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1 Child Support Guidelines; Definitions; Adjusted Gross Income. Amend RSA 458-C:2, I to read as follows:
I. "Adjusted gross income" means gross income, less:
(a) Court-ordered or administratively ordered support actually paid to others, for adults or children.
(b) * Fifty percent of actual self-employment tax* paid.
(c) Mandatory, not discretionary, retirement contributions.
(d) Actual state income taxes paid.
(e) Amounts actually paid by the obligor for allowable child care expenses or the medical support obligation for the minor children to whom the child support order applies.
2 Effective Date. This act shall take effect January 1, 2027.
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1 Child Support Guidelines; Definitions; Adjusted Gross Income. Amend RSA 458-C:2, I to read as follows:
I. "Adjusted gross income" means gross income, less:
(a) Court-ordered or administratively ordered support actually paid to others, for adults or children.
(b) If a self-employed obligor, 50 *** Fiftytax* and Medicare taxes** paid.
(c) Mandatory, not discretionary, retirement contributions.
(d) Actual state income taxes paid.
(e) Amounts actually paid by the obligor for allowable child care expenses or the medical support obligation for the minor children to whom the child support order applies.
(f) If an employee obligor, amounts withheld for Social Security and Medicare taxes.
2 Effective Date. This act shall take effect January 1, 2027.