SLS 14RS-495 REENGROSSED Page 1 of 8 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. Regular Session, 2014 SENATE BILL NO. 85 BY SENATOR MURRAY (On Recommendation of the Louisiana State Law Institute) FAMILY LAW. Provides for consideration of certain child care expenses for purposes of child support when the expenses are incurred by a parent receiving job training or education. (8/1/14) AN ACT1 To amend and reenact R.S. 9:315.3 and 315.20, relative to the obligation of child support;2 to provide for child care costs; to provide terms and conditions; and to provide for3 related matters.4 Be it enacted by the Legislature of Louisiana:5 Section 1. R.S. 9:315.3 and 315.20 are hereby amended and reenacted to read as6 follows:7 §315.3. Net child Child care costs; addition to basic obligation8 A. Net child care costs shall be added to the basic child support obligation.9 The net child care costs are determined by applying the Federal Credit for Child and10 Dependent Care Expenses provided in Internal Revenue Form 2441 to the total or11 actual child care costs.12 B. Reasonable child care expenses incurred by either parent while13 receiving job training or education necessary to obtain employment or enhance14 earning potential may be added to the basic child support obligation unless such15 expenses unreasonably burden the parent paying child support.16 * * *17 SB NO. 85 SLS 14RS-495 REENGROSSED Page 2 of 8 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. §315.20. Worksheets1 Obligation Worksheet A2 (The worksheet for calculation of the total support obligation3 under R.S. 9:315.8 and 315:10)4 5 Court _________________________6 Case Number ___________________7 ______________________________8 Petitioner 9 Parish ___________________Louisiana Div/CtRm ________________________ _________________________________ Respondent Children Date of Birth10 ______________________________11 ______________________________12 ______________________________13 Children Date of Birth _________________________________ _________________________________ _________________________________ 14 15 A. Petitioner B. Respondent C. Combined 1.MONTHLY GROSS INCOME (R.S. 9:315.2(A))16 a. Preexisting child support payment.17 b. Preexisting spousal support payment.18 $ - - $ - - 2.MONTHLY ADJUSTED GROSS19 INCOME (Line 1 minus 1a and 1b). 20 $ $ 3.COMBINED MONTHLY ADJUSTED21 GROSS INCOME (Line 2 Column A plus22 Line 2 Column B). (R.S. 9:315.2(C))23 $ 4.PERCENTAGE SHARE OF INCOME24 (Line 2 divided by line 3). (R.S.25 9:315.2(C))26 % % SB NO. 85 SLS 14RS-495 REENGROSSED A. Petitioner B. Respondent C. Combined Page 3 of 8 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. 5.BASIC CHILD SUPPORT1 OBLIGATION (Compare line 3 to Child2 Support Schedule). (R.S. 9:315.2(D))3 $ a.Net Child Care Costs (Cost minus4 Federal Tax Credit). (R.S. 9:315.3)5 b.Child's Health Insurance Premium6 Cost. (R.S. 9:315.4)7 c.Extraordinary Medical Expenses8 (Uninsured Only). (Agreed to by9 parties or by order of the court). (R.S.10 9:315.5)11 d.Extraordinary Expenses (Agreed to by12 parties or by order of the court). (R.S.13 9:315.6)14 e.Optional. Minus extraordinary15 adjustments (Child's income if16 applicable). (R.S. 9:315.7)17 + + + + - 6.TOTAL CHILD SUPPORT18 OBLIGATION (Add lines 5, 5a, 5b, 5c,19 and 5d; Subtract line 5e).(R.S. 9:315.8)20 $ 7.EACH PARTY'S CHILD SUPPORT21 OBLIGATION (Multiply line 4 times line22 6 for each parent).23 $ $ SB NO. 85 SLS 14RS-495 REENGROSSED A. Petitioner B. Respondent C. Combined Page 4 of 8 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. 8.DIRECT PAYMENTS made by the1 noncustodial parent on behalf of the child2 for work-related net child care costs,3 health insurance premiums, extraordinary4 medical expenses, or extraordinary5 expenses.6 - 9. RECOMMENDED CHILD SUPPORT7 ORDER (Subtract line 8 from line 7).8 $ 9 Comments, calculations, or rebuttals to schedule or adjustments if made under 8 above or10 if ordering a credit for a joint custodial arrangement:11 Prepared by Date 12 Obligation Worksheet B13 (The worksheet for calculation of the total child support14 obligation under R.S. 9:315.9)15 Court 16 Case Number17 18 Petitioner19 Parish Louisiana Div/CtRm Respondent Children Date of Birth20 21 22 23 Children Date of Birth SB NO. 85 SLS 14RS-495 REENGROSSED Page 5 of 8 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. 1 A. Petitioner B. Respondent C. Combined 1.MONTHLY GROSS INCOME (R.S. 9:315.2(A))2 a. Preexisting child support payment.3 b. Preexisting spousal support payment.4 $ - - $ - - 2.MONTHLY ADJUSTED GROSS5 INCOME (Line 1 minus 1a and 1b). 6 $ $ 3.COMBINED MONTHLY ADJUSTED7 GROSS INCOME (Line 2 Column A8 plus Line 2 Column B) (R.S.9 9:315.2(C))10 $ 4.PERCENTAGE SHARE OF INCOME11 (Line 2 divided by line 3) (R.S.12 9:315.2(C))13 % % 5.BASIC CHILD SUPPORT14 OBLIGATION (Compare line 3 to Child15 Support Schedule) (R.S. 9:315.2(D))16 $ 6.SHARED CUSTODY BASIC17 OBLIGATION (Line 5 times 1.5) (R.S.18 9:315.9(A)(2))19 $ 7.EACH PARTY'S THEORETICAL20 CHILD SUPPORT OBLIGATION21 (Multiply line 4 times line 6 for each22 party)(R.S. 9:315.9(A)(2))23 $ $ 8.PERCENTAGE with each party (Use24 actual percentage of time spent with25 each party, if percentage is not 50%)26 (R.S. 9:315.9(A)(3))27 % % SB NO. 85 SLS 14RS-495 REENGROSSED A. Petitioner B. Respondent C. Combined Page 6 of 8 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. 9.BASIC CHILD SUPPORT1 OBLIGATION FOR TIME WITH2 OTHER PARTY (Cross Multiply line 73 for each party times line 8 for the other4 party) (R.S. 9:315.9(A) (3)) (For Line 95 Column A, multiply Line 7 Column A6 times Line 8 Column B) (For Line 97 Column B, multiply Line 7 Column B8 times Line 8 Column A)9 $ $ a.Net Child Care Costs (Costs minus10 Federal Tax Credit) (R.S. 9:315.3)11 + b.Child's Health Insurance Premium12 Cost (R.S. 9:315.4)13 + c.Extraordinary Medical Expenses14 (Uninsured only) (Agreed to by15 parties or by order of court (R.S.16 9:315.5)17 + d.Extraordinary Expenses (Agreed to18 by parties or by order of the court)19 (R.S. 9:315.6)20 e.Optional: Minus extraordinary21 adjustments (Child's income if22 applicable) (R.S. 9:315.7)23 + - 10. TOTAL24 EXPENSES/EXTRAORDINARY25 ADJUSTMENTS (Add lines 9a, 9b, 9c,26 and 9d; Subtract line 9e)27 $ SB NO. 85 SLS 14RS-495 REENGROSSED A. Petitioner B. Respondent C. Combined Page 7 of 8 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. 11. EACH PARTY'S PROPORTIONATE1 SHARE of Expenses/Extraordinary2 Adjustments (Line 4 times line 10) (R.S.3 9:315.9(A)(4))4 $ $ 12. DIRECT PAYMENTS made by either5 party on behalf of the child for work-6 related net child care costs, health7 insurance premiums, extraordinary8 medical expenses, or extraordinary9 expenses. Deduct each party's10 proportionate share of an expense owed11 directly to a third party. If either parent's12 proportionate share of an expense is13 owed to the other parent, enter zero.14 (R.S. 9:315.9(A)(5))15 - - 13. EACH PARTY'S CHILD SUPPORT16 OBLIGATION (Line 9 plus line 11 and17 minus line 12) (R.S. 9:315.9(A)(4) and18 (5))19 $ $ 14. RECOMMENDED CHI LD SUPPORT20 ORDER (Subtract lesser amount from21 greater amount in line 13 and place the22 difference in the appropriate column)23 (R.S. 9:315.9(A)(6))24 $ $ 25 Comments, calculations, or rebuttals to schedule or adjustments:26 Prepared by Date27 SB NO. 85 SLS 14RS-495 REENGROSSED Page 8 of 8 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. * * *1 The original instrument was prepared by Julie J. Baxter. The following digest, which does not constitute a part of the legislative instrument, was prepared by Linda Nugent. DIGEST Murray (SB 85) Present law provides for the calculation of net child care costs as it applies to the basic child support obligation. Proposed law allows the definition of child care costs to include the reasonable child care expenses incurred by either parent while receiving job training or education necessary to obtain employment or enhance earning potential when calculating the basic child support obligation. Present law provides worksheets for calculating total child support obligation. Proposed law provides worksheets for the calculation of total child support obligation including the application of the new definition of child care costs. Effective August 1, 2014. (Amends R.S. 9:315.3 and 315.20) Summary of Amendments Adopted by Senate Senate Floor Amendments to engrossed bill 1. Specifies that the definition of child care costs are to be reasonable.