H. B. 2486
(By Delegates Kominar and Brown)
[Introduced January 9, 2008; referred to the
Committee on the Judiciary.]
A BILL to amend and reenact §48-13-502 and §48-13-601 of the Code
of West Virginia, 1931, as amended, all relating to including
education related child care expenses in the child support
calculation; and eliminating the twenty-five percent reduction
to the child support adjustment.
Be it enacted by the Legislature of West Virginia:
That §48-13-502 and §48-13-601 of the Code of West Virginia,
1931, as amended, be amended and reenacted, all to read as follows:
ARTICLE 13. GUIDELINES FOR CHILD SUPPORT AWARDS.
PART VI. ADJUSTMENT OF SHARES OF SUPPORT OBLIGATIONS.
§48-13-502. Extended shared parenting worksheet.
Child support for extended shared parenting cases shall be
calculated using the following worksheet:
Worksheet B: extended shared parenting
IN THE FAMILY COURT OF ______________ COUNTY, WEST VIRGINIA
CASE NO. ____________
Mother: ___________________________ SS No.: __________
Father: ____________________________ SS No.: __________
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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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PART I. BASIC OBLIGATION
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Mother
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Father
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Combined
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1. MONTHLY GROSS INCOME (Exclusive of
overtime compensation)
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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 maintenance paid
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-
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-
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c. Plus overtime compensation, if not
excluded, and not to exceed 50%,
pursuant to W. Va. Code §48-1-228(b)(6)
d. Additional dependent deduction
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+
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+
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2. MONTHLY ADJUSTED GROSS INCOME
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$
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$
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$
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3. PERCENTAGE SHARE OF INCOME (Each parent's
income from line 2 divided by Combined
Income)
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%
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%
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100%
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4. BASIC OBLIGATION (Use line 2 Combined to
find amount from Child Support Schedule.)
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$
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PART II. SHARED PARENTING ADJUSTMENT
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5. Shared Parenting Basic Obligation (line 4 x
1.50)
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$
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6. Each Parent's Share (Line 5 x each parent's
line 3)
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$
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$
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7. Overnights with Each Parent (must total
365)
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365
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8. Percentage with Each Parent (Line 7 divided
by 365)
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%
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%
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100%
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9. Amount Retained (Line 6 x line 8 for each
parent)
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$
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$
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10. Each Parent's Obligation (Line 6 - line 9)
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$
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$
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11. AMOUNT TRANSFERRED FOR BASIC OBLIGATION
(Subtract smaller amount on line 10 from
larger amount on line 10. Parent with
larger amount on line 10 owes the other
parent the difference. Enter $0 for other
parent.
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$
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$
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PART III. ADJUSTMENTS FOR ADDITIONAL EXPENSES (Expenses paid directly
by each parent.)
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12a. Work-Related Child Care Costs Adjusted for
Federal Tax Credit (0.75 x actual work-
related child care costs.) Work and
Education Related Child Care Costs
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$
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$
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12b. Extraordinary Medical Expenses (Uninsured
only) and Children's Portion of Health
Insurance Premium Costs.
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$
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$
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12c. Extraordinary Additional Expenses (Agreed
to by parents or by order of the court.)
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$
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$
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12d. Minus Extraordinary Adjustments (Agreed to
by parents or by order of the court.)
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$
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$
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12e. Total Adjustments (For each column, add
11a, 11b, and 11c. Subtract line 11d.
Add the parent's totals together for
Combined amount.)
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$
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$
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$
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13. Each Parent's Share of Additional Expenses
(Line 3 x line 12e Combined.)
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$
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$
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14. Each Parent's Net Share of Additional
Direct Expenses (Each parent's line 13-
line 12e. If negative number, enter $0)
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$
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$
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15. AMOUNT TRANSFERRED FOR ADDITIONAL EXPENSES
(Subtract smaller amount on line 14 from
larger amount on line 14. Parent with
larger amount on line 14 owes the other
parent the difference. Enter $0 for other
parent.)
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$
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$
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PART IV. RECOMMENDED CHILD SUPPORT ORDER
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16. TOTAL AMOUNT TRANSFERRED (Line 11 + line
15)
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$
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$
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17. RECOMMENDED CHILD SUPPORT ORDER (Subtract
smaller amount on line 16 from larger
amount on line 16. Parent with larger
amount on line 16 owes the other parent
the difference.)
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$
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$
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Comments, calculations, or rebuttals to schedule or adjustments
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PREPARED BY:
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Date:
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§48-13-601. Adjustment for child care.
(a) Legislative findings and legislative intent. -- The
Legislature finds that nationally twenty-six percent of all people
live in poverty, while in West Virginia, forty-six percent of all
single mothers live in poverty. The Legislature also finds that
child care subsidies are less available for persons who are
pursuing education and that education increases a person's earning
potential and makes it less likely that a person will live at or
near the poverty level. Therefore, it is the intent of the
Legislature to include work and education related child care
expenses in the child support calculation.
(a) (b) The amount of
the federal tax credit for child care
expenses that can be realized by the custodial parent shall be
approximated by deducting twenty-five percent from work-related
child care costs, except that no such deduction shall be made for
custodial parents with monthly gross incomes below the following amounts:
(1) One child--$1,150;
(2) Two children--$1,550;
(3) Three children--$1,750;
(4) Four children--$1,950;
(5) Five children--$2,150; and
(6) Six or more children--$2,350.
(b) Work-related child care costs
related to work and
education net of any adjustment for the child care tax credit shall
be added to the basic child support obligation and shall be divided
between the parents in proportion to their adjusted gross income.
NOTE: The purpose of this bill is to include education related
child care expenses in the child support calculation; and eliminate
the 25% reduction to the child support adjustment.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.