SB 365 Text

ENROLLED
COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 365
(Senators Chafin, Sprouse, Kimble, Bailey,
Snyder and Wiedebusch, original sponsors)
____________
[Passed April 12, 1997; in effect ninety days from passage.]
____________

AN ACT to repeal section thirteen, article one-b, chapter forty- eight-a of the code of West Virginia, one thousand nine hundred thirty-one, as amended; to amend and reenact sections two, three, four, seventeen, nineteen, twenty-six and thirty-one, article one-a of said chapter; to amend and reenact sections two, three, five, six, seven, nine, eleven and twelve, article one-b of said chapter; and to further amend said article by adding thereto a new section, designated section sixteen, all relating to establishing guidelines for child support award amounts; redefining the terms "adjusted gross income", "attributed income", "automatic data processing and retrieval system", "extraordinary medical expenses", "gross income", "shared physical custody" and "unreimbursed health care expenses"; providing for the calculation of child support orders; establishing monthly basic child support obligations through use of a table; providing for a federal child care tax credit; setting forth a worksheet for the computation of child support orders in sole custody cases; providing for the calculation of child support obligations in cases where there is shared physical custody and setting forth a worksheet for the computation of child support orders in cases of shared physical custody; allowing an adjustment when an obligor's social security benefits are sent directly to the child; providing for modification of a child support order if there is a substantial change of circumstances; providing for an allocation of the right to claim dependent children for income tax purposes; and authorizing a circuit court to provide for the investment of child support for future educational and other needs of the child.

Be it enacted by the Legislature of West Virginia:
That section thirteen, article one-b, chapter forty-eight-a of the code of West Virginia, one thousand nine hundred thirty- one, as amended, be repealed; that sections two, three, four, seventeen, nineteen, twenty-six and thirty-one, article one-a of said chapter be amended and reenacted; that sections two, three, five, six, seven, nine, eleven and twelve, article one-b of said chapter be amended and reenacted; and that said article be further amended by adding thereto a new section, designated section sixteen, all to read as follows:
ARTICLE 1A. DEFINITIONS.
§48A-1A-2. Adjusted gross income.
(a) "Adjusted gross income" means gross income less the payment of previously ordered child support, spousal support or separate maintenance.

(b) A further deduction from gross income for additional dependents may be allowed by the court or master if the parent has legal dependents other than those for whom support is being determined. An adjustment may be used in the establishment of a child support order or in a review of a child support order. However, in cases where a modification is sought, the adjustment should not be used to the extent that it results in a support amount lower than the previously existing order for the children who are the subject of the modification. The court or master may elect to use the following adjustment because it allots equitable shares of support to all of the support obligor's legal dependents. Using the income of the support obligor only, determine the basic child support obligation (from the table of basic child support obligations in section three, article one-b of this chapter) for the number of additional legal dependents living with the support obligor. Multiply this figure by 0.75 and subtract this amount from the support obligor's gross income.
(c) As used in this section, the term "legal dependents" means:
(1) Minor natural or adopted children who live with the parent; and
(2) Natural or adopted adult children who are totally incapacitated because of physical or emotional disabilities and for whom the parent owes a duty of support.
§48A-1A-3. Attributed income.
(a) "Attributed income" means income not actually earned by a parent, but which may be attributed to the parent because he or she is unemployed, is not working full time, or is working below full earning capacity, or has nonperforming or under-performing assets. Income may be attributed to a parent if the court or master evaluates the parent's earning capacity in the local economy (giving consideration to relevant evidence that pertains to the parent's work history, qualifications, education and physical or mental condition) and determines that the parent is unemployed, is not working full time, or is working below full earning capacity. Income may also be attributed to a parent if the court or master finds that the obligor has nonperforming or under-performing assets.
(b) If an obligor: (1) Voluntarily leaves employment or voluntarily alters his or her pattern of employment so as to be unemployed, underemployed or employed below full earning capacity; (2) is able to work and is available for full-time work for which he or she is fitted by prior training or experience; and (3) is not seeking employment in the manner that a reasonably prudent person in his or her circumstances would do, then an alternative method for the court or master to determine gross income is to attribute to the person an earning capacity based on his or her previous income. If the obligor's work history, qualifications, education or physical or mental condition cannot be determined, or if there is an inadequate record of the obligor's previous income, the court or master may, as a minimum, base attributed income on full-time employment (at forty hours per week) at the federal minimum wage in effect at the time the support obligation is established.
(c) Income shall not be attributed to an obligor who is unemployed or underemployed or is otherwise working below full earning capacity if any of the following conditions exist:
(1) The parent is providing care required by the children to whom the parties owe a joint legal responsibility for support, and such children are of preschool age or are handicapped or otherwise in a situation requiring particular care by the parent;
(2) The parent is pursuing a plan of economic self- improvement which will result, within a reasonable time, in an economic benefit to the children to whom the support obligation is owed, including, but not limited to, self-employment or education: Provided, That if the parent is involved in an educational program, the court or master shall ascertain that the person is making substantial progress toward completion of the program;
(3) The parent is, for valid medical reasons, earning an income in an amount less that previously earned; or
(4) The court or master makes a written finding that other circumstances exist which would make the attribution of income inequitable: Provided, That in such case, the court or master may decrease the amount of attributed income to an extent required to remove such inequity.
(d) The court or master may attribute income to a parent's nonperforming or under-performing assets, other than the parent's primary residence. Assets may be considered to be nonperforming or under-performing to the extent that they do not produce income at a rate equivalent to the current six-month certificate of deposit rate, or such other rate that the court or master determines is reasonable.
§48A-1A-4. Automatic data processing and retrieval system.
"Automatic data processing and retrieval system" means a computerized data processing system designed to do the following:
(1) To control, account for and monitor all of the factors in the support enforcement collection and paternity determination process, including, but not limited to:
(A) Identifiable correlation factors (such as social security numbers, names, dates of birth, home addresses and mailing addresses of any individual with respect to whom support obligations are sought to be established or enforced and with respect to any person to whom such support obligations are owing) to assure sufficient compatibility among the systems of different jurisdictions to permit periodic screening to determine whether such individual is paying or is obligated to pay support in more than one jurisdiction;
(B) Checking of records of such individuals on a periodic basis with federal, interstate, intrastate and local agencies;
(C) Maintaining the data necessary to meet applicable federal reporting requirements on a timely basis; and
(D) Delinquency and enforcement activities;
(2) To control, account for and monitor the collection and distribution of support payments (both interstate and intrastate) the determination, collection and distribution of incentive payments (both interstate and intrastate), and the maintenance of accounts receivable on all amounts owed, collected and distributed;
(3) To control, account for and monitor the costs of all services rendered, either directly or by exchanging information with state agencies responsible for maintaining financial management and expenditure information;
(4) To provide access to the records of the department of health and human resources in order to determine if a collection of a support payment causes a change affecting eligibility for or the amount of aid under such program;
(5) To provide for security against unauthorized access to, or use of, the data in such system;
(6) To facilitate the development and improvement of the income withholding and other procedures designed to improve the effectiveness of support enforcement through the monitoring of support payments, the maintenance of accurate records regarding the payment of support and the prompt provision of notice to appropriate officials with respect to any arrearage in support payments which may occur; and
(7) To provide management information on all cases from initial referral or application through collection and enforcement.
§48A-1A-17. Extraordinary medical expenses.
"Extraordinary medical expenses" means uninsured medical expenses in excess of two hundred fifty dollars per year per child which are recurring and can reasonably be predicted by the court or master at the time of establishment or modification of a child support order. Such expenses shall include, but not be limited to, insurance copayments and deductibles, reasonable costs for necessary orthodontia, dental treatment, asthma treatments, physical therapy, vision therapy and eye care, and any uninsured chronic health problem. Nonrecurring or subsequently occurring uninsured medical expenses in excess of two hundred fifty dollars per year per child shall be separately divided between the parties in proportion to their adjusted gross incomes.
§48A-1A-19. Gross income.
(a) "Gross income" means all earned and unearned income. The word "income" means gross income unless the word is otherwise qualified or unless a different meaning clearly appears from the context. When determining whether an income source should be included in the child support calculation, the court or master should consider the income source if it would have been available to pay child-rearing expenses had the family remained intact or, in cases involving a nonmarital birth, if a household had been formed.
(b) "Gross income" includes, but is not limited to, the following:
(1) Earnings in the form of salaries, wages, commissions, fees, bonuses, profit sharing, tips and other income;
(2) Any payment from a pension plan, an insurance contract, an annuity, social security benefits, unemployment compensation, supplemental employment benefits, workers' compensation benefits and state lottery winnings and prizes;
(3) Interest, dividends or royalties;
(4) Expense reimbursements or in kind payments such as business expense accounts, business credit accounts, and tangible property such as automobiles and meals, to the extent that they provide the parent with property or services he or she would otherwise have to provide;
(5) Attributed income of the parent, calculated in accordance with the provisions of section three, article one-a of this chapter;
(6) Compensation paid for personal services as overtime pay: Provided, That overtime compensation may be excluded from gross income if the parent with the overtime income demonstrates to the court or master that the overtime work is voluntarily performed and that he or she did not have a previous pattern of working overtime hours prior to separation or birth of a nonmarital child;
(7) Income from self-employment or the operation of a business, minus ordinary and necessary expenses which are not reimbursable, and which are lawfully deductible in computing taxable income under applicable income tax laws, and minus FICA and medicare contributions made in excess of the amount that would be paid on an equal amount of income if the parent was not self-employed: Provided, That the amount of monthly income to be included in gross income shall be determined by averaging the income from such employment during the previous thirty-six-month period or during a period beginning with the month in which the parent first received such income, whichever period is shorter;
(8) Income from seasonal employment or other sporadic sources: Provided, That the amount of monthly income to be included in gross income shall be determined by averaging the income from seasonal employment or other sporadic sources received during the previous thirty-six-month period or during a period beginning with the month in which the parent first received such compensation, whichever period is shorter; and
(9) Alimony and separate maintenance receipts.
(c) Depending on the circumstances of the particular case, the court or master may also include severance pay, capital gains and net gambling, gifts or prizes as gross income.
(d) "Gross Income" does not include:
(1) Income received by other household members such as a new spouse;
(2) Child support received for the children of another relationship;
(3) Means-tested assistance such as aid to families with dependent children, supplemental security income and food stamps; and
(4) A child's income unless the court or master determines that the child's income substantially reduces the family's living expenses.
§48A-1A-26. Shared physical custody.
"Shared physical custody" means an arrangement under which each parent keeps a child or children overnight for more than thirty-five percent of the year and under which both parents contribute to the expenses of the child or children in addition to the payment of child support.
§48A-1A-31. Unreimbursed health care expenses.
"Unreimbursed health care expenses" means the child's portion of health insurance premiums and extraordinary medical expenses.
ARTICLE 1B. GUIDELINES FOR CHILD SUPPORT AWARDS.
§48A-1B-2. Calculation of child support order.
(a) Both parents' adjusted gross income, as defined in section two, article one-a of this chapter, is used to determine the amount of child support. Unreimbursed child health care expenses, work-related child care expenses and any other extraordinary expenses agreed to by the parents or ordered by the court or master less any extraordinary credits agreed to by the parents or ordered by the court or master are added to the basic child support obligation to determine the total child support obligation. The child support order is determined by dividing the total child support obligation between the parents in proportion to their income.
(b) The calculation of the support order amount requires the use of one of two worksheets which must be completed for each case. Worksheet A is used for a sole physical custody arrangement. Worksheet B is used for a shared physical custody arrangement.
§48A-1B-3. Basic child support obligation.
(a) The basic child support obligation is determined from the following table of monthly basic child support obligations:
MONTHLY BASIC CHILD SUPPORT OBLIGATIONS

Combined
Adjusted
Gross
MonthlyOneTwoThreeFourFiveSix or more
IncomeChildChildrenChildrenChildrenChildrenChildren
550121179212234254272
600135200237262283303
650143213253279303324
700151225267295319342
750159237281310336360
800167250296327355380
850176263312344373399
900184276327362392419
950193289343379411439
1,000201303358396429459
1,050210316374413448479
1,100218329389430467499
1,150227342405448485519
1,200235355420465504539
1,250243368436482522558
1,300252381451498540577
1,350261393465514557596
1,400270405479529574614
1,450279417493545590632
1,500289429507560607650
1,550298441521576624668
1,600307453535591641686
1,650316465549607658704
1,700325477563623675722
1,750334489578638692740
1,800344501592654709758
1,850353513606669726776
1,900361525620685742794
1,950370537634701759812
2,000378549648716776831
2,050386561662732793849
2,100395573676747810867
2,150403585690763827885
2,200411597704778844903
2,250420609718794860921
2,300428621732809877939
2,350436633746825894957
2,400445645760840911975
2,450453657774856927992
2,5004606687878699421,008
2,5504676777988829561,023
2,6004746878098949691,037
2,6504806968209069821,051
2,7004877068319189951,065
2,7504947158429301,0081,079
2,8005007258539421,0221,093
2,8505077348649551,0351,107
2,9005147448759671,0481,122
2,9505207538869791,0611,136
3,0005277638979911,0741,150
3,0505347729081,0031,0881,164
3,1005407829191,0161,1011,178
3,1505467909291,0261,1131,191
3,2005517979371,0361,1231,201
3,2505568049461,0451,1331,212
3,3005608119541,0541,1431,223
3,3505658189631,0641,1531,234
3,4005708259711,0731,1631,245
3,4505758329801,0831,1741,256
3,5005798399881,0921,1841,267
3,5505848469971,1011,1941,277
3,6005898531,0051,1111,2041,288
3,6505948601,0141,1201,2141,299
3,7005988671,0221,1291,2241,310
3,7506038741,0301,1381,2341,320
3,8006088811,0381,1481,2441,331
3,8506128871,0461,1561,2531,341
3,9006168931,0521,1631,2601,348
3,9506208981,0581,1691,2671,356
4,0006249041,0641,1761,2751,364
4,0506289091,0701,1831,2821,372
4,1006329151,0761,1901,2891,380
4,1506369201,0831,1961,2971,387
4,2006409261,0891,2031,3041,395
4,2506449311,0951,2101,3111,403
4,3006489371,1011,2171,3191,411
4,3506529421,1071,2231,3261,419
4,4006579481,1131,2301,3331,427
4,4506619531,1191,2371,3411,434
4,5006659591,1251,2441,3481,442
4,5506699641,1311,2501,3551,450
4,6006719691,1361,2551,3611,456
4,6506749721,1411,2601,3661,462
4,7006779761,1451,2651,3721,468
4,7506799801,1501,2701,3771,473
4,8006829841,1541,2751,3821,479
4,8506849871,1581,2801,3871,484
4,9006879911,1631,2851,3921,490
4,9506899951,1671,2891,3981,495
5,0006929981,1711,2941,4031,501
5,0506941,0021,1761,2991,4081,506
5,1006971,0061,1801,3041,4131,512
5,1507001,0101,1851,3091,4191,518
5,2007031,0141,1891,3141,4241,524
5,2507041,0151,1911,3171,4271,527
5,3007091,0231,2001,3261,4371,538
5,3507141,0301,2081,3351,4471,549
5,4007191,0371,2161,3441,4571,559
5,4507251,0451,2251,3531,4671,570
5,5007301,0521,2331,3631,4771,580
5,5507351,0591,2411,3721,4871,591
5,6007401,0661,2501,3811,4971,602
5,6507451,0741,2581,3901,5071,612
5,7007501,0811,2661,3991,5171,623
5,7507561,0881,2751,4091,5271,634
5,8007611,0961,2831,4181,5371,644
5,8507661,1031,2911,4271,5471,655
5,9007711,1101,2991,4361,5571,666
5,9507761,1171,3081,4451,5671,676
6,0007811,1241,3151,4541,5761,686
6,0507851,1301,3221,4611,5841,695
6,1007891,1351,3291,4691,5921,703
6,1507931,1411,3361,4761,6001,712
6,2007971,1471,3431,4841,6091,721
6,2508011,1531,3501,4911,6171,730
6,3008051,1581,3561,4991,6251,738
6,3508091,1641,3631,5071,6331,747
6,4008131,1701,3701,5141,6411,756
6,4508171,1761,3771,5221,6491,765
6,5008211,1821,3841,5291,6581,773
6,5508251,1871,3911,5371,6661,782
6,6008291,1931,3971,5441,6741,791
6,6508331,1991,4041,5521,6821,800
6,7008371,2051,4111,5591,6901,809
6,7508411,2111,4181,5671,6991,817
6,8008451,2161,4251,5751,7071,826
6,8508491,2221,4321,5821,7151,835
6,9008531,2281,4381,5901,7231,844
6,9508571,2341,4451,5971,7311,852
7,0008611,2401,4521,6051,7401,861
7,0508651,2461,4601,6131,7481,871
7,1008701,2531,4671,6211,7571,881
7,1508741,2591,4751,6301,7661,890
7,2008791,2661,4821,6381,7761,900
7,2508831,2721,4901,6461,7851,910
7,3008881,2791,4971,6551,7941,919
7,3508931,2851,5051,6631,8031,929
7,4008971,2921,5131,6711,8121,939
7,4509021,2981,5201,6801,8211,949
7,5009061,3051,5281,6881,8301,958
7,5509111,3111,5351,6971,8391,968
7,6009151,3181,5431,7051,8481,978
7,6509201,3241,5501,7131,8571,987
7,7009251,3311,5581,7221,8661,997
7,7509291,3371,5661,7301,8752,007
7,8009341,3441,5731,7381,8842,017
7,8509381,3501,5811,7471,8942,026
7,9009431,3571,5881,7551,9032,036
7,9509471,3631,5961,7631,9122,046
8,0009521,3701,6031,7721,9212,055
8,0509561,3761,6111,7801,9302,065
8,1009611,3831,6191,7891,9392,075
8,1509661,3891,6261,7971,9482,084
8,2009701,3961,6341,8051,9572,094
8,2509751,4021,6411,8141,9662,104
8,3009791,4091,6491,8221,9752,114
8,3509841,4151,6561,8301,9842,123
8,4009881,4221,6641,8391,9932,133
8,4509921,4281,6711,8462,0022,142
8,5009961,4331,6781,8542,0102,151
8,5501,0001,4391,6851,8622,0182,160
8,6001,0041,4451,6921,8692,0272,168
8,6501,0081,4511,6991,8772,0352,177
8,7001,0121,4571,7061,8852,0432,186
8,7501,0161,4631,7131,8932,0522,195
8,8001,0201,4691,7201,9002,0602,204
8,8501,0241,4751,7271,9082,0692,213
8,9001,0281,4801,7341,9162,0772,222
8,9501,0321,4861,7411,9232,0852,231
9,0001,0361,4921,7481,9312,0942,240
9,0501,0401,4981,7551,9392,1022,249
9,1001,0441,5041,7621,9462,1102,258
9,1501,0481,5101,7691,9542,1192,267
9,2001,0531,5161,7761,9622,1272,276
9,2501,0571,5221,7831,9702,1352,285
9,3001,0611,5281,7901,9772,1442,294
9,3501,0651,5331,7971,9852,1522,302
9,4001,0691,5391,8041,9932,1602,311
9,4501,0731,5451,8112,0002,1692,320
9,5001,0771,5511,8172,0082,1772,329
9,5501,0811,5571,8242,0162,1852,338
9,6001,0851,5631,8312,0232,1942,347
9,6501,0891,5691,8382,0312,2022,356
9,7001,0931,5751,8452,0392,2102,365
9,7501,0971,5811,8532,0472,2192,375
9,8001,1011,5861,8592,0542,2272,383
9,8501,1041,5911,8652,0612,2342,391
9,9001,1081,5961,8722,0682,2422,399
9,9501,1111,6011,8782,0752,2492,407
10,0001,1151,6071,8842,0822,2572,415
10,0501,1181,6121,8902,0892,2642,423
10,1001,1221,6171,8972,0962,2722,431
10,1501,1261,6221,9032,1032,2792,439
10,2001,1291,6271,9092,1102,2872,447
10,2501,1331,6321,9152,1162,2942,455
10,3001,1361,6381,9222,1232,3022,463
10,3501,1401,6431,9282,1302,3092,471
10,4001,1431,6481,9342,1372,3162,478
10,4501,1461,6521,9392,1432,3232,486
10,5001,1491,6571,9452,1492,3302,493
10,5501,1531,6621,9512,1562,3372,500
10,6001,1561,6671,9572,1622,3442,508
10,6501,1591,6721,9622,1682,3512,515
10,7001,1621,6761,9682,1752,3572,522
10,7501,1661,6811,9742,1812,3642,530
10,8001,1691,6861,9802,1882,3712,537
10,8501,1721,6911,9852,1942,3782,545
10,9001,1751,6951,9912,2002,3852,552
10,9501,1781,7001,9972,2072,3922,559
11,0001,1821,7052,0032,2132,3992,567
11,0501,1851,7102,0082,2192,4062,574
11,1001,1881,7142,0142,2262,4122,581
11,1501,1911,7192,0202,2322,4192,589
11,2001,1951,7242,0262,2382,4262,596
11,2501,1981,7292,0322,2452,4342,604
11,3001,2021,7362,0392,2542,4432,614
11,3501,2061,7422,0472,2622,4522,624
11,4001,2101,7482,0552,2702,4612,633
11,4501,2141,7542,0622,2792,4702,643
11,5001,2191,7602,0702,2872,4792,653
11,5501,2231,7672,0772,2952,4882,662
11,6001,2271,7732,0852,3042,4972,672
11,6501,2311,7792,0922,3122,5062,682
11,7001,2351,7852,1002,3202,5162,691
11,7501,2391,7912,1072,3292,5252,701
11,8001,2431,7982,1152,3372,5342,711
11,8501,2481,8042,1232,3452,5432,720
11,9001,2521,8102,1302,3542,5522,730
11,9501,2561,8162,1382,3622,5612,740
12,0001,2601,8222,1452,3702,5702,750
12,0501,2641,8292,1532,3792,5792,759
12,1001,2681,8352,1602,3872,5882,769
12,1501,2721,8412,1682,3952,5972,779
12,2001,2771,8472,1752,4042,6062,788
12,2501,2811,8532,1832,4122,6152,798
12,3001,2851,8602,1912,4212,6242,808
12,3501,2891,8662,1982,4292,6332,817
12,4001,2931,8722,2062,4372,6422,827
12,4501,2971,8782,2132,4462,6512,837
12,5001,3011,8842,2212,4542,6602,846
12,5501,3061,8912,2282,4622,6692,856
12,6001,3101,8972,2362,4712,6782,866
12,6501,3141,9032,2432,4792,6872,875
12,7001,3181,9092,2512,4872,6972,885
12,7501,3221,9162,2582,4952,7052,894
12,8001,3251,9202,2632,5012,7112,901
12,8501,3281,9242,2682,5072,7172,907
12,9001,3311,9282,2732,5122,7232,913
12,9501,3341,9332,2782,5182,7292,920
13,0001,3371,9372,2832,5232,7352,926
13,0501,3401,9412,2882,5292,7412,933
13,1001,3431,9452,2932,5342,7472,939
13,1501,3461,9502,2982,5402,7532,945
13,2001,3491,9542,3032,5452,7592,952
13,2501,3521,9582,3082,5512,7652,958
13,3001,3551,9632,3132,5562,7712,964
13,3501,3581,9672,3182,5622,7772,971
13,4001,3611,9712,3232,5672,7832,977
13,4501,3641,9752,3282,5732,7892,984
13,5001,3671,9802,3332,5782,7942,990
13,5501,3701,9842,3382,5842,8002,996
13,6001,3731,9882,3432,5892,8063,003
13,6501,3761,9932,3482,5952,8123,009
13,7001,3791,9972,3532,6002,8183,016
13,7501,3822,0012,3582,6062,8243,022
13,8001,3852,0052,3632,6112,8303,028
13,8501,3882,0102,3682,6172,8363,035
13,9001,3912,0142,3732,6222,8423,041
13,9501,3942,0182,3782,6282,8483,048
14,0001,3972,0232,3832,6332,8543,054
14,0501,4002,0272,3882,6392,8603,060
14,1001,4032,0312,3932,6442,8663,067
14,1501,4062,0352,3982,6502,8723,073
14,2001,4092,0402,4032,6552,8783,080
14,2501,4122,0442,4082,6612,8843,086
14,3001,4152,0482,4132,6662,8903,092
14,3501,4182,0522,4182,6722,8963,099
14,4001,4212,0572,4232,6772,9023,105
14,4501,4242,0612,4282,6832,9083,112
14,5001,4272,0652,4332,6892,9143,118
14,5501,4302,0702,4382,6942,9203,124
14,6001,4332,0742,4432,7002,9263,131
14,6501,4362,0782,4482,7052,9323,137
14,7001,4392,0822,4532,7112,9383,144
14,7501,4422,0872,4582,7162,9443,150
14,8001,4452,0912,4632,7222,9503,156
14,8501,4482,0952,4682,7272,9563,163
14,9001,4512,1002,4732,7332,9623,169
14,9501,4542,1042,4782,7382,9683,176
15,0001,4572,1082,4832,7442,9743,182

(b) This subsection provides for incomes below table. If combined adjusted gross income is below five hundred fifty dollars per month, which is the lowest amount of income considered in the table of monthly basic child support obligations set forth in subsection (a) of this section, the basic child support obligation shall be set at fifty dollars per month or a discretionary amount determined by the court or master based on the resources and living expenses of the parents and the number of children due support.
(c) This subsection provides for incomes above table. If combined adjusted gross income is above fifteen thousand dollars per month, which is the highest amount of income considered in the table of monthly basic child support obligations set forth in subsection (a) of this section, the basic child support obligation shall not be less than it would be based on a combined adjusted gross income of fifteen thousand dollars. The court or master may also compute the basic child support obligation for combined adjusted gross incomes above fifteen thousand dollars by the following:
(1) One child -- $1,457 + 0.088 x combined adjusted gross income above fifteen thousand dollars per month;
(2) Two children -- $2,108 + 0.129 x combined adjusted gross income above fifteen thousand dollars per month;
(3) Three children -- $2,483 + 0.153 x combined adjusted gross income above fifteen thousand dollars per month;
(4) Four children -- $2,744 + 0.169 x combined adjusted gross income above fifteen thousand dollars per month;
(5) Five children -- $2,974 + 0.183 x combined adjusted gross income above fifteen thousand dollars per month; and
(6) Six children -- $3,182 + 0.196 x combined adjusted gross income above fifteen thousand dollars per month.
§48A-1B-5. Federal child care tax credit.
(a) 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 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.

§48A-1B-6. Computation of child support order in sole custody cases.

(a) For sole custody cases, the total child support obligation consists of the basic child support obligation plus the child's share of any unreimbursed health care expenses, work- related child care expenses and any other extraordinary expenses agreed to by the parents or ordered by the court or master less any extraordinary credits agreed to by the parents or ordered by the court or master.
(b) In a sole custody case, the total basic child support obligation is divided between the parents in proportion to their income. From this amount is subtracted the obligor's direct expenditures of any items which were added to the basic child support obligation to arrive at the total child support obligation.
(c) Child support for sole custody cases shall be calculated using the following worksheet:
Worksheet A: Sole Physical Custody
IN THE CIRCUIT COURT OF__________ COUNTY, WEST VIRGINIA____________CASE NO.________
Mother: ____________________ SS No.: ________________ Custodial parent? ? Yes ? No
Father: ____________________ SS No.: ________________ Custodial parent? ? Yes ? No


Children	SSN	Date of Birth	Children	SSN	Date of Birth

PART I. CHILD SUPPORT ORDER	Mother	Father	Combined
1. MONTHLY GROSS INCOME	$	$
a. Minus preexisting child support payment	-	-
b. Minus maintenance paid	-	-
2. MONTHLY ADJUSTED GROSS INCOME	$	$	$
3. PERCENTAGE SHARE OF INCOME (Each parent's income from line 2 divided by Combined Income)	%	%	100%
4. BASIC OBLIGATION (Use Line 2 combined to find amount from schedule.)			$
5. ADJUSTMENTS (Expenses paid directly by each parent) a. Work-Related Child Care Costs Adjusted for Federal Tax Credit (0.75 x actual work-related child care costs.)	$	$
b. Extraordinary Medical Expenses (Uninsured only) and Children's Portion of Health Insurance Premium Costs.	$	$
c. Extraordinary Expenses (Agreed to by parents or by order of the court or master.)	$	$
d. Minus Extraordinary Adjustments (Agreed to by parents or by order of court or master.)
e. Total Adjustments (For each column, add 5a, 5b, and 5c. Subtract Line 5d. Add the parent's totals together for Combined amount.)	$	$	$
6. TOTAL SUPPORT OBLIGATION (Add line 4 and line 5e Combined.)			$
7. EACH PARENT'S SHARE OF THE TOTAL CHILD SUPPORT OBLIGATION (Line 3 x line 6 for each parent.)	$	$
8. NONCUSTODIAL PARENT ADJUSTMENT (Enter noncustodial parent's line 5e.)	$	$
9. RECOMMENDED CHILD SUPPORT ORDER (Subtract line 8 from line 7 for the noncustodial parent only. Leave custodial parent column blank.)	$	$
PART II. ABILITY TO PAY CALCULATION (Complete if the noncustodial parent's adjusted monthly gross income is below $1,400.)
10. Spendable Income (0.85 x line 2 for noncustodial parent only.)
11. Self Support Reserve	$500	$500
12. Income Available for Support (Line 10 - line 11. If less than $50, then $50)
13. Adjusted Child Support Order (Lessor of Line 9 and Line 12.)

Comments, calculations, or rebuttals to schedule or adjustments if noncustodial parent directly pays extraordinary expenses.
PREPARED BY:	Date:

(d) In cases where the noncustodial parent's adjusted gross income is below one thousand four hundred dollars per month, an additional calculation in Worksheet A, Part II shall be made. This additional calculation sets the child support order at whichever is lower: (i) Child support at the amount determined in Part I; or (ii) the difference between eighty-five percent of the noncustodial parent's adjusted gross income and five hundred dollars, or fifty dollars, whichever is more.
§48A-1B-7. Shared physical custody adjustment.
(a) Child support for cases with shared physical custody shall be calculated using Worksheet B. The following method should be used only for shared physical custody as defined in section twenty- six, article one-a of this chapter: That is, cases where each parent has the child for more than one hundred twenty-seven days per year (thirty-five percent).
(b) The basic child support obligation shall be multiplied by 1.5 to arrive at a shared custody basic child support obligation. The shared custody basic child support obligation is apportioned to each parent according to his or her income. In turn, a child support obligation is computed for each parent by multiplying that parent's portion of the shared custody child support obligation by the percentage of time the child spends with the other parent. The respective basic child support obligations are then offset, with the parent owing more basic child support paying the difference between the two amounts. The transfer for the basic obligation for the parent owing less basic child support shall be set at zero dollars.
(c) Adjustments for each parent's additional direct expenses on the child are made by apportioning the sum of the parent's direct expenditures on the child's share of any unreimbursed child health care expenses, work-related child care expenses and any other extraordinary expenses agreed to by the parents or ordered by the court or master less any extraordinary credits agreed to by the parents or ordered by the court or master to each parent according to their income share. In turn each parent's net share of additional direct expenses is determined by subtracting the parent's actual direct expenses on the child's share of any unreimbursed child health care expenses, work-related child care expenses and any other extraordinary expenses agreed to by the parents or by the court or master less any extraordinary credits agreed to by the parents or ordered by the court or master from their share. The parent with a positive net share of additional direct expenses owes the other parent the amount of his or her net share of additional direct expenses. The parent with zero or a negative net share of additional direct expenses owes zero dollars for additional direct expenses.
(d) The final amount of the child support order is determined by summing what each parent owes for the basic support obligation and additional direct expenses as defined in subsections (b) and (c) of this section. The respective sums are then offset, with the parent owing more paying the other parent the difference between the two amounts.
(e) Child support for shared physical custody cases shall be calculated using the following worksheet:
Worksheet B: Shared Physical Custody
IN THE CIRCUIT COURT OF ______________ COUNTY, WEST VIRGINIA __________CASE NO. __________
Mother: ______________________________ SS No.:__________ Custodial parent? ? Yes ? No
Father: _______________________________ SS No.: __________ Custodial parent? ? Yes ? No


Children	SSN	Date of Birth	Children	SSN	Date of Birth

PART I. BASIC OBLIGATION	Mother	Father	Combined
1. MONTHLY GROSS INCOME	$	$
a. Minus preexisting child support payment	-	-
b. Minus maintenance paid	-	-
2. MONTHLY ADJUSTED GROSS INCOME	$	$	$
3. PERCENTAGE SHARE OF INCOME (Each parent's income from line 2 divided by Combined Income)	%	%	100%
4. BASIC OBLIGATION (Use line 2 Combined to find amount from Child Support Schedule.)			$
PART II. SHARED CUSTODY ADJUSTMENT
5. Shared Custody Basic Obligation (line 4 x 1.50)			$
6. Each Parent's Share (Line 5 x each parent's line 3)	$	$
7. Overnights with Each Parent (must total 365)			365
8. Percentage with Each Parent (Line 7 divided by 365)	%	%	100%
9. Amount Retained (Line 6 x line 8 for each parent)	$	$
10. Each Parent's Obligation (Line 6 - line 9)	$	$
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.	$	$
PART III. ADJUSTMENTS FOR ADDITIONAL EXPENSES (Expenses paid directly by each parent.)
12a. Work-Related Child Care Costs Adjusted for Federal Tax Credit (0.75 x actual work-related child care costs.)	$	$
12b. Extraordinary Medical Expenses (Uninsured only) and Children's Portion of Health Insurance Premium Costs.	$	$
12c. Extraordinary Additional Expenses (Agreed to by parents or by order of the court or master.)	$	$
12d. Minus Extraordinary Adjustments (Agreed to by parents or by order of the court or master.)	$	$
12e. Total Adjustments (For each column, add 11a, 11b, and 11c. Subtract line 11d. Add the parent's totals together for Combined amount.)	$	$	$
13. Each Parent's Share of Additional Expenses (Line 3 x line 12e Combined.)	$	$
14. Each parent's Net Share of Additional direct expenses (Each parent's line 13-line 12e. If negative number, enter $0)	$	$
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.	$	$
PART IV. RECOMMENDED CHILD SUPPORT ORDER
16. TOTAL AMOUNT TRANSFERRED (Line 11 + line 15)	$	$
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.	$	$

Comments, calculations, or rebuttals to schedule or adjustments
PREPARED BY:	Date:

§48A-1B-9. Adjustment for obligor's social security benefits sent directly to the child.
If a proportion of the obligor's social security benefit is paid directly to the custodian of his or her dependents who are the subject of the child support order, the following adjustment shall be made. The total amount of the social security benefit which includes the amounts paid to the obligor and the obligee shall be counted as gross income to the obligor. In turn, the child support order will be calculated as described in section six of this article. To arrive at the final child support amount, however, the amount of the social security benefits sent directly to the child's household will be subtracted from the child support order. If the child support order amount results in a negative amount it shall be set at zero.
§48A-1B-11. Modification.
The provisions of a child support order may be modified if there is a substantial change of circumstances. If application of the guideline would result in a new order that is more than fifteen percent different, then the circumstances are considered to be a substantial change.
§48A-1B-12. Tax exemption for child due support.
Unless otherwise agreed to by the parties, the court shall allocate the right to claim dependent children for income tax purposes to the custodial parent except in cases of shared custody. In shared custody cases, these rights shall be allocated between the parties in proportion to their adjusted gross incomes for child support calculations. In a situation where allocation would be of no tax benefit to a party, the court or master need make no allocation to that party. However, the tax exemptions for the minor child or children should be granted to the noncustodial parent only if the total of the custodial parent's income and child support is greater when the exemption is awarded to the noncustodial parent.
§48A-1B-16. Investment of child support.
A circuit judge has the discretion, in appropriate cases, to direct that a portion of child support be placed in trust and invested for future educational or other needs of the child. The family law master may recommend and the circuit judge may order such investment when all of the child's day-to-day needs are being met such that, with due consideration of the age of the child, the child is living as well as his or her parents. A trustee named by the court shall use the judgment and care under the circumstances then prevailing that persons of prudence, discretion and intelligence exercise in the management of their own affairs, not in regard to speculation but in regard to the permanent disposition of their funds, considering the probable income as well as the probable safety of their capital. A trustee shall be governed by the provisions of the uniform prudent investor act as set forth in article six-c, chapter forty-four of this code. The court may prescribe the powers of the trustee and provide for the management and control of the trust. Upon petition of a party or the child's guardian or next friend and upon a showing of good cause, the court may order the release of funds in the trust from time to time.

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