SB0027 EngrossedLRB104 03086 JRC 13104 b SB0027 Engrossed LRB104 03086 JRC 13104 b SB0027 Engrossed LRB104 03086 JRC 13104 b 1 AN ACT concerning families. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Illinois Marriage and Dissolution of 5 Marriage Act is amended by changing Section 505 as follows: 6 (750 ILCS 5/505) (from Ch. 40, par. 505) 7 (Text of Section before amendment by P.A. 103-967) 8 Sec. 505. Child support; contempt; penalties. 9 (a) In a proceeding for dissolution of marriage, legal 10 separation, declaration of invalidity of marriage, or 11 dissolution of a civil union, a proceeding for child support 12 following a legal separation or dissolution of the marriage or 13 civil union by a court that lacked personal jurisdiction over 14 the absent spouse, a proceeding for modification of a previous 15 order for child support under Section 510 of this Act, or any 16 proceeding authorized under Section 501 or 601 of this Act, 17 the court may order either or both parents owing a duty of 18 support to a child of the marriage or civil union to pay an 19 amount reasonable and necessary for support. The duty of 20 support owed to a child includes the obligation to provide for 21 the reasonable and necessary physical, mental and emotional 22 health needs of the child. For purposes of this Section, the 23 term "child" shall include any child under age 18 and any child SB0027 Engrossed LRB104 03086 JRC 13104 b SB0027 Engrossed- 2 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 2 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 2 - LRB104 03086 JRC 13104 b 1 age 19 or younger who is still attending high school. For 2 purposes of this Section, the term "obligor" means the parent 3 obligated to pay support to the other parent. 4 (1) Child support guidelines. The Illinois Department 5 of Healthcare and Family Services shall adopt rules 6 establishing child support guidelines which include 7 worksheets to aid in the calculation of the child support 8 obligations and a schedule of basic child support 9 obligations that reflects the percentage of combined net 10 income that parents living in the same household in this 11 State ordinarily spend on their child. The child support 12 guidelines have the following purposes: 13 (A) to establish as State policy an adequate 14 standard of support for a child, subject to the 15 ability of parents to pay; 16 (B) to make child support obligations more 17 equitable by ensuring more consistent treatment of 18 parents in similar circumstances; 19 (C) to improve the efficiency of the court process 20 by promoting settlements and giving courts and the 21 parties guidance in establishing levels of child 22 support; 23 (D) to calculate child support based upon the 24 parents' combined net income estimated to have been 25 allocated for the support of the child if the parents 26 and child were living in an intact household; SB0027 Engrossed - 2 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 3 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 3 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 3 - LRB104 03086 JRC 13104 b 1 (E) to adjust child support based upon the needs 2 of the child; and 3 (F) to allocate the amount of child support to be 4 paid by each parent based upon a parent's net income 5 and the child's physical care arrangements. 6 (1.5) Computation of basic child support obligation. 7 The court shall compute the basic child support obligation 8 by taking the following steps: 9 (A) determine each parent's monthly net income; 10 (B) add the parents' monthly net incomes together 11 to determine the combined monthly net income of the 12 parents; 13 (C) select the corresponding appropriate amount 14 from the schedule of basic child support obligations 15 based on the parties' combined monthly net income and 16 number of children of the parties; and 17 (D) calculate each parent's percentage share of 18 the basic child support obligation. 19 Although a monetary obligation is computed for each 20 parent as child support, the receiving parent's share is 21 not payable to the other parent and is presumed to be spent 22 directly on the child. 23 (2) Duty of support. The court shall determine child 24 support in each case by applying the child support 25 guidelines unless the court makes a finding that 26 application of the guidelines would be inappropriate, SB0027 Engrossed - 3 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 4 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 4 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 4 - LRB104 03086 JRC 13104 b 1 after considering the best interests of the child and 2 evidence which shows relevant factors including, but not 3 limited to, one or more of the following: 4 (A) the financial resources and needs of the 5 child; 6 (B) the financial resources and needs of the 7 parents; 8 (C) the standard of living the child would have 9 enjoyed had the marriage or civil union not been 10 dissolved; and 11 (D) the physical and emotional condition of the 12 child and his or her educational needs. 13 (3) Income. 14 (A) As used in this Section, "gross income" means 15 the total of all income from all sources, except 16 "gross income" does not include (i) benefits received 17 by the parent from means-tested public assistance 18 programs, including, but not limited to, Temporary 19 Assistance for Needy Families, Supplemental Security 20 Income, and the Supplemental Nutrition Assistance 21 Program or (ii) benefits and income received by the 22 parent for other children in the household, including, 23 but not limited to, child support, survivor benefits, 24 and foster care payments. Social security disability 25 and retirement benefits paid for the benefit of the 26 subject child must be included in the disabled or SB0027 Engrossed - 4 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 5 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 5 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 5 - LRB104 03086 JRC 13104 b 1 retired parent's gross income for purposes of 2 calculating the parent's child support obligation, but 3 the parent is entitled to a child support credit for 4 the amount of benefits paid to the other party for the 5 child. "Gross income" includes maintenance treated as 6 taxable income for federal income tax purposes to the 7 payee and received pursuant to a court order in the 8 pending proceedings or any other proceedings and shall 9 be included in the payee's gross income for purposes 10 of calculating the parent's child support obligation. 11 (B) As used in this Section, "net income" means 12 gross income minus either the standardized tax amount 13 calculated pursuant to subparagraph (C) of this 14 paragraph (3) or the individualized tax amount 15 calculated pursuant to subparagraph (D) of this 16 paragraph (3), and minus any adjustments pursuant to 17 subparagraph (F) of this paragraph (3). The 18 standardized tax amount shall be used unless the 19 requirements for an individualized tax amount set 20 forth in subparagraph (E) of this paragraph (3) are 21 met. "Net income" includes maintenance not includable 22 in the gross taxable income of the payee for federal 23 income tax purposes under a court order in the pending 24 proceedings or any other proceedings and shall be 25 included in the payee's net income for purposes of 26 calculating the parent's child support obligation. SB0027 Engrossed - 5 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 6 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 6 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 6 - LRB104 03086 JRC 13104 b 1 (C) As used in this Section, "standardized tax 2 amount" means the total of federal and state income 3 taxes for a single person claiming the standard tax 4 deduction, one personal exemption, and the applicable 5 number of dependency exemptions for the minor child or 6 children of the parties, and Social Security and 7 Medicare tax calculated at the Federal Insurance 8 Contributions Act rate. 9 (I) Unless a court has determined otherwise or 10 the parties otherwise agree, the party with the 11 majority of parenting time shall be deemed 12 entitled to claim the dependency exemption for the 13 parties' minor child. 14 (II) The Illinois Department of Healthcare and 15 Family Services shall promulgate a standardized 16 net income conversion table that computes net 17 income by deducting the standardized tax amount 18 from gross income. 19 (D) As used in this Section, "individualized tax 20 amount" means the aggregate of the following taxes: 21 (I) federal income tax (properly calculated 22 withholding or estimated payments); 23 (II) State income tax (properly calculated 24 withholding or estimated payments); and 25 (III) Social Security or self-employment tax, 26 if applicable (or, if none, mandatory retirement SB0027 Engrossed - 6 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 7 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 7 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 7 - LRB104 03086 JRC 13104 b 1 contributions required by law or as a condition of 2 employment) and Medicare tax calculated at the 3 Federal Insurance Contributions Act rate. 4 (E) In lieu of a standardized tax amount, a 5 determination of an individualized tax amount may be 6 made under items (I), (II), or (III) below. If an 7 individualized tax amount determination is made under 8 this subparagraph (E), all relevant tax attributes 9 (including filing status, allocation of dependency 10 exemptions, and whether a party is to claim the use of 11 the standard deduction or itemized deductions for 12 federal income tax purposes) shall be as the parties 13 agree or as the court determines. To determine a 14 party's reported income, the court may order the party 15 to complete an Internal Revenue Service Form 4506-T, 16 Request for Tax Transcript. 17 (I) Agreement. Irrespective of whether the 18 parties agree on any other issue before the court, 19 if they jointly stipulate for the record their 20 concurrence on a computation method for the 21 individualized tax amount that is different from 22 the method set forth under subparagraph (D), the 23 stipulated method shall be used by the court 24 unless the court rejects the proposed stipulated 25 method for good cause. 26 (II) Summary hearing. If the court determines SB0027 Engrossed - 7 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 8 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 8 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 8 - LRB104 03086 JRC 13104 b 1 child support in a summary hearing under Section 2 501 and an eligible party opts in to the 3 individualized tax amount method under this item 4 (II), the individualized tax amount shall be 5 determined by the court on the basis of 6 information contained in one or both parties' 7 Supreme Court approved Financial Affidavit (Family & 8 Divorce Cases) and relevant supporting documents 9 under applicable court rules. No party, however, 10 is eligible to opt in unless the party, under 11 applicable court rules, has served the other party 12 with the required Supreme Court approved Financial 13 Affidavit (Family & Divorce Cases) and has 14 substantially produced supporting documents 15 required by the applicable court rules. 16 (III) Evidentiary hearing. If the court 17 determines child support in an evidentiary 18 hearing, whether for purposes of a temporary order 19 or at the conclusion of a proceeding, item (II) of 20 this subparagraph (E) does not apply. In each such 21 case (unless item (I) governs), the individualized 22 tax amount shall be as determined by the court on 23 the basis of the record established. 24 (F) Adjustments to income. 25 (I) Multi-family adjustment. If a parent is 26 also legally responsible for support of a child SB0027 Engrossed - 8 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 9 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 9 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 9 - LRB104 03086 JRC 13104 b 1 not shared with the other parent and not subject 2 to the present proceeding, there shall be an 3 adjustment to net income as follows: 4 (i) Multi-family adjustment with court 5 order. The court shall deduct from the 6 parent's net income the amount of child 7 support actually paid by the parent pursuant 8 to a support order unless the court makes a 9 finding that it would cause economic hardship 10 to the child. 11 (ii) Multi-family adjustment without court 12 order. Upon the request or application of a 13 parent actually supporting a presumed, 14 acknowledged, or adjudicated child living in 15 or outside of that parent's household, there 16 shall be an adjustment to child support. The 17 court shall deduct from the parent's net 18 income the amount of financial support 19 actually paid by the parent for the child or 20 75% of the support the parent should pay under 21 the child support guidelines (before this 22 adjustment), whichever is less, unless the 23 court makes a finding that it would cause 24 economic hardship to the child. The adjustment 25 shall be calculated using that parent's income 26 alone. SB0027 Engrossed - 9 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 10 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 10 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 10 - LRB104 03086 JRC 13104 b 1 (II) Spousal Maintenance adjustment. 2 Obligations pursuant to a court order for spousal 3 maintenance in the pending proceeding actually 4 paid or payable to the same party to whom child 5 support is to be payable or actually paid to a 6 former spouse pursuant to a court order shall be 7 deducted from the parent's after-tax income, 8 unless the maintenance obligation is tax 9 deductible to the payor for federal income tax 10 purposes, in which case it shall be deducted from 11 the payor's gross income for purposes of 12 calculating the parent's child support obligation. 13 (3.1) Business income. For purposes of calculating 14 child support, net business income from the operation of a 15 business means gross receipts minus ordinary and necessary 16 expenses required to carry on the trade or business. As 17 used in this paragraph, "business" includes, but is not 18 limited to, sole proprietorships, closely held 19 corporations, partnerships, other flow-through business 20 entities, and self-employment. The court shall apply the 21 following: 22 (A) The accelerated component of depreciation and 23 any business expenses determined either judicially or 24 administratively to be inappropriate or excessive 25 shall be excluded from the total of ordinary and 26 necessary business expenses to be deducted in the SB0027 Engrossed - 10 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 11 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 11 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 11 - LRB104 03086 JRC 13104 b 1 determination of net business income from gross 2 business income. 3 (B) Any item of reimbursement or in-kind payment 4 received by a parent from a business, including, but 5 not limited to, a company car, reimbursed meals, free 6 housing, or a housing allowance, shall be counted as 7 income if not otherwise included in the recipient's 8 gross income, if the item is significant in amount and 9 reduces personal expenses. 10 (3.2) Unemployment or underemployment. If a parent is 11 voluntarily unemployed or underemployed, child support 12 shall be calculated based on a determination of potential 13 income. A determination of potential income shall be made 14 by determining employment potential and probable earnings 15 level based on the obligor's work history, occupational 16 qualifications, prevailing job opportunities, the 17 ownership by a parent of a substantial non-income 18 producing asset, and earnings levels in the community. If 19 there is insufficient work history to determine employment 20 potential and probable earnings level, there shall be a 21 rebuttable presumption that the parent's potential income 22 is 75% of the most recent United States Department of 23 Health and Human Services Federal Poverty Guidelines for a 24 family of one person. 25 (3.3) Rebuttable presumption in favor of guidelines. 26 There is a rebuttable presumption in any judicial or SB0027 Engrossed - 11 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 12 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 12 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 12 - LRB104 03086 JRC 13104 b 1 administrative proceeding for child support that the 2 amount of the child support obligation that would result 3 from the application of the child support guidelines is 4 the correct amount of child support. 5 (3.3a) Minimum child support obligation. There is a 6 rebuttable presumption that a minimum child support 7 obligation of $40 per month, per child, will be entered 8 for an obligor who has actual or imputed gross income at or 9 less than 75% of the most recent United States Department 10 of Health and Human Services Federal Poverty Guidelines 11 for a family of one person, with a maximum total child 12 support obligation for that obligor of $120 per month to 13 be divided equally among all of the obligor's children. 14 (3.3b) Zero dollar child support order. For parents 15 with no gross income, who receive only means-tested 16 assistance, or who cannot work due to a medically proven 17 disability, incarceration, or institutionalization, there 18 is a rebuttable presumption that the $40 per month minimum 19 support order is inapplicable and a zero dollar order 20 shall be entered. 21 (3.4) Deviation factors. In any action to establish or 22 modify child support, whether pursuant to a temporary or 23 final administrative or court order, the child support 24 guidelines shall be used as a rebuttable presumption for 25 the establishment or modification of the amount of child 26 support. The court may deviate from the child support SB0027 Engrossed - 12 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 13 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 13 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 13 - LRB104 03086 JRC 13104 b 1 guidelines if the application would be inequitable, 2 unjust, or inappropriate. Any deviation from the 3 guidelines shall be accompanied by written findings by the 4 court specifying the reasons for the deviation and the 5 presumed amount under the child support guidelines without 6 a deviation. These reasons may include: 7 (A) extraordinary medical expenditures necessary 8 to preserve the life or health of a party or a child of 9 either or both of the parties; 10 (B) additional expenses incurred for a child 11 subject to the child support order who has special 12 medical, physical, or developmental needs; and 13 (C) any other factor the court determines should 14 be applied upon a finding that the application of the 15 child support guidelines would be inappropriate, after 16 considering the best interest of the child. 17 (3.5) Income in excess of the schedule of basic child 18 support obligation. A court may use its discretion to 19 determine child support if the combined adjusted net 20 income of the parties exceeds the highest level of the 21 schedule of basic child support obligation, except that 22 the basic child support obligation shall not be less than 23 the highest level of combined net income set forth in the 24 schedule of basic child support obligation. 25 (3.6) Extracurricular activities and school expenses. 26 The court, in its discretion, in addition to the basic SB0027 Engrossed - 13 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 14 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 14 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 14 - LRB104 03086 JRC 13104 b 1 child support obligation, may order either or both parents 2 owing a duty of support to the child to contribute to the 3 reasonable school and extracurricular activity expenses 4 incurred which are intended to enhance the educational, 5 athletic, social, or cultural development of the child. 6 (3.7) Child care expenses. The court, in its 7 discretion, in addition to the basic child support 8 obligation, may order either or both parents owing a duty 9 of support to the child to contribute to the reasonable 10 child care expenses of the child. The child care expenses 11 shall be made payable directly to a party or directly to 12 the child care provider at the time of child care 13 services. 14 (A) "Child care expenses" means actual expenses 15 reasonably necessary to enable a parent or non-parent 16 custodian to be employed, to attend educational or 17 vocational training programs to improve employment 18 opportunities, or to search for employment. "Child 19 care expenses" also includes deposits for securing 20 placement in a child care program, the cost of before 21 and after school care, and camps when school is not in 22 session. A child's special needs shall be a 23 consideration in determining reasonable child care 24 expenses. 25 (B) Child care expenses shall be prorated in 26 proportion to each parent's percentage share of SB0027 Engrossed - 14 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 15 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 15 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 15 - LRB104 03086 JRC 13104 b 1 combined net income, and may be added to the basic 2 child support obligation if not paid directly by each 3 parent to the provider of child care services. The 4 obligor's and obligee's portion of actual child care 5 expenses shall appear in the support order. If 6 allowed, the value of the federal income tax credit 7 for child care shall be subtracted from the actual 8 cost to determine the net child care costs. 9 (C) The amount of child care expenses shall be 10 adequate to obtain reasonable and necessary child 11 care. The actual child care expenses shall be used to 12 calculate the child care expenses, if available. When 13 actual child care expenses vary, the actual child care 14 expenses may be averaged over the most recent 12-month 15 period. When a parent is temporarily unemployed or 16 temporarily not attending educational or vocational 17 training programs, future child care expenses shall be 18 based upon prospective expenses to be incurred upon 19 return to employment or educational or vocational 20 training programs. 21 (D) An order for child care expenses may be 22 modified upon a showing of a substantial change in 23 circumstances. The party incurring child care expenses 24 shall notify the other party within 14 days of any 25 change in the amount of child care expenses that would 26 affect the annualized child care amount as determined SB0027 Engrossed - 15 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 16 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 16 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 16 - LRB104 03086 JRC 13104 b 1 in the support order. 2 (3.8) Shared physical care. If each parent exercises 3 146 or more overnights per year with the child, the basic 4 child support obligation is multiplied by 1.5 to calculate 5 the shared care child support obligation. The court shall 6 determine each parent's share of the shared care child 7 support obligation based on the parent's percentage share 8 of combined net income. The child support obligation is 9 then computed for each parent by multiplying that parent's 10 portion of the shared care support obligation by the 11 percentage of time the child spends with the other parent. 12 The respective child support obligations are then offset, 13 with the parent owing more child support paying the 14 difference between the child support amounts. The Illinois 15 Department of Healthcare and Family Services shall 16 promulgate a worksheet to calculate child support in cases 17 in which the parents have shared physical care and use the 18 standardized tax amount to determine net income. 19 (3.9) Split physical care. When there is more than one 20 child and each parent has physical care of at least one but 21 not all of the children, the support is calculated by 22 using 2 child support worksheets to determine the support 23 each parent owes the other. The support shall be 24 calculated as follows: 25 (A) compute the support the first parent would owe 26 to other parent as if the child in his or her care was SB0027 Engrossed - 16 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 17 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 17 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 17 - LRB104 03086 JRC 13104 b 1 the only child of the parties; then 2 (B) compute the support the other parent would owe 3 to the first parent as if the child in his or her care 4 were the only child of the parties; then 5 (C) subtract the lesser support obligation from 6 the greater. 7 The parent who owes the greater obligation shall be 8 ordered to pay the difference in support to the other 9 parent, unless the court determines, pursuant to other 10 provisions of this Section, that it should deviate from 11 the guidelines. 12 (4) Health care to be addressed by the court. 13 (A) A portion of the basic child support 14 obligation is intended to cover basic ordinary 15 out-of-pocket medical expenses. The court, in its 16 discretion, in addition to the basic child support 17 obligation, shall also provide for the child's current 18 and future medical needs by ordering either or both 19 parents to initiate health insurance coverage for the 20 child through currently effective health insurance 21 policies held by the parent or parents, purchase one 22 or more or all health, dental, or vision insurance 23 policies for the child, or provide for the child's 24 current and future medical needs through some other 25 manner. 26 (B) The court, in its discretion, may order either SB0027 Engrossed - 17 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 18 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 18 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 18 - LRB104 03086 JRC 13104 b 1 or both parents to contribute to the reasonable health 2 care needs of the child not covered by insurance, 3 including, but not limited to, unreimbursed medical, 4 dental, orthodontic, or vision expenses and any 5 prescription medication for the child not covered 6 under the child's health insurance. 7 (C) If neither parent has access to appropriate 8 private health insurance coverage, the court may 9 order: 10 (I) one or both parents to provide health 11 insurance coverage at any time it becomes 12 available at a reasonable cost; or 13 (II) the parent or non-parent custodian with 14 primary physical responsibility for the child to 15 apply for public health insurance coverage for the 16 child and require either or both parents to pay a 17 reasonable amount of the cost of health insurance 18 for the child. 19 The order may also provide that any time private 20 health insurance coverage is available at a reasonable 21 cost to that party it will be provided instead of cash 22 medical support. As used in this Section, "cash 23 medical support" means an amount ordered to be paid 24 toward the cost of health insurance provided by a 25 public entity or by another person through employment 26 or otherwise or for other medical costs not covered by SB0027 Engrossed - 18 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 19 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 19 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 19 - LRB104 03086 JRC 13104 b 1 insurance. 2 (D) The amount to be added to the basic child 3 support obligation shall be the actual amount of the 4 total health insurance premium that is attributable to 5 the child who is the subject of the order. If this 6 amount is not available or cannot be verified, the 7 total cost of the health insurance premium shall be 8 divided by the total number of persons covered by the 9 policy. The cost per person derived from this 10 calculation shall be multiplied by the number of 11 children who are the subject of the order and who are 12 covered under the health insurance policy. This amount 13 shall be added to the basic child support obligation 14 and shall be allocated between the parents in 15 proportion to their respective net incomes. 16 (E) After the health insurance premium for the 17 child is added to the basic child support obligation 18 and allocated between the parents in proportion to 19 their respective incomes for child support purposes, 20 if the obligor is paying the premium, the amount 21 calculated for the obligee's share of the health 22 insurance premium for the child shall be deducted from 23 the obligor's share of the total child support 24 obligation. If the obligee is paying for private 25 health insurance for the child, the child support 26 obligation shall be increased by the obligor's share SB0027 Engrossed - 19 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 20 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 20 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 20 - LRB104 03086 JRC 13104 b 1 of the premium payment. The obligor's and obligee's 2 portion of health insurance costs shall appear in the 3 support order. 4 (F) Prior to allowing the health insurance 5 adjustment, the parent requesting the adjustment must 6 submit proof that the child has been enrolled in a 7 health insurance plan and must submit proof of the 8 cost of the premium. The court shall require the 9 parent receiving the adjustment to annually submit 10 proof of continued coverage of the child to the other 11 parent, or as designated by the court. 12 (G) A reasonable cost for providing health 13 insurance coverage for the child may not exceed 5% of 14 the providing parent's gross income. Parents with a 15 net income below 133% of the most recent United States 16 Department of Health and Human Services Federal 17 Poverty Guidelines or whose child is covered by 18 Medicaid based on that parent's income may not be 19 ordered to contribute toward or provide private 20 coverage, unless private coverage is obtainable 21 without any financial contribution by that parent. 22 (H) If dental or vision insurance is included as 23 part of the employer's medical plan, the coverage 24 shall be maintained for the child. If not included in 25 the employer's medical plan, adding the dental or 26 vision insurance for the child is at the discretion of SB0027 Engrossed - 20 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 21 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 21 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 21 - LRB104 03086 JRC 13104 b 1 the court. 2 (I) If a parent has been directed to provide 3 health insurance pursuant to this paragraph and that 4 parent's spouse or legally recognized partner provides 5 the insurance for the benefit of the child either 6 directly or through employment, a credit on the child 7 support worksheet shall be given to that parent in the 8 same manner as if the premium were paid by that parent. 9 (4.5) In a proceeding for child support following 10 dissolution of the marriage or civil union by a court that 11 lacked personal jurisdiction over the absent spouse, and 12 in which the court is requiring payment of support for the 13 period before the date an order for current support is 14 entered, there is a rebuttable presumption that the 15 obligor's net income for the prior period was the same as 16 his or her net income at the time the order for current 17 support is entered. 18 (5) If the net income cannot be determined because of 19 default or any other reason, the court shall order support 20 in an amount considered reasonable in the particular case. 21 The final order in all cases shall state the support level 22 in dollar amounts. However, if the court finds that the 23 child support amount cannot be expressed exclusively as a 24 dollar amount because all or a portion of the obligor's 25 net income is uncertain as to source, time of payment, or 26 amount, the court may order a percentage amount of support SB0027 Engrossed - 21 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 22 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 22 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 22 - LRB104 03086 JRC 13104 b 1 in addition to a specific dollar amount and enter such 2 other orders as may be necessary to determine and enforce, 3 on a timely basis, the applicable support ordered. 4 (6) If (i) the obligor was properly served with a 5 request for discovery of financial information relating to 6 the obligor's ability to provide child support, (ii) the 7 obligor failed to comply with the request, despite having 8 been ordered to do so by the court, and (iii) the obligor 9 is not present at the hearing to determine support despite 10 having received proper notice, then any relevant financial 11 information concerning the obligor's ability to provide 12 child support that was obtained pursuant to subpoena and 13 proper notice shall be admitted into evidence without the 14 need to establish any further foundation for its 15 admission. 16 (a-3) Life insurance to secure support. At the discretion 17 of the court, a child support obligation pursuant to this 18 Section and Sections 510, 513, and 513.5 of this Act may be 19 secured, in whole or in part, by reasonably affordable life 20 insurance on the life of one or both parents on such terms as 21 the parties agree or as the court orders. The court may require 22 such insurance remain in full force and effect until the 23 termination of all obligations of support, subject to the 24 following: 25 (1) Existing life insurance. The court shall be 26 apprised through evidence, stipulation, or otherwise as to SB0027 Engrossed - 22 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 23 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 23 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 23 - LRB104 03086 JRC 13104 b 1 the level, ownership, and type of existing life insurance 2 death benefit coverage available to one or both parents, 3 the cost of the premiums, cost ratings, and escalations 4 and assignment of the policy, if applicable, and all other 5 relevant circumstances. The court shall make findings 6 relative thereto. 7 (2) New life insurance. The court shall be apprised 8 through evidence, stipulation, or otherwise as to the 9 availability of obtaining reasonably affordable new life 10 insurance. To the extent the court determines that the 11 support obligations should be secured, in whole or in 12 part, by new life insurance on the life of one or both 13 parents, the court may order that one or both parents 14 comply with all requirements to obtain such new life 15 insurance through employment, trade union, fraternal 16 organizations, associations, or individual means. 17 In determining the level and type of death benefits 18 coverage to be obtained by a parent, the court shall 19 consider access and availability of life insurance to that 20 parent, the cost of the premium, cost ratings, and 21 escalations, if applicable, and all other relevant 22 circumstances. 23 (3) Other security. If life insurance is unavailable 24 to a parent, the court, in its discretion, or as agreed to 25 by the parties, may order other equitable and reasonable 26 means to secure a child support obligation. SB0027 Engrossed - 23 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 24 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 24 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 24 - LRB104 03086 JRC 13104 b 1 (a-5) In an action to enforce an order for child support 2 based on the obligor's failure to make support payments as 3 required by the order, notice of proceedings to hold the 4 obligor in contempt for that failure may be served on the 5 obligor by personal service or by regular mail addressed to 6 the last known address of the obligor. The last known address 7 of the obligor may be determined from records of the clerk of 8 the court, from the Federal Case Registry of Child Support 9 Orders, or by any other reasonable means. 10 (b) Failure of either parent to comply with an order to pay 11 support shall be punishable as in other cases of contempt. In 12 addition to other penalties provided by law the court may, 13 after finding the parent guilty of contempt, order that the 14 parent be: 15 (1) placed on probation with such conditions of 16 probation as the court deems advisable; 17 (2) sentenced to periodic imprisonment for a period 18 not to exceed 6 months; provided, however, that the court 19 may permit the parent to be released for periods of time 20 during the day or night to: 21 (A) work; or 22 (B) conduct a business or other self-employed 23 occupation. 24 The court may further order any part or all of the earnings 25 of a parent during a sentence of periodic imprisonment paid to 26 the Clerk of the Circuit Court or to the parent having physical SB0027 Engrossed - 24 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 25 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 25 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 25 - LRB104 03086 JRC 13104 b 1 possession of the child or to the non-parent custodian having 2 custody of the child of the sentenced parent for the support of 3 the child until further order of the court. 4 If a parent who is found guilty of contempt for failure to 5 comply with an order to pay support is a person who conducts a 6 business or who is self-employed, the court in addition to 7 other penalties provided by law may order that the parent do 8 one or more of the following: (i) provide to the court monthly 9 financial statements showing income and expenses from the 10 business or the self-employment; (ii) seek employment and 11 report periodically to the court with a diary, listing, or 12 other memorandum of his or her employment search efforts; or 13 (iii) report to the Department of Employment Security for job 14 search services to find employment that will be subject to 15 withholding for child support. 16 If there is a unity of interest and ownership sufficient 17 to render no financial separation between an obligor and 18 another person or persons or business entity, the court may 19 pierce the ownership veil of the person, persons, or business 20 entity to discover assets of the obligor held in the name of 21 that person, those persons, or that business entity. The 22 following circumstances are sufficient to authorize a court to 23 order discovery of the assets of a person, persons, or 24 business entity and to compel the application of any 25 discovered assets toward payment on the judgment for support: 26 (1) the obligor and the person, persons, or business SB0027 Engrossed - 25 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 26 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 26 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 26 - LRB104 03086 JRC 13104 b 1 entity maintain records together. 2 (2) the obligor and the person, persons, or business 3 entity fail to maintain an arm's length relationship 4 between themselves with regard to any assets. 5 (3) the obligor transfers assets to the person, 6 persons, or business entity with the intent to perpetrate 7 a fraud on the obligee. 8 With respect to assets which are real property, no order 9 entered under this paragraph shall affect the rights of bona 10 fide purchasers, mortgagees, judgment creditors, or other lien 11 holders who acquire their interests in the property prior to 12 the time a notice of lis pendens pursuant to the Code of Civil 13 Procedure or a copy of the order is placed of record in the 14 office of the recorder of deeds for the county in which the 15 real property is located. 16 The court may also order in cases where the parent is 90 17 days or more delinquent in payment of support or has been 18 adjudicated in arrears in an amount equal to 90 days 19 obligation or more, that the parent's Illinois driving 20 privileges be suspended until the court determines that the 21 parent is in compliance with the order of support. The court 22 may also order that the parent be issued a family financial 23 responsibility driving permit that would allow limited driving 24 privileges for employment and medical purposes in accordance 25 with Section 7-702.1 of the Illinois Vehicle Code. The Clerk 26 of the Circuit Court shall certify the order suspending the SB0027 Engrossed - 26 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 27 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 27 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 27 - LRB104 03086 JRC 13104 b 1 driving privileges of the parent or granting the issuance of a 2 family financial responsibility driving permit to the 3 Secretary of State on forms prescribed by the Secretary of 4 State. Upon receipt of the authenticated documents, the 5 Secretary of State shall suspend the parent's driving 6 privileges until further order of the court and shall, if 7 ordered by the court, subject to the provisions of Section 8 7-702.1 of the Illinois Vehicle Code, issue a family financial 9 responsibility driving permit to the parent. 10 In addition to the penalties or punishment that may be 11 imposed under this Section, any person whose conduct 12 constitutes a violation of Section 15 of the Non-Support 13 Punishment Act may be prosecuted under that Act, and a person 14 convicted under that Act may be sentenced in accordance with 15 that Act. The sentence may include but need not be limited to a 16 requirement that the person perform community service under 17 Section 50 of that Act or participate in a work alternative 18 program under Section 50 of that Act. A person may not be 19 required to participate in a work alternative program under 20 Section 50 of that Act if the person is currently 21 participating in a work program pursuant to Section 505.1 of 22 this Act. 23 A support obligation, or any portion of a support 24 obligation, which becomes due and remains unpaid as of the end 25 of each month, excluding the child support that was due for 26 that month to the extent that it was not paid in that month, SB0027 Engrossed - 27 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 28 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 28 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 28 - LRB104 03086 JRC 13104 b 1 shall accrue simple interest as set forth in Section 12-109 of 2 the Code of Civil Procedure. An order for support entered or 3 modified on or after January 1, 2006 shall contain a statement 4 that a support obligation required under the order, or any 5 portion of a support obligation required under the order, that 6 becomes due and remains unpaid as of the end of each month, 7 excluding the child support that was due for that month to the 8 extent that it was not paid in that month, shall accrue simple 9 interest as set forth in Section 12-109 of the Code of Civil 10 Procedure. Failure to include the statement in the order for 11 support does not affect the validity of the order or the 12 accrual of interest as provided in this Section. 13 (c) A one-time charge of 20% is imposable upon the amount 14 of past-due child support owed on July 1, 1988 which has 15 accrued under a support order entered by the court. The charge 16 shall be imposed in accordance with the provisions of Section 17 10-21 of the Illinois Public Aid Code and shall be enforced by 18 the court upon petition. 19 (d) Any new or existing support order entered by the court 20 under this Section shall be deemed to be a series of judgments 21 against the person obligated to pay support thereunder, each 22 such judgment to be in the amount of each payment or 23 installment of support and each such judgment to be deemed 24 entered as of the date the corresponding payment or 25 installment becomes due under the terms of the support order. 26 Each such judgment shall have the full force, effect and SB0027 Engrossed - 28 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 29 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 29 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 29 - LRB104 03086 JRC 13104 b 1 attributes of any other judgment of this State, including the 2 ability to be enforced. Notwithstanding any other State or 3 local law to the contrary, a lien arises by operation of law 4 against the real and personal property of the obligor for each 5 installment of overdue support owed by the obligor. 6 (e) When child support is to be paid through the Clerk of 7 the Court in a county of 500,000 inhabitants or less, the order 8 shall direct the obligor to pay to the Clerk, in addition to 9 the child support payments, all fees imposed by the county 10 board under paragraph (4) of subsection (bb) of Section 27.1a 11 of the Clerks of Courts Act. When child support is to be paid 12 through the clerk of the court in a county of more than 500,000 13 but less than 3,000,000 inhabitants, the order shall direct 14 the obligor to pay to the clerk, in addition to the child 15 support payments, all fees imposed by the county board under 16 paragraph (4) of subsection (bb) of Section 27.2 of the Clerks 17 of Courts Act. Unless paid pursuant to an Income Withholding 18 Order/Notice for Support, the payment of the fee shall be by 19 payment acceptable to the clerk and shall be made to the order 20 of the Clerk. 21 (f) All orders for support, when entered or modified, 22 shall include a provision requiring the obligor to notify the 23 court and, in cases in which a party is receiving child and 24 spouse services under Article X of the Illinois Public Aid 25 Code, the Department of Healthcare and Family Services, within 26 7 days, (i) of the name and address of any new employer of the SB0027 Engrossed - 29 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 30 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 30 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 30 - LRB104 03086 JRC 13104 b 1 obligor, (ii) whether the obligor has access to health 2 insurance coverage through the employer or other group 3 coverage and, if so, the policy name and number and the names 4 of persons covered under the policy, except only the initials 5 of any covered minors shall be included, and (iii) of any new 6 residential or mailing address or telephone number of the 7 obligor. In any subsequent action to enforce a support order, 8 upon a sufficient showing that a diligent effort has been made 9 to ascertain the location of the obligor, service of process 10 or provision of notice necessary in the case may be made at the 11 last known address of the obligor in any manner expressly 12 provided by the Code of Civil Procedure or this Act, which 13 service shall be sufficient for purposes of due process. 14 (g) An order for support shall include a date on which the 15 current support obligation terminates. The termination date 16 shall be no earlier than the date on which the child covered by 17 the order will attain the age of 18. However, if the child will 18 not graduate from high school until after attaining the age of 19 18, then the termination date shall be no earlier than the 20 earlier of the date on which the child's high school 21 graduation will occur or the date on which the child will 22 attain the age of 19. The order for support shall state that 23 the termination date does not apply to any arrearage that may 24 remain unpaid on that date. Nothing in this subsection shall 25 be construed to prevent the court from modifying the order or 26 terminating the order in the event the child is otherwise SB0027 Engrossed - 30 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 31 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 31 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 31 - LRB104 03086 JRC 13104 b 1 emancipated. 2 (g-5) If there is an unpaid arrearage or delinquency (as 3 those terms are defined in the Income Withholding for Support 4 Act) equal to at least one month's support obligation on the 5 termination date stated in the order for support or, if there 6 is no termination date stated in the order, on the date the 7 child attains the age of majority or is otherwise emancipated, 8 the periodic amount required to be paid for current support of 9 that child immediately prior to that date shall automatically 10 continue to be an obligation, not as current support but as 11 periodic payment toward satisfaction of the unpaid arrearage 12 or delinquency. That periodic payment shall be in addition to 13 any periodic payment previously required for satisfaction of 14 the arrearage or delinquency. The total periodic amount to be 15 paid toward satisfaction of the arrearage or delinquency may 16 be enforced and collected by any method provided by law for 17 enforcement and collection of child support, including but not 18 limited to income withholding under the Income Withholding for 19 Support Act. Each order for support entered or modified on or 20 after January 1, 2005 (the effective date of Public Act 21 93-1061) must contain a statement notifying the parties of the 22 requirements of this subsection. Failure to include the 23 statement in the order for support does not affect the 24 validity of the order or the operation of the provisions of 25 this subsection with regard to the order. This subsection 26 shall not be construed to prevent or affect the establishment SB0027 Engrossed - 31 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 32 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 32 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 32 - LRB104 03086 JRC 13104 b 1 or modification of an order for support of a minor child or the 2 establishment or modification of an order for support of a 3 non-minor child or educational expenses under Section 513 of 4 this Act. 5 (h) An order entered under this Section shall include a 6 provision requiring either parent to report to the other 7 parent and to the Clerk of Court within 10 days each time 8 either parent obtains new employment, and each time either 9 parent's employment is terminated for any reason. The report 10 shall be in writing and shall, in the case of new employment, 11 include the name and address of the new employer. Failure to 12 report new employment or the termination of current 13 employment, if coupled with nonpayment of support for a period 14 in excess of 60 days, is indirect criminal contempt. For 15 either parent arrested for failure to report new employment 16 bond shall be set in the amount of the child support that 17 should have been paid during the period of unreported 18 employment. An order entered under this Section shall also 19 include a provision requiring either obligor and obligee to 20 advise the other of a change in residence within 5 days of the 21 change except when the court finds that the physical, mental, 22 or emotional health of a party or that of a child, or both, 23 would be seriously endangered by disclosure of the party's 24 address. 25 (i) The court does not lose the powers of contempt, 26 driver's license suspension, or other child support SB0027 Engrossed - 32 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 33 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 33 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 33 - LRB104 03086 JRC 13104 b 1 enforcement mechanisms, including, but not limited to, 2 criminal prosecution as set forth in this Act, upon the 3 emancipation of the minor child. 4 (Source: P.A. 102-823, eff. 5-13-22.) 5 (Text of Section after amendment by P.A. 103-967) 6 Sec. 505. Child support; contempt; penalties. 7 (a) In a proceeding for dissolution of marriage, legal 8 separation, declaration of invalidity of marriage, or 9 dissolution of a civil union, a proceeding for child support 10 following a legal separation or dissolution of the marriage or 11 civil union by a court that lacked personal jurisdiction over 12 the absent spouse, a proceeding for modification of a previous 13 order for child support under Section 510 of this Act, or any 14 proceeding authorized under Section 501 or 601 of this Act, 15 the court may order either or both parents owing a duty of 16 support to a child of the marriage or civil union to pay an 17 amount reasonable and necessary for support. The duty of 18 support owed to a child includes the obligation to provide for 19 the reasonable and necessary physical, mental and emotional 20 health needs of the child. For purposes of this Section, the 21 term "child" shall include any child under age 18 and any child 22 over the age of 18 who has not attained age 19 and or younger 23 who is still attending high school. For purposes of this 24 Section, the term "obligor" means the parent obligated to pay 25 support to the other parent. SB0027 Engrossed - 33 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 34 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 34 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 34 - LRB104 03086 JRC 13104 b 1 (1) Child support guidelines. The Illinois Department 2 of Healthcare and Family Services shall adopt rules 3 establishing child support guidelines which include 4 worksheets to aid in the calculation of the child support 5 obligations and a schedule of basic child support 6 obligations that reflects the percentage of combined net 7 income that parents living in the same household in this 8 State ordinarily spend on their child. The child support 9 guidelines have the following purposes: 10 (A) to establish as State policy an adequate 11 standard of support for a child, subject to the 12 ability of parents to pay; 13 (B) to make child support obligations more 14 equitable by ensuring more consistent treatment of 15 parents in similar circumstances; 16 (C) to improve the efficiency of the court process 17 by promoting settlements and giving courts and the 18 parties guidance in establishing levels of child 19 support; 20 (D) to calculate child support based upon the 21 parents' combined net income estimated to have been 22 allocated for the support of the child if the parents 23 and child were living in an intact household; 24 (E) to adjust child support based upon the needs 25 of the child; and 26 (F) to allocate the amount of child support to be SB0027 Engrossed - 34 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 35 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 35 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 35 - LRB104 03086 JRC 13104 b 1 paid by each parent based upon a parent's net income 2 and the child's physical care arrangements. 3 (1.5) Computation of basic child support obligation. 4 The court shall compute the basic child support obligation 5 by taking the following steps: 6 (A) determine each parent's monthly net income; 7 (B) add the parents' monthly net incomes together 8 to determine the combined monthly net income of the 9 parents; 10 (C) select the corresponding appropriate amount 11 from the schedule of basic child support obligations 12 based on the parties' combined monthly net income and 13 number of children of the parties; and 14 (D) calculate each parent's percentage share of 15 the basic child support obligation. 16 Although a monetary obligation is computed for each 17 parent as child support, the receiving parent's share is 18 not payable to the other parent and is presumed to be spent 19 directly on the child. 20 (2) Duty of support. The court shall determine child 21 support in each case by applying the child support 22 guidelines unless the court makes a finding that 23 application of the guidelines would be inappropriate, 24 after considering the best interests of the child and 25 evidence which shows relevant factors including, but not 26 limited to, one or more of the following: SB0027 Engrossed - 35 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 36 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 36 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 36 - LRB104 03086 JRC 13104 b 1 (A) the financial resources and needs of the 2 child; 3 (B) the financial resources and needs of the 4 parents; 5 (C) the standard of living the child would have 6 enjoyed had the marriage or civil union not been 7 dissolved; and 8 (D) the physical and emotional condition of the 9 child and his or her educational needs. 10 (3) Income. 11 (A) As used in this Section, "gross income" means 12 the total of all income from all sources, except 13 "gross income" does not include (i) benefits received 14 by the parent from means-tested public assistance 15 programs, including, but not limited to, Temporary 16 Assistance for Needy Families, Supplemental Security 17 Income, and the Supplemental Nutrition Assistance 18 Program or (ii) benefits and income received by the 19 parent for other children in the household, including, 20 but not limited to, child support, survivor benefits, 21 and foster care payments. Social security disability 22 and retirement benefits paid for the benefit of the 23 subject child must be included in the disabled or 24 retired parent's gross income for purposes of 25 calculating the parent's child support obligation, but 26 the parent is entitled to a child support credit for SB0027 Engrossed - 36 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 37 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 37 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 37 - LRB104 03086 JRC 13104 b 1 the amount of benefits paid to the other party for the 2 child. "Gross income" includes maintenance treated as 3 taxable income for federal income tax purposes to the 4 payee and received pursuant to a court order in the 5 pending proceedings or any other proceedings and shall 6 be included in the payee's gross income for purposes 7 of calculating the parent's child support obligation. 8 (B) As used in this Section, "net income" means 9 gross income minus either the standardized tax amount 10 calculated pursuant to subparagraph (C) of this 11 paragraph (3) or the individualized tax amount 12 calculated pursuant to subparagraph (D) of this 13 paragraph (3), and minus any adjustments pursuant to 14 subparagraph (F) of this paragraph (3). The 15 standardized tax amount shall be used unless the 16 requirements for an individualized tax amount set 17 forth in subparagraph (E) of this paragraph (3) are 18 met. "Net income" includes maintenance not includable 19 in the gross taxable income of the payee for federal 20 income tax purposes under a court order in the pending 21 proceedings or any other proceedings and shall be 22 included in the payee's net income for purposes of 23 calculating the parent's child support obligation. 24 (C) As used in this Section, "standardized tax 25 amount" means the total of federal and state income 26 taxes for a single person claiming the standard tax SB0027 Engrossed - 37 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 38 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 38 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 38 - LRB104 03086 JRC 13104 b 1 deduction, one personal exemption, and the applicable 2 number of dependency exemptions for the minor child or 3 children of the parties, and Social Security and 4 Medicare tax calculated at the Federal Insurance 5 Contributions Act rate. 6 (I) Unless a court has determined otherwise or 7 the parties otherwise agree, the party with the 8 majority of parenting time shall be deemed 9 entitled to claim the dependency exemption for the 10 parties' minor child. 11 (II) The Illinois Department of Healthcare and 12 Family Services shall promulgate a standardized 13 net income conversion table that computes net 14 income by deducting the standardized tax amount 15 from gross income. 16 (D) As used in this Section, "individualized tax 17 amount" means the aggregate of the following taxes: 18 (I) federal income tax (properly calculated 19 withholding or estimated payments); 20 (II) State income tax (properly calculated 21 withholding or estimated payments); and 22 (III) Social Security or self-employment tax, 23 if applicable (or, if none, mandatory retirement 24 contributions required by law or as a condition of 25 employment) and Medicare tax calculated at the 26 Federal Insurance Contributions Act rate. SB0027 Engrossed - 38 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 39 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 39 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 39 - LRB104 03086 JRC 13104 b 1 (E) In lieu of a standardized tax amount, a 2 determination of an individualized tax amount may be 3 made under items (I), (II), or (III) below. If an 4 individualized tax amount determination is made under 5 this subparagraph (E), all relevant tax attributes 6 (including filing status, allocation of dependency 7 exemptions, and whether a party is to claim the use of 8 the standard deduction or itemized deductions for 9 federal income tax purposes) shall be as the parties 10 agree or as the court determines. To determine a 11 party's reported income, the court may order the party 12 to complete an Internal Revenue Service Form 4506-T, 13 Request for Tax Transcript. 14 (I) Agreement. Irrespective of whether the 15 parties agree on any other issue before the court, 16 if they jointly stipulate for the record their 17 concurrence on a computation method for the 18 individualized tax amount that is different from 19 the method set forth under subparagraph (D), the 20 stipulated method shall be used by the court 21 unless the court rejects the proposed stipulated 22 method for good cause. 23 (II) Summary hearing. If the court determines 24 child support in a summary hearing under Section 25 501 and an eligible party opts in to the 26 individualized tax amount method under this item SB0027 Engrossed - 39 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 40 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 40 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 40 - LRB104 03086 JRC 13104 b 1 (II), the individualized tax amount shall be 2 determined by the court on the basis of 3 information contained in one or both parties' 4 Supreme Court approved Financial Affidavit (Family & 5 Divorce Cases) and relevant supporting documents 6 under applicable court rules. No party, however, 7 is eligible to opt in unless the party, under 8 applicable court rules, has served the other party 9 with the required Supreme Court approved Financial 10 Affidavit (Family & Divorce Cases) and has 11 substantially produced supporting documents 12 required by the applicable court rules. 13 (III) Evidentiary hearing. If the court 14 determines child support in an evidentiary 15 hearing, whether for purposes of a temporary order 16 or at the conclusion of a proceeding, item (II) of 17 this subparagraph (E) does not apply. In each such 18 case (unless item (I) governs), the individualized 19 tax amount shall be as determined by the court on 20 the basis of the record established. 21 (F) Adjustments to income. 22 (I) Multi-family adjustment. If a parent is 23 also legally responsible for support of a child 24 not shared with the other parent and not subject 25 to the present proceeding, there shall be an 26 adjustment to net income as follows: SB0027 Engrossed - 40 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 41 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 41 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 41 - LRB104 03086 JRC 13104 b 1 (i) Multi-family adjustment with court 2 order. The court shall deduct from the 3 parent's net income the amount of child 4 support actually paid by the parent pursuant 5 to a support order unless the court makes a 6 finding that it would cause economic hardship 7 to the child. 8 (ii) Multi-family adjustment without court 9 order. Upon the request or application of a 10 parent actually supporting a presumed, 11 acknowledged, or adjudicated child living in 12 or outside of that parent's household, there 13 shall be an adjustment to child support. The 14 court shall deduct from the parent's net 15 income the amount of financial support 16 actually paid by the parent for the child or 17 75% of the support the parent should pay under 18 the child support guidelines (before this 19 adjustment), whichever is less, unless the 20 court makes a finding that it would cause 21 economic hardship to the child. The adjustment 22 shall be calculated using that parent's income 23 alone. 24 (II) Spousal Maintenance adjustment. 25 Obligations pursuant to a court order for spousal 26 maintenance in the pending proceeding actually SB0027 Engrossed - 41 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 42 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 42 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 42 - LRB104 03086 JRC 13104 b 1 paid or payable to the same party to whom child 2 support is to be payable or actually paid to a 3 former spouse pursuant to a court order shall be 4 deducted from the parent's after-tax income, 5 unless the maintenance obligation is tax 6 deductible to the payor for federal income tax 7 purposes, in which case it shall be deducted from 8 the payor's gross income for purposes of 9 calculating the parent's child support obligation. 10 (3.1) Business income. For purposes of calculating 11 child support, net business income from the operation of a 12 business means gross receipts minus ordinary and necessary 13 expenses required to carry on the trade or business. As 14 used in this paragraph, "business" includes, but is not 15 limited to, sole proprietorships, closely held 16 corporations, partnerships, other flow-through business 17 entities, and self-employment. The court shall apply the 18 following: 19 (A) The accelerated component of depreciation and 20 any business expenses determined either judicially or 21 administratively to be inappropriate or excessive 22 shall be excluded from the total of ordinary and 23 necessary business expenses to be deducted in the 24 determination of net business income from gross 25 business income. 26 (B) Any item of reimbursement or in-kind payment SB0027 Engrossed - 42 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 43 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 43 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 43 - LRB104 03086 JRC 13104 b 1 received by a parent from a business, including, but 2 not limited to, a company car, reimbursed meals, free 3 housing, or a housing allowance, shall be counted as 4 income if not otherwise included in the recipient's 5 gross income, if the item is significant in amount and 6 reduces personal expenses. 7 (3.2a) Unemployment or underemployment. If a parent is 8 voluntarily unemployed or underemployed, child support 9 shall be calculated based on a determination of potential 10 income. In determining potential income, the court shall 11 consider the specific circumstances of a party, to the 12 extent known, including, but not limited to, the parent's: 13 (1) assets; 14 (2) ownership of a substantial non-income 15 producing asset; 16 (3) residence; 17 (4) employment and earning history; 18 (5) job skills; 19 (6) educational attainment; 20 (7) literacy; 21 (8) age; 22 (9) health; 23 (10) criminal records and other employment 24 barriers; and 25 (11) record of seeking work. 26 The court shall also consider the local job market, SB0027 Engrossed - 43 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 44 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 44 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 44 - LRB104 03086 JRC 13104 b 1 availability of local employers willing to hire the 2 parent, prevailing earning levels in the local community, 3 and other relevant background factors in the case. If 4 there is insufficient work history to determine employment 5 potential and probable earnings level, there shall be a 6 rebuttable presumption that the parent's potential income 7 is 75% of the most recent United States Department of 8 Health and Human Services Federal Poverty Guidelines for a 9 family of one person. Incarceration shall not be 10 considered voluntary unemployment for child support 11 purposes in establishing or modifying child support. 12 (3.2b) The court may impute income to a party only 13 upon conducting an evidentiary hearing or by agreement of 14 the parties. Imputation of income shall be accompanied by 15 specific written findings identifying the basis or bases 16 for imputation using these factors. 17 (3.3) Rebuttable presumption in favor of guidelines. 18 There is a rebuttable presumption in any judicial or 19 administrative proceeding for child support that the 20 amount of the child support obligation that would result 21 from the application of the child support guidelines is 22 the correct amount of child support. 23 (3.3a) Minimum child support obligation. There is a 24 rebuttable presumption that a minimum child support 25 obligation of $40 per month, per child, will be entered 26 for an obligor who has actual or imputed gross income at or SB0027 Engrossed - 44 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 45 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 45 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 45 - LRB104 03086 JRC 13104 b 1 less than 75% of the most recent United States Department 2 of Health and Human Services Federal Poverty Guidelines 3 for a family of one person, with a maximum total child 4 support obligation for that obligor of $120 per month to 5 be divided equally among all of the obligor's children. 6 (3.3b) Zero dollar child support order. For parents 7 with no gross income, who receive only means-tested 8 assistance, or who cannot work due to a medically proven 9 disability, incarceration, or institutionalization, there 10 is a rebuttable presumption that the $40 per month minimum 11 support order is inapplicable and a zero dollar order 12 shall be entered. 13 (3.4) Deviation factors. In any action to establish or 14 modify child support, whether pursuant to a temporary or 15 final administrative or court order, the child support 16 guidelines shall be used as a rebuttable presumption for 17 the establishment or modification of the amount of child 18 support. The court may deviate from the child support 19 guidelines if the application would be inequitable, 20 unjust, or inappropriate. Any deviation from the 21 guidelines shall be accompanied by written findings by the 22 court specifying the reasons for the deviation and the 23 presumed amount under the child support guidelines without 24 a deviation. These reasons may include: 25 (A) extraordinary medical expenditures necessary 26 to preserve the life or health of a party or a child of SB0027 Engrossed - 45 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 46 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 46 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 46 - LRB104 03086 JRC 13104 b 1 either or both of the parties; 2 (B) additional expenses incurred for a child 3 subject to the child support order who has special 4 medical, physical, or developmental needs; and 5 (C) any other factor the court determines should 6 be applied upon a finding that the application of the 7 child support guidelines would be inappropriate, after 8 considering the best interest of the child. 9 (3.5) Income in excess of the schedule of basic child 10 support obligation. A court may use its discretion to 11 determine child support if the combined adjusted net 12 income of the parties exceeds the highest level of the 13 schedule of basic child support obligation, except that 14 the basic child support obligation shall not be less than 15 the highest level of combined net income set forth in the 16 schedule of basic child support obligation. 17 (3.6) Extracurricular activities and school expenses. 18 The court, in its discretion, in addition to the basic 19 child support obligation, may order either or both parents 20 owing a duty of support to the child to contribute to the 21 reasonable school and extracurricular activity expenses 22 incurred which are intended to enhance the educational, 23 athletic, social, or cultural development of the child. 24 (3.7) Child care expenses. The court, in its 25 discretion, in addition to the basic child support 26 obligation, may order either or both parents owing a duty SB0027 Engrossed - 46 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 47 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 47 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 47 - LRB104 03086 JRC 13104 b 1 of support to the child to contribute to the reasonable 2 child care expenses of the child. The child care expenses 3 shall be made payable directly to a party or directly to 4 the child care provider at the time of child care 5 services. 6 (A) "Child care expenses" means actual expenses 7 reasonably necessary to enable a parent or non-parent 8 custodian to be employed, to attend educational or 9 vocational training programs to improve employment 10 opportunities, or to search for employment. "Child 11 care expenses" also includes deposits for securing 12 placement in a child care program, the cost of before 13 and after school care, and camps when school is not in 14 session. A child's special needs shall be a 15 consideration in determining reasonable child care 16 expenses. 17 (B) Child care expenses shall be prorated in 18 proportion to each parent's percentage share of 19 combined net income, and may be added to the basic 20 child support obligation if not paid directly by each 21 parent to the provider of child care services. The 22 obligor's and obligee's portion of actual child care 23 expenses shall appear in the support order. If 24 allowed, the value of the federal income tax credit 25 for child care shall be subtracted from the actual 26 cost to determine the net child care costs. SB0027 Engrossed - 47 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 48 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 48 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 48 - LRB104 03086 JRC 13104 b 1 (C) The amount of child care expenses shall be 2 adequate to obtain reasonable and necessary child 3 care. The actual child care expenses shall be used to 4 calculate the child care expenses, if available. When 5 actual child care expenses vary, the actual child care 6 expenses may be averaged over the most recent 12-month 7 period. When a parent is temporarily unemployed or 8 temporarily not attending educational or vocational 9 training programs, future child care expenses shall be 10 based upon prospective expenses to be incurred upon 11 return to employment or educational or vocational 12 training programs. 13 (D) An order for child care expenses may be 14 modified upon a showing of a substantial change in 15 circumstances. The party incurring child care expenses 16 shall notify the other party within 14 days of any 17 change in the amount of child care expenses that would 18 affect the annualized child care amount as determined 19 in the support order. 20 (3.8) Shared physical care. If each parent exercises 21 146 or more overnights per year with the child, the basic 22 child support obligation is multiplied by 1.5 to calculate 23 the shared care child support obligation. The court shall 24 determine each parent's share of the shared care child 25 support obligation based on the parent's percentage share 26 of combined net income. The child support obligation is SB0027 Engrossed - 48 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 49 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 49 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 49 - LRB104 03086 JRC 13104 b 1 then computed for each parent by multiplying that parent's 2 portion of the shared care support obligation by the 3 percentage of time the child spends with the other parent. 4 The respective child support obligations are then offset, 5 with the parent owing more child support paying the 6 difference between the child support amounts. The Illinois 7 Department of Healthcare and Family Services shall 8 promulgate a worksheet to calculate child support in cases 9 in which the parents have shared physical care and use the 10 standardized tax amount to determine net income. 11 (3.9) Split physical care. When there is more than one 12 child and each parent has physical care of at least one but 13 not all of the children, the support is calculated by 14 using 2 child support worksheets to determine the support 15 each parent owes the other. The support shall be 16 calculated as follows: 17 (A) compute the support the first parent would owe 18 to other parent as if the child in his or her care was 19 the only child of the parties; then 20 (B) compute the support the other parent would owe 21 to the first parent as if the child in his or her care 22 were the only child of the parties; then 23 (C) subtract the lesser support obligation from 24 the greater. 25 The parent who owes the greater obligation shall be 26 ordered to pay the difference in support to the other SB0027 Engrossed - 49 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 50 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 50 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 50 - LRB104 03086 JRC 13104 b 1 parent, unless the court determines, pursuant to other 2 provisions of this Section, that it should deviate from 3 the guidelines. 4 (4) Health care to be addressed by the court. 5 (A) A portion of the basic child support 6 obligation is intended to cover basic ordinary 7 out-of-pocket medical expenses. The court, in its 8 discretion, in addition to the basic child support 9 obligation, shall also provide for the child's current 10 and future medical needs by ordering either or both 11 parents to initiate health insurance coverage for the 12 child through currently effective health insurance 13 policies held by the parent or parents, purchase one 14 or more or all health, dental, or vision insurance 15 policies for the child, or provide for the child's 16 current and future medical needs through some other 17 manner. 18 (B) The court, in its discretion, may order either 19 or both parents to contribute to the reasonable health 20 care needs of the child not covered by insurance, 21 including, but not limited to, unreimbursed medical, 22 dental, orthodontic, or vision expenses and any 23 prescription medication for the child not covered 24 under the child's health insurance. 25 (C) If neither parent has access to appropriate 26 private health insurance coverage, the court may SB0027 Engrossed - 50 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 51 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 51 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 51 - LRB104 03086 JRC 13104 b 1 order: 2 (I) one or both parents to provide health 3 insurance coverage at any time it becomes 4 available at a reasonable cost; or 5 (II) the parent or non-parent custodian with 6 primary physical responsibility for the child to 7 apply for public health insurance coverage for the 8 child and require either or both parents to pay a 9 reasonable amount of the cost of health insurance 10 for the child. 11 The order may also provide that any time private 12 health insurance coverage is available at a reasonable 13 cost to that party it will be provided instead of cash 14 medical support. As used in this Section, "cash 15 medical support" means an amount ordered to be paid 16 toward the cost of health insurance provided by a 17 public entity or by another person through employment 18 or otherwise or for other medical costs not covered by 19 insurance. 20 (D) The amount to be added to the basic child 21 support obligation shall be the actual amount of the 22 total health insurance premium that is attributable to 23 the child who is the subject of the order. If this 24 amount is not available or cannot be verified, the 25 total cost of the health insurance premium shall be 26 divided by the total number of persons covered by the SB0027 Engrossed - 51 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 52 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 52 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 52 - LRB104 03086 JRC 13104 b 1 policy. The cost per person derived from this 2 calculation shall be multiplied by the number of 3 children who are the subject of the order and who are 4 covered under the health insurance policy. This amount 5 shall be added to the basic child support obligation 6 and shall be allocated between the parents in 7 proportion to their respective net incomes. 8 (E) After the health insurance premium for the 9 child is added to the basic child support obligation 10 and allocated between the parents in proportion to 11 their respective incomes for child support purposes, 12 if the obligor is paying the premium, the amount 13 calculated for the obligee's share of the health 14 insurance premium for the child shall be deducted from 15 the obligor's share of the total child support 16 obligation. If the obligee is paying for private 17 health insurance for the child, the child support 18 obligation shall be increased by the obligor's share 19 of the premium payment. The obligor's and obligee's 20 portion of health insurance costs shall appear in the 21 support order. 22 (F) Prior to allowing the health insurance 23 adjustment, the parent requesting the adjustment must 24 submit proof that the child has been enrolled in a 25 health insurance plan and must submit proof of the 26 cost of the premium. The court shall require the SB0027 Engrossed - 52 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 53 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 53 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 53 - LRB104 03086 JRC 13104 b 1 parent receiving the adjustment to annually submit 2 proof of continued coverage of the child to the other 3 parent, or as designated by the court. 4 (G) A reasonable cost for providing health 5 insurance coverage for the child may not exceed 5% of 6 the providing parent's gross income. Parents with a 7 net income below 133% of the most recent United States 8 Department of Health and Human Services Federal 9 Poverty Guidelines or whose child is covered by 10 Medicaid based on that parent's income may not be 11 ordered to contribute toward or provide private 12 coverage, unless private coverage is obtainable 13 without any financial contribution by that parent. 14 (H) If dental or vision insurance is included as 15 part of the employer's medical plan, the coverage 16 shall be maintained for the child. If not included in 17 the employer's medical plan, adding the dental or 18 vision insurance for the child is at the discretion of 19 the court. 20 (I) If a parent has been directed to provide 21 health insurance pursuant to this paragraph and that 22 parent's spouse or legally recognized partner provides 23 the insurance for the benefit of the child either 24 directly or through employment, a credit on the child 25 support worksheet shall be given to that parent in the 26 same manner as if the premium were paid by that parent. SB0027 Engrossed - 53 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 54 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 54 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 54 - LRB104 03086 JRC 13104 b 1 (4.5) In a proceeding for child support following 2 dissolution of the marriage or civil union by a court that 3 lacked personal jurisdiction over the absent spouse, and 4 in which the court is requiring payment of support for the 5 period before the date an order for current support is 6 entered, there is a rebuttable presumption that the 7 obligor's net income for the prior period was the same as 8 his or her net income at the time the order for current 9 support is entered. 10 (5) If the net income cannot be determined because of 11 default or any other reason, the court shall order support 12 in an amount considered reasonable in the particular case. 13 The final order in all cases shall state the support level 14 in dollar amounts. However, if the court finds that the 15 child support amount cannot be expressed exclusively as a 16 dollar amount because all or a portion of the obligor's 17 net income is uncertain as to source, time of payment, or 18 amount, the court may order a percentage amount of support 19 in addition to a specific dollar amount and enter such 20 other orders as may be necessary to determine and enforce, 21 on a timely basis, the applicable support ordered. 22 (6) If (i) the obligor was properly served with a 23 request for discovery of financial information relating to 24 the obligor's ability to provide child support, (ii) the 25 obligor failed to comply with the request, despite having 26 been ordered to do so by the court, and (iii) the obligor SB0027 Engrossed - 54 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 55 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 55 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 55 - LRB104 03086 JRC 13104 b 1 is not present at the hearing to determine support despite 2 having received proper notice, then any relevant financial 3 information concerning the obligor's ability to provide 4 child support that was obtained pursuant to subpoena and 5 proper notice shall be admitted into evidence without the 6 need to establish any further foundation for its 7 admission. 8 (a-3) Life insurance to secure support. At the discretion 9 of the court, a child support obligation pursuant to this 10 Section and Sections 510, 513, and 513.5 of this Act may be 11 secured, in whole or in part, by reasonably affordable life 12 insurance on the life of one or both parents on such terms as 13 the parties agree or as the court orders. The court may require 14 such insurance remain in full force and effect until the 15 termination of all obligations of support, subject to the 16 following: 17 (1) Existing life insurance. The court shall be 18 apprised through evidence, stipulation, or otherwise as to 19 the level, ownership, and type of existing life insurance 20 death benefit coverage available to one or both parents, 21 the cost of the premiums, cost ratings, and escalations 22 and assignment of the policy, if applicable, and all other 23 relevant circumstances. The court shall make findings 24 relative thereto. 25 (2) New life insurance. The court shall be apprised 26 through evidence, stipulation, or otherwise as to the SB0027 Engrossed - 55 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 56 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 56 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 56 - LRB104 03086 JRC 13104 b 1 availability of obtaining reasonably affordable new life 2 insurance. To the extent the court determines that the 3 support obligations should be secured, in whole or in 4 part, by new life insurance on the life of one or both 5 parents, the court may order that one or both parents 6 comply with all requirements to obtain such new life 7 insurance through employment, trade union, fraternal 8 organizations, associations, or individual means. 9 In determining the level and type of death benefits 10 coverage to be obtained by a parent, the court shall 11 consider access and availability of life insurance to that 12 parent, the cost of the premium, cost ratings, and 13 escalations, if applicable, and all other relevant 14 circumstances. 15 (3) Other security. If life insurance is unavailable 16 to a parent, the court, in its discretion, or as agreed to 17 by the parties, may order other equitable and reasonable 18 means to secure a child support obligation. 19 (a-5) In an action to enforce an order for child support 20 based on the obligor's failure to make support payments as 21 required by the order, notice of proceedings to hold the 22 obligor in contempt for that failure may be served on the 23 obligor by personal service or by regular mail addressed to 24 the last known address of the obligor. The last known address 25 of the obligor may be determined from records of the clerk of 26 the court, from the Federal Case Registry of Child Support SB0027 Engrossed - 56 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 57 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 57 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 57 - LRB104 03086 JRC 13104 b 1 Orders, or by any other reasonable means. 2 (b) Failure of either parent to comply with an order to pay 3 support shall be punishable as in other cases of contempt. In 4 addition to other penalties provided by law the court may, 5 after finding the parent guilty of contempt, order that the 6 parent be: 7 (1) placed on probation with such conditions of 8 probation as the court deems advisable; 9 (2) sentenced to periodic imprisonment for a period 10 not to exceed 6 months; provided, however, that the court 11 may permit the parent to be released for periods of time 12 during the day or night to: 13 (A) work; or 14 (B) conduct a business or other self-employed 15 occupation. 16 The court may further order any part or all of the earnings 17 of a parent during a sentence of periodic imprisonment paid to 18 the Clerk of the Circuit Court or to the parent having physical 19 possession of the child or to the non-parent custodian having 20 custody of the child of the sentenced parent for the support of 21 the child until further order of the court. 22 If a parent who is found guilty of contempt for failure to 23 comply with an order to pay support is a person who conducts a 24 business or who is self-employed, the court in addition to 25 other penalties provided by law may order that the parent do 26 one or more of the following: (i) provide to the court monthly SB0027 Engrossed - 57 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 58 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 58 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 58 - LRB104 03086 JRC 13104 b 1 financial statements showing income and expenses from the 2 business or the self-employment; (ii) seek employment and 3 report periodically to the court with a diary, listing, or 4 other memorandum of his or her employment search efforts; or 5 (iii) report to the Department of Employment Security for job 6 search services to find employment that will be subject to 7 withholding for child support. 8 If there is a unity of interest and ownership sufficient 9 to render no financial separation between an obligor and 10 another person or persons or business entity, the court may 11 pierce the ownership veil of the person, persons, or business 12 entity to discover assets of the obligor held in the name of 13 that person, those persons, or that business entity. The 14 following circumstances are sufficient to authorize a court to 15 order discovery of the assets of a person, persons, or 16 business entity and to compel the application of any 17 discovered assets toward payment on the judgment for support: 18 (1) the obligor and the person, persons, or business 19 entity maintain records together. 20 (2) the obligor and the person, persons, or business 21 entity fail to maintain an arm's length relationship 22 between themselves with regard to any assets. 23 (3) the obligor transfers assets to the person, 24 persons, or business entity with the intent to perpetrate 25 a fraud on the obligee. 26 With respect to assets which are real property, no order SB0027 Engrossed - 58 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 59 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 59 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 59 - LRB104 03086 JRC 13104 b 1 entered under this paragraph shall affect the rights of bona 2 fide purchasers, mortgagees, judgment creditors, or other lien 3 holders who acquire their interests in the property prior to 4 the time a notice of lis pendens pursuant to the Code of Civil 5 Procedure or a copy of the order is placed of record in the 6 office of the recorder of deeds for the county in which the 7 real property is located. 8 The court may also order in cases where the parent is 90 9 days or more delinquent in payment of support or has been 10 adjudicated in arrears in an amount equal to 90 days 11 obligation or more, that the parent's Illinois driving 12 privileges be suspended until the court determines that the 13 parent is in compliance with the order of support. The court 14 may also order that the parent be issued a family financial 15 responsibility driving permit that would allow limited driving 16 privileges for employment and medical purposes in accordance 17 with Section 7-702.1 of the Illinois Vehicle Code. The Clerk 18 of the Circuit Court shall certify the order suspending the 19 driving privileges of the parent or granting the issuance of a 20 family financial responsibility driving permit to the 21 Secretary of State on forms prescribed by the Secretary of 22 State. Upon receipt of the authenticated documents, the 23 Secretary of State shall suspend the parent's driving 24 privileges until further order of the court and shall, if 25 ordered by the court, subject to the provisions of Section 26 7-702.1 of the Illinois Vehicle Code, issue a family financial SB0027 Engrossed - 59 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 60 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 60 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 60 - LRB104 03086 JRC 13104 b 1 responsibility driving permit to the parent. 2 In addition to the penalties or punishment that may be 3 imposed under this Section, any person whose conduct 4 constitutes a violation of Section 15 of the Non-Support 5 Punishment Act may be prosecuted under that Act, and a person 6 convicted under that Act may be sentenced in accordance with 7 that Act. The sentence may include but need not be limited to a 8 requirement that the person perform community service under 9 Section 50 of that Act or participate in a work alternative 10 program under Section 50 of that Act. A person may not be 11 required to participate in a work alternative program under 12 Section 50 of that Act if the person is currently 13 participating in a work program pursuant to Section 505.1 of 14 this Act. 15 A support obligation, or any portion of a support 16 obligation, which becomes due and remains unpaid as of the end 17 of each month, excluding the child support that was due for 18 that month to the extent that it was not paid in that month, 19 shall accrue simple interest as set forth in Section 12-109 of 20 the Code of Civil Procedure. An order for support entered or 21 modified on or after January 1, 2006 shall contain a statement 22 that a support obligation required under the order, or any 23 portion of a support obligation required under the order, that 24 becomes due and remains unpaid as of the end of each month, 25 excluding the child support that was due for that month to the 26 extent that it was not paid in that month, shall accrue simple SB0027 Engrossed - 60 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 61 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 61 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 61 - LRB104 03086 JRC 13104 b 1 interest as set forth in Section 12-109 of the Code of Civil 2 Procedure. Failure to include the statement in the order for 3 support does not affect the validity of the order or the 4 accrual of interest as provided in this Section. 5 (c) A one-time charge of 20% is imposable upon the amount 6 of past-due child support owed on July 1, 1988 which has 7 accrued under a support order entered by the court. The charge 8 shall be imposed in accordance with the provisions of Section 9 10-21 of the Illinois Public Aid Code and shall be enforced by 10 the court upon petition. 11 (d) Any new or existing support order entered by the court 12 under this Section shall be deemed to be a series of judgments 13 against the person obligated to pay support thereunder, each 14 such judgment to be in the amount of each payment or 15 installment of support and each such judgment to be deemed 16 entered as of the date the corresponding payment or 17 installment becomes due under the terms of the support order. 18 Each such judgment shall have the full force, effect and 19 attributes of any other judgment of this State, including the 20 ability to be enforced. Notwithstanding any other State or 21 local law to the contrary, a lien arises by operation of law 22 against the real and personal property of the obligor for each 23 installment of overdue support owed by the obligor. 24 (e) When child support is to be paid through the Clerk of 25 the Court in a county of 500,000 inhabitants or less, the order 26 shall direct the obligor to pay to the Clerk, in addition to SB0027 Engrossed - 61 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 62 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 62 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 62 - LRB104 03086 JRC 13104 b 1 the child support payments, all fees imposed by the county 2 board under paragraph (2) of subsection (j-5) of Section 27.1b 3 of the Clerks of Courts Act. When child support is to be paid 4 through the clerk of the court in a county of more than 500,000 5 but less than 3,000,000 inhabitants, the order shall direct 6 the obligor to pay to the clerk, in addition to the child 7 support payments, all fees imposed by the county board under 8 paragraph (4) of subsection (bb) of Section 27.2 of the Clerks 9 of Courts Act. Unless paid pursuant to an Income Withholding 10 Order/Notice for Support, the payment of the fee shall be by 11 payment acceptable to the clerk and shall be made to the order 12 of the Clerk. 13 (f) All orders for support, when entered or modified, 14 shall include a provision requiring the obligor to notify the 15 court and, in cases in which a party is receiving child and 16 spouse services under Article X of the Illinois Public Aid 17 Code, the Department of Healthcare and Family Services, within 18 7 days, (i) of the name and address of any new employer of the 19 obligor, (ii) whether the obligor has access to health 20 insurance coverage through the employer or other group 21 coverage and, if so, the policy name and number and the names 22 of persons covered under the policy, except only the initials 23 of any covered minors shall be included, and (iii) of any new 24 residential or mailing address or telephone number of the 25 obligor. In any subsequent action to enforce a support order, 26 upon a sufficient showing that a diligent effort has been made SB0027 Engrossed - 62 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 63 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 63 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 63 - LRB104 03086 JRC 13104 b 1 to ascertain the location of the obligor, service of process 2 or provision of notice necessary in the case may be made at the 3 last known address of the obligor in any manner expressly 4 provided by the Code of Civil Procedure or this Act, which 5 service shall be sufficient for purposes of due process. 6 (g) An order for support shall include a date on which the 7 current support obligation terminates. The termination date 8 shall be no earlier than the date on which the child covered by 9 the order will attain the age of 18. However, if the child will 10 not graduate from high school until after attaining the age of 11 18, then the termination date shall be no earlier than the 12 earlier of the date on which the child's high school 13 graduation will occur or the date on which the child will 14 attain the age of 19. The order for support shall state that 15 the termination date does not apply to any arrearage that may 16 remain unpaid on that date. Nothing in this subsection shall 17 be construed to prevent the court from modifying the order or 18 terminating the order in the event the child is otherwise 19 emancipated. 20 (g-5) If there is an unpaid arrearage or delinquency (as 21 those terms are defined in the Income Withholding for Support 22 Act) equal to at least one month's support obligation on the 23 termination date stated in the order for support or, if there 24 is no termination date stated in the order, on the date the 25 child attains the age of majority or is otherwise emancipated, 26 the periodic amount required to be paid for current support of SB0027 Engrossed - 63 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 64 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 64 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 64 - LRB104 03086 JRC 13104 b 1 that child immediately prior to that date shall automatically 2 continue to be an obligation, not as current support but as 3 periodic payment toward satisfaction of the unpaid arrearage 4 or delinquency. That periodic payment shall be in addition to 5 any periodic payment previously required for satisfaction of 6 the arrearage or delinquency. The total periodic amount to be 7 paid toward satisfaction of the arrearage or delinquency may 8 be enforced and collected by any method provided by law for 9 enforcement and collection of child support, including but not 10 limited to income withholding under the Income Withholding for 11 Support Act. Each order for support entered or modified on or 12 after January 1, 2005 (the effective date of Public Act 13 93-1061) must contain a statement notifying the parties of the 14 requirements of this subsection. Failure to include the 15 statement in the order for support does not affect the 16 validity of the order or the operation of the provisions of 17 this subsection with regard to the order. This subsection 18 shall not be construed to prevent or affect the establishment 19 or modification of an order for support of a minor child or the 20 establishment or modification of an order for support of a 21 non-minor child or educational expenses under Section 513 of 22 this Act. 23 (h) An order entered under this Section shall include a 24 provision requiring either parent to report to the other 25 parent and to the Clerk of Court within 10 days each time 26 either parent obtains new employment, and each time either SB0027 Engrossed - 64 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 65 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 65 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 65 - LRB104 03086 JRC 13104 b 1 parent's employment is terminated for any reason. The report 2 shall be in writing and shall, in the case of new employment, 3 include the name and address of the new employer. Failure to 4 report new employment or the termination of current 5 employment, if coupled with nonpayment of support for a period 6 in excess of 60 days, is indirect criminal contempt. For 7 either parent arrested for failure to report new employment 8 bond shall be set in the amount of the child support that 9 should have been paid during the period of unreported 10 employment. An order entered under this Section shall also 11 include a provision requiring either obligor and obligee to 12 advise the other of a change in residence within 5 days of the 13 change except when the court finds that the physical, mental, 14 or emotional health of a party or that of a child, or both, 15 would be seriously endangered by disclosure of the party's 16 address. 17 (i) The court does not lose the powers of contempt, 18 driver's license suspension, or other child support 19 enforcement mechanisms, including, but not limited to, 20 criminal prosecution as set forth in this Act, upon the 21 emancipation of the minor child. 22 (Source: P.A. 102-823, eff. 5-13-22; 103-967, eff. 1-1-25.) 23 Section 95. No acceleration or delay. Where this Act makes 24 changes in a statute that is represented in this Act by text 25 that is not yet or no longer in effect (for example, a Section SB0027 Engrossed - 65 - LRB104 03086 JRC 13104 b SB0027 Engrossed- 66 -LRB104 03086 JRC 13104 b SB0027 Engrossed - 66 - LRB104 03086 JRC 13104 b SB0027 Engrossed - 66 - LRB104 03086 JRC 13104 b 1 represented by multiple versions), the use of that text does 2 not accelerate or delay the taking effect of (i) the changes 3 made by this Act or (ii) provisions derived from any other 4 Public Act. 5 Section 99. Effective date. This Act takes effect upon 6 becoming law. SB0027 Engrossed - 66 - LRB104 03086 JRC 13104 b