
818
|
926
|
1,044
|
1,127
|
|
2,800
|
576
|
823
|
932
|
1,051
|
1,135
|
|
2,850
|
580
|
829
|
938
|
1,058
|
1,142
|
|
2,900
|
583
|
834
|
944
|
1,064
|
1,149
|
|
2,950
|
587
|
839
|
950
|
1,071
|
1,157
|
|
3,000
|
591
|
845
|
956
|
1,078
|
1,164
|
|
3,050
|
595
|
850
|
962
|
1,085
|
1,172
|
|
3,100
|
598
|
855
|
968
|
1,092
|
1,179
|
|
3,150
|
602
|
861
|
974
|
1,098
|
1,186
|
|
3,200
|
606
|
866
|
980
|
1,105
|
1,194
|
|
3,250
|
610
|
872
|
986
|
1,112
|
1,201
|
|
3,300
|
613
|
877
|
992
|
1,119
|
1,208
|
|
3,350
|
617
|
882
|
998
|
1,126
|
1,216
|
|
3,400
|
621
|
888
|
1,004
|
1,132
|
1,223
|
|
3,450
|
625
|
893
|
1,010
|
1,139
|
1,230
|
|
3,500
|
628
|
898
|
1,016
|
1,146
|
1,238
|
|
3,550
|
632
|
904
|
1,022
|
1,153
|
1,245
|
|
3,600
|
636
|
909
|
1,028
|
1,160
|
1,253
|
|
3,650
|
640
|
914
|
1,034
|
1,167
|
1,260
|
|
3,700
|
643
|
920
|
1,040
|
1,173
|
1,267
|
|
3,750
|
647
|
925
|
1,047
|
1,180
|
1,275
|
|
3,800
|
651
|
930
|
1,053
|
1,187
|
1,282
|
|
3,850
|
655
|
936
|
1,059
|
1,194
|
1,289
|
|
3,900
|
658
|
941
|
1,065
|
1,201
|
1,297
|
|
3,950
|
662
|
947
|
1,071
|
1,207
|
1,304
|
|
4,000
|
666
|
952
|
1,077
|
1,214
|
1,311
|
|
4,050
|
670
|
957
|
1,083
|
1,221
|
1,319
|
|
4,100
|
673
|
963
|
1,089
|
1,228
|
1,326
|
|
4,150
|
677
|
968
|
1,095
|
1,234
|
1,333
|
|
4,200
|
680
|
973
|
1,100
|
1,241
|
1,340
|
|
4,250
|
684
|
978
|
1,106
|
1,247
|
1,347
|
|
4,300
|
688
|
983
|
1,112
|
1,254
|
1,354
|
|
4,350
|
691
|
988
|
1,118
|
1,260
|
1,361
|
|
4,400
|
695
|
993
|
1,123
|
1,267
|
1,368
|
|
4,450
|
698
|
998
|
1,129
|
1,273
|
1,375
|
|
4,500
|
702
|
1,003
|
1,135
|
1,280
|
1,382
|
|
4,550
|
705
|
1,008
|
1,141
|
1,286
|
1,389
|
|
4,600
|
709
|
1,013
|
1,146
|
1,293
|
1,396
|
|
4,650
|
712
|
1,018
|
1,152
|
1,299
|
1,403
|
|
4,700
|
716
|
1,023
|
1,158
|
1,306
|
1,410
|
|
4,750
|
719
|
1,028
|
1,164
|
1,312
|
1,417
|
|
4,800
|
723
|
1,033
|
1,169
|
1,319
|
1,424
|
|
4,850
|
726
|
1,038
|
1,175
|
1,325
|
1,431
|
|
4,900
|
730
|
1,044
|
1,181
|
1,332
|
1,438
|
|
4,950
|
734
|
1,049
|
1,187
|
1,338
|
1,445
|
|
5,000
|
737
|
1,054
|
1,192
|
1,345
|
1,452
|
|
5,050
|
741
|
1,059
|
1,198
|
1,351
|
1,459
|
|
5,100
|
744
|
1,064
|
1,204
|
1,358
|
1,466
|
|
5,150
|
748
|
1,069
|
1,210
|
1,364
|
1,473
|
|
5,200
|
751
|
1,074
|
1,215
|
1,371
|
1,480
|
|
5,250
|
755
|
1,079
|
1,221
|
1,377
|
1,487
|
|
5,300
|
758
|
1,084
|
1,227
|
1,384
|
1,494
|
|
5,350
|
762
|
1,089
|
1,233
|
1,390
|
1,501
|
|
5,400
|
765
|
1,094
|
1,239
|
1,397
|
1,508
|
|
5,450
|
769
|
1,099
|
1,244
|
1,403
|
1,515
|
|
5,500
|
772
|
1,104
|
1,250
|
1,410
|
1,523
|
|
5,550
|
776
|
1,109
|
1,256
|
1,416
|
1,530
|
|
5,600
|
779
|
1,114
|
1,262
|
1,423
|
1,537
|
|
5,650
|
783
|
1,119
|
1,267
|
1,429
|
1,544
|
|
5,700
|
787
|
1,124
|
1,273
|
1,436
|
1,551
|
|
5,750
|
790
|
1,130
|
1,279
|
1,442
|
1,558
|
|
5,800
|
794
|
1,135
|
1,285
|
1,449
|
1,565
|
|
5,850
|
797
|
1,140
|
1,290
|
1,455
|
1,572
|
|
5,900
|
801
|
1,145
|
1,296
|
1,462
|
1,579
|
|
5,950
|
804
|
1,150
|
1,302
|
1,468
|
1,586
|
|
6,000
|
808
|
1,155
|
1,308
|
1,475
|
1,593
|
|
6,050
|
811
|
1,160
|
1,313
|
1,481
|
1,600
|
|
6,100
|
815
|
1,165
|
1,319
|
1,488
|
1,607
|
|
6,150
|
818
|
1,170
|
1,325
|
1,494
|
1,614
|
|
6,200
|
822
|
1,175
|
1,331
|
1,501
|
1,621
|
|
6,250
|
825
|
1,180
|
1,336
|
1,507
|
1,628
|
|
6,300
|
829
|
1,185
|
1,342
|
1,514
|
1,635
|
|
6,350
|
833
|
1,190
|
1,348
|
1,520
|
1,642
|
|
6,400
|
836
|
1,195
|
1,354
|
1,527
|
1,649
|
|
6,450
|
840
|
1,200
|
1,360
|
1,533
|
1,656
|
|
6,500
|
843
|
1,205
|
1,365
|
1,540
|
1,663
|
|
6,550
|
847
|
1,211
|
1,371
|
1,546
|
1,670
|
|
6,600
|
850
|
1,216
|
1,377
|
1,553
|
1,677
|
|
6,650
|
854
|
1,221
|
1,383
|
1,559
|
1,684
|
|
6,700
|
857
|
1,226
|
1,388
|
1,566
|
1,691
|
|
6,750
|
861
|
1,231
|
1,394
|
1,572
|
1,698
|
|
6,800
|
864
|
1,236
|
1,400
|
1,579
|
1,705
|
|
6,850
|
868
|
1,241
|
1,406
|
1,585
|
1,712
|
|
6,900
|
871
|
1,246
|
1,411
|
1,592
|
1,719
|
|
6,950
|
875
|
1,251
|
1,417
|
1,598
|
1,726
|
|
7,000
|
878
|
1,256
|
1,423
|
1,605
|
1,733
|
|
7,050
|
882
|
1,261
|
1,429
|
1,611
|
1,740
|
|
7,100
|
886
|
1,266
|
1,434
|
1,618
|
1,747
|
|
7,150
|
889
|
1,271
|
1,440
|
1,624
|
1,754
|
|
7,200
|
893
|
1,276
|
1,446
|
1,631
|
1,761
|
|
7,250
|
896
|
1,281
|
1,452
|
1,637
|
1,768
|
|
7,300
|
900
|
1,286
|
1,457
|
1,644
|
1,775
|
|
7,350
|
903
|
1,292
|
1,463
|
1,650
|
1,782
|
|
7,400
|
907
|
1,297
|
1,469
|
1,657
|
1,789
|
|
7,450
|
910
|
1,302
|
1,475
|
1,663
|
1,796
|
|
7,500
|
914
|
1,307
|
1,480
|
1,670
|
1,803
|
|
7,550
|
917
|
1,312
|
1,486
|
1,676
|
1,810
|
|
7,600
|
921
|
1,317
|
1,492
|
1,683
|
1,817
|
|
7,650
|
924
|
1,322
|
1,498
|
1,689
|
1,824
|
|
7,700
|
928
|
1,327
|
1,504
|
1,696
|
1,831
|
|
7,750
|
932
|
1,332
|
1,509
|
1,702
|
1,838
|
|
7,800
|
935
|
1,337
|
1,515
|
1,709
|
1,845
|
|
7,850
|
939
|
1,342
|
1,521
|
1,715
|
1,852
|
|
7,900
|
942
|
1,347
|
1,527
|
1,722
|
1,859
|
|
7,950
|
946
|
1,352
|
1,532
|
1,728
|
1,866
|
|
8,000
and above
|
949
|
1,357
|
1,538
|
1,735
|
1,873"
|
SECTION 2.
Said chapter is further amended in Code Section 19-6-32,
relating to entering income deduction order for award of child support, when
order is effective, and hearing on order, by inserting after paragraph (3) of
subsection (a) the
following:
"(4) For income deduction orders issued on July 1 of the year this paragraph becomes effective and thereafter, no order shall be valid without listing the birth dates of the dependent children for whom the obligor is having income deducted. An income deduction order shall also state the date on which the dependent children will attain the age of 18, on which latter date the income deduction order shall no longer be valid without a showing that said dependents are still in secondary school and have not yet attained the age of 20.
(5) It shall be the responsibility of the Child Support Enforcement Agency of the Department of Human Resources to ensure that income deduction orders are ceased when obligation ceases, regardless of whether the case at hand was initiated by the Child Support Enforcement Agency of the Department of Human Resources. The department is authorized to establish and shall establish administrative procedures for obligors to file a petition with the department to administratively cease income deduction orders when the obligor´s obligation of support has ceased.
(6) Any overpayment resulting from the department´s failure to terminate an income deduction order within 90 days of the date the income deduction order should cease shall bear interest at the existing judgment rate."
"(4) For income deduction orders issued on July 1 of the year this paragraph becomes effective and thereafter, no order shall be valid without listing the birth dates of the dependent children for whom the obligor is having income deducted. An income deduction order shall also state the date on which the dependent children will attain the age of 18, on which latter date the income deduction order shall no longer be valid without a showing that said dependents are still in secondary school and have not yet attained the age of 20.
(5) It shall be the responsibility of the Child Support Enforcement Agency of the Department of Human Resources to ensure that income deduction orders are ceased when obligation ceases, regardless of whether the case at hand was initiated by the Child Support Enforcement Agency of the Department of Human Resources. The department is authorized to establish and shall establish administrative procedures for obligors to file a petition with the department to administratively cease income deduction orders when the obligor´s obligation of support has ceased.
(6) Any overpayment resulting from the department´s failure to terminate an income deduction order within 90 days of the date the income deduction order should cease shall bear interest at the existing judgment rate."
SECTION 3.
This Act shall become effective 45 days after approval of
this Act by the Governor or 45 days after this Act becomes law without such
approval.
SECTION 4.
All laws and parts of laws in conflict with this Act are
repealed.