Rule 32

Rule Text

Child-support guidelines.

Preface Relating to Scope. This rule, as amended effective June 1, 2023, shall apply to all new actions filed or proceedings instituted on or after June 1, 2023. Any actions or proceedings instituted before June 1, 2023, shall be governed by Rule 32 as it read before June 1, 2023.

(A) Child-support guidelines established. Guidelines for child support are hereby established for use in any action to establish or modify child support, whether temporary or permanent. There shall be a rebuttable presumption, in any judicial or administrative proceeding for the establishment or modification of a child-support order, that the amount of the order that would result from the application of these guidelines is the correct amount of child support to be ordered. A written finding on the record indicating that the application of the guidelines would be unjust or inappropriate shall be sufficient to rebut the presumption if the finding is based upon:

(i) A fair, written agreement between the parties establishing a different amount and stating the reasons therefor; or

(ii) A determination by the court, based upon evidence presented in court and stating the reasons therefor, that application of the guidelines would be manifestly unjust or inequitable.

(1) REASONS FOR DEVIATING FROM THE GUIDELINES. Reasons for deviating from the guidelines may include, but are not limited to, the following:

(a) Shared physical custody or visitation rights providing for periods of physical custody or care of children by the obligor parent substantially in excess of those customarily approved or ordered by the court;

(b) Extraordinary costs of transportation for purposes of visitation borne substantially by one parent;

(d) Assets of, or unearned income received by or on behalf of, a child or children;

(e) The assumption under the Internal Revenue Code that the custodial parent will claim the federal and state income-tax exemptions for the children in his or her custody will not be followed in the case;

(f) The actual child-care costs incurred on behalf of the children because of the employment or job search of either parent exceeds the costs allowed under subsection (B)(8) of this rule by twenty percent (20%) or more; and

(g) A parent incurs child-care costs associated with the parent's training or education necessary to obtain a job or to enhance that parent's earning potential, not to exceed a reasonable time as determined by the court. To justify deviating from the guidelines on this basis, the parent must prove by a preponderance of the evidence that the job training or education will benefit the child or children being supported, and child-care costs associated with such training or education shall not exceed the amount required to provide care from a licensed source for the child or children, based on a schedule of guidelines developed by the Alabama Department of Human Resources; and

(h) Other facts or circumstances that the court finds contribute to the best interest of the child or children for whom child support is being determined.

The existence of one or more of the reasons enumerated in this section does not require the court to deviate from the guidelines, but the reason or reasons may be considered in deciding whether to deviate from the guidelines. The court may deviate from the guidelines even if no reason enumerated in this section exists, if evidence of other reasons justifying deviation is presented.

(2) STIPULATIONS. Stipulations presented to the court shall be reviewed by the court before approval. No hearing shall be required; however, the court shall use the guidelines in reviewing the adequacy of child-support orders negotiated by the parties and shall review income statements that fully disclose the financial status of the parties. The court, however, may accept from the parties and/or their attorneys of record a Child-Support Guidelines Notice of Compliance (Form CS-43) that indicates compliance with this rule or, in the event the guidelines have not been followed, the reason for the deviation therefrom and the amount of support that would have been required under the guidelines.

(3) MODIFICATIONS. The guidelines shall be used by the parties as the basis for periodic updates of child-support obligations.

(a) The provisions of any judgment respecting child support shall be modified only as to installments accruing after the filing of the petition for modification.

(b) A party seeking a modification of child support must plead and prove that there has occurred a material change in circumstances that is substantial and continuing since the last order of child support.

(c) There shall be a rebuttable presumption that child support should be modified when the difference between the existing child-support order and the amount determined by application of these guidelines varies more than ten percent (10%), unless the variation is due to the fact that the existing childsupport award resulted from a rebuttal of the guidelines and there has been no change in the circumstances that resulted in the rebuttal of the guidelines.

(d) The existence of the guidelines or periodic changes to the guidelines in and of themselves do not constitute proof of a material change in circumstances that is substantial and continuing.

(e) A trial court has discretion and authority to modify a child-support obligation even when there is not a ten percent (10%) variation between the current obligation and the guidelines when a petitioner has proven a material change in circumstances that is substantial and continuing. Likewise, a trial court has discretion to deny a modification even when the ten percent (10%) variation is present, based on a finding that the application of the guidelines in that case would be manifestly unjust or inequitable.

(f) The need to provide for the children's health-care needs, through health insurance or other means, is an adequate basis on which to modify an order, regardless of whether a modification of the dollar amount of child support is necessary.

(4) HEALTH-CARE NEEDS. All orders establishing or modifying child support shall, at a minimum, provide for the children's health-care needs through private or public health-care coverage and/or cash medical support. Normally, health-care coverage for the children should be required if it is available to either parent through his or her employment or pursuant to any other plan at a reasonable cost and is accessible to the children.

(B) Definitions.

(1) INCOME. For purposes of the guidelines established by this rule, "income" means actual gross income of a parent, if the parent is employed to full capacity, or the actual gross income the parent has the ability to earn if the parent is unemployed or underemployed.

(2) GROSS INCOME.

(a) "Gross income" includes income from any source, and includes, but is not limited to, salaries, wages, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, Social Security benefits, veteran’s benefits, workers' compensation benefits, unemployment-insurance benefits, disability-insurance benefits, gifts, prizes, and preexisting periodic alimony.

(b) "Gross income" does not include child support received for other children or benefits received from means-tested public-assistance programs, including, but not limited to, Temporary Assistance for Needy Families, Supplemental Security Income, food stamps, and general assistance.

(3) SELF-EMPLOYMENT INCOME.

(a) For income from self-employment, rent, royalties, proprietorship of business, or joint ownership of partnership or closely held corporation, "gross income" means gross receipts minus ordinary and necessary expenses required to produce this income, as allowed by the Internal Revenue Service, with the exceptions noted in subsection (B)(3)(b).

(b) "Ordinary and necessary expenses" does not include amounts allowable by the Internal Revenue Service for the accelerated component of depreciation expenses, investment tax credits, or any other business expenses determined by the court to be inappropriate for determining gross income for purposes of calculating child support.

(4) OTHER INCOME. Expense reimbursements or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business shall be counted as income if they are significant and reduce personal-living expenses.

(5) UNEMPLOYMENT; UNDEREMPLOYMENT. If the court finds that either parent is voluntarily unemployed or underemployed, it shall estimate the income that parent would otherwise have and shall impute to that parent that income; the court shall calculate child support based on that parent's imputed income. In determining the amount of income to be imputed to a parent who is unemployed or underemployed, the court should take into consideration the specific circumstances of the parent to the extent known, including such factors as the parent's assets, residence, employment and earnings history, job skills, educational attainment, literacy, age, health, criminal record and other employment barriers, and record of seeking work, as well as the local job market, the availability of employers willing to hire the parent, prevailing earnings level in the local community, and other relevant background factors in the case. The court may take into account the presence of a young or physically or mentally disabled child necessitating the parent's need to stay in the home and therefore the inability to work. Incarceration may not be treated as voluntary unemployment in establishing or modifying a child-support order.

(6) PREEXISTING CHILD-SUPPORT OBLIGATION. The amount of child support actually being paid by a parent pursuant to an order for child support of other children shall be deducted from that parent's "gross income." If a parent is legally responsible for and is actually providing child support for other children, but not pursuant to an order of child support, a deduction for an "imputed preexisting childsupport obligation" may be made from that parent's gross income. The imputed preexisting child-support obligation shall be that amount specified in the schedule of basic child-support obligations based on that parent's unadjusted gross income and the number of other children for whom that parent is legally responsible. "Other children" means children who are not the subject of the particular child-support determination being made. If the proceeding is one to modify an existing order of child support, no deduction should be made for other children born or adopted after the initial order of child support was entered, except for child support paid pursuant to another order of child support.

(7) HEALTH-INSURANCE COVERAGE/CASH MEDICAL SUPPORT.

(a) Medical support in the form of health-care coverage and/or cash medical support shall be ordered provided that health-care coverage is available to either parent at a reasonable cost and/or cash medical support is considered reasonable in cost. The health-care coverage must be "accessible" to the children, as that term is defined in subsection (B(7)(c)(4).

(b) Cash medical support may be ordered in addition to health-care coverage. Cash medical support does not have to be a stand-alone amount. Cash medical support for uninsured medical expenses can be allocated between the parents.

(1) Cash Medical Support. Cash medical support is an amount ordered to be paid toward the cost of health insurance provided by a public entity or by another parent through employment or otherwise, or for other medical costs not covered by insurance.

(2) Health-care coverage. Health- care coverage includes fee for service, health maintenance organization, preferred provider organization, and other types of private health insurance and public health-care coverage under which medical services could be provided to the dependent child or children.

(3) Reasonable Cost. Cash medical support or the cost of health insurance is considered reasonable in cost if the cost to the parent responsible for providing medical support does not exceed 10% of his or her gross income.

(4) Accessible. Health-care coverage shall be deemed "accessible" if ordinary medical care is available to the children within a 100-mile radius of their residence.

(d) The actual cost to provide health-care coverage for the child or children shall be added to the "basic child-support obligation" and shall be divided between the parents in proportion to their adjusted gross income in the percentages indicated on the applicable Child-Support Guidelines form (Form CS-42 or Form CS-42-S).

(e) The amount to be added to the "basic child-support obligation" and inserted either in Line 6 ("Health-Care-Coverage Costs") of the CS-42 Child-Support Guidelines form or in Line 7 ("Health-Care-Coverage Costs") of the CS-42-S Child-Support Guidelines form shall be the pro rata portion of the healthcarecoverage cost attributable to the child or children who are the subject of the support order, which shall be calculated by dividing the total healthcarecoverage cost actually paid by, or on behalf of, the parent ordered to provide the coverage by the total number of persons (adult and/or children) covered and then multiplying the result by the number of children who are the subject of the support order.

(f) After the "total child-support obligation" is calculated and divided between the parents in proportion to their "monthly adjusted gross income," the amount added pursuant to subsection (B)(7)(e) shall be deducted from the obligor's share of the total child-support obligation, provided the obligor actually pays the health-care-coverage cost. If the obligee is actually paying the cost, no further adjustment is necessary.

(g) If, at any time while a child-support order providing for a healthcarecoverage adjustment is in effect, the health-care coverage is allowed to lapse, is terminated, or otherwise no longer covers the child or children for whose benefit the order was issued, the court (i) may find the amount deducted from the obligor's child-support obligation therefor to be an arrearage in the obligor's total child-support obligation; (ii) may find the obligor liable for medical expenses that would otherwise have been covered under the health-care coverage; and/or (iii) may enter such other order as it shall deem appropriate.

(8) CHILD-CARE COSTS.

(a) Child-care costs, incurred on behalf of the children because of employment or job search of either parent, shall be added to the "basic child-support obligation." Child-care costs shall not exceed the amount required to provide care from a licensed source for the children, based on a schedule of guidelines developed by the Alabama Department of Human Resources. Before the Alabama Department of Human Resources implements any revision to the schedule of child-care-cost guidelines, it shall provide the administrative director of courts ("the ADC") a copy of the revised schedule. The ADC shall, as soon as reasonably practicable thereafter, disseminate the revised schedule to all circuit and district court judges and clerks and the Family Law Section of the Alabama State Bar. The clerk shall maintain the current schedule in his or her office, shall make it available for review, and shall provide copies of it on request, at the customary cost for copies of documents.

(b) After the "total child-support obligation" is calculated, the amount added pursuant to subsection (B)(8)(a) shall be deducted from the share of the total child-support obligation of the parent who actually pays the child-care costs.

(9) Credit for Third-Party Payment to Children

(a) Social Security retirement, survivor's, or disability-insurance benefits, veteran's benefits, railroad retirement or any other third-party payments paid for the children based on the support obligor's earnings record or other eligibility requirement attributable to the support obligor shall be credited against that parent's support obligation, for so long as it is being received by the support payee, as follows:

(1) Determine the total child-support obligation; then

(2) Determine the monthly benefit amount that is attributable to the obligor and that the support recipient receives for the children and then subtract that amount from the total child-support obligation.

(a) If the children's obligor-based benefit exceeds the total support amount, then no additional support amount should be ordered.

(b) If the children's obligor-based benefits are less than the obligor's total support amount, then the difference between the benefits received for the children and the total support amount becomes the ordered child-support obligation.

(b) The following payments to the children by a third party shall not be credited toward the support obligor's child-support obligation:

(1) Payments that are not based on the support obligor's earnings record or other eligibility requirement attributable to the support obligor;

(2) Any payments resulting from the disability of the child;

(3) Any payment received in excess of the amount of child support owed to the child;

(4) Any payment received by the child shall not be credited against arrearages that accrued before the receipt of the obligor's benefits;

(5) Social Security income benefits paid to the child; and

(6) Adoption subsidy paid to adoptive parents of a special-needs child pursuant to  26-10-20 et seq., Code of Alabama 1975.

(10) SPLIT CUSTODY. In those situations where each parent has primary physical custody of one or more children, child support shall be computed in the following manner:

(a) Compute the child support the father would owe to the mother for the children in her custody as if they were the only children of the two parties; then

(b) Compute the child support the mother would owe to the father for the children in his custody as if they were the only children of the two parties; then

(c) Subtract the lesser child-support obligation from the greater. The parent who owes the greater obligation should be ordered to pay the difference in child support to the other parent, unless the court determines, pursuant to other provisions of this rule, that it should deviate from the guidelines.

BASIC CHILD-SUPPORT OBLIGATION.

(1) The basic child-support obligation shall be determined by using the schedule of basic child-support obligations. The category entitled "combined adjusted gross income" in the schedule means the combined monthly adjusted gross income of both parents. "Adjusted gross income" means gross income less preexisting child-support obligations, less preexisting periodic alimony actually paid by a parent to a former spouse. For combined adjusted grossincome amounts falling between amounts shown in the schedule, the lower value shall be used if the combined adjusted gross income falls less than halfway between the amounts shown in the schedule. Where the combined adjusted gross income falls halfway or more than halfway between two amounts, the higher value shall be used. The category entitled "number of children due support" in the schedule means children for whom the parents share joint legal responsibility and for whom child support is being sought. The court may use its discretion in determining child support in circumstances where combined adjusted gross income exceeds the uppermost levels of the schedule.

(2) COMPUTATION OF CHILD SUPPORT. A total child-support obligation is determined by adding the basic child-support obligation, work-related childcare costs, and health-care-coverage costs. The total child-support obligation shall be divided between the parents in proportion to their adjusted gross incomes. The obligation of each parent is computed by multiplying the total child-support obligation by each parent's percentage share of their combined adjusted gross income. The custodial parent shall be presumed to spend his or her share directly on the child.

(3) ROUNDING. All dollar amounts used in child-support calculations under this rule, including the recommended child-support order, shall be rounded to the nearest dollar, and all percentages shall be rounded to the nearest one percent.

(4) ADDITIONAL AMOUNTS FOR CHILD SUPPORT. In addition to the recommended child-support order, the court may order additional amounts for extraordinary medical, dental, and educational expenses if (i) the parties have in writing agreed to these amounts or (ii) the court, upon reviewing the evidence, determines that these amounts are in the best interest of the children and states its reasons for ordering these additional amounts.

(5) SELF-SUPPORT RESERVE ("SSR") CALCULATION.

(a) The SSR calculation is used to ensure that the obligor's basic subsistence needs are met.

(b) The amount of the SSR, $981, is based on the 2021 federal poverty levels, adjusted for Alabama incomes.

(c) To perform the SSR calculation, first determine the "Income Available After SSR" by subtracting the SSR amount from the "Monthly Adjusted Gross Income" entered on Line 2 of the Child-Support Guidelines form (Form CS-42); the difference should be entered on Line 11 of the ChildSupport Guidelines form. Next, calculate the "Income Available for Support" by entering 85% of the amount entered on Line 11 of the ChildSupport Guidelines form onto Line 12 of the Child-Support Guidelines form.

(d) The "Recommended Child-Support Order" on Line 13 of the ChildSupport Guidelines form is the lesser of "Each Parent's Adjusted Child-Support Obligation" on Line 10 of the Child-Support Guidelines form and the "Income Available for Support" entered on Line 12 of the ChildSupport Guidelines form. If the amount entered on Line 12 is less than $50, there is a rebuttable presumption that a $50 minimum amount should be entered.

(6) ZERO-DOLLAR ORDER. If the obligor has no gross income and receives only means-tested assistance, there is a rebuttable presumption that a zero-dollar order, i.e., and order requiring no child support from the obligor, shall be entered. If the obligor has no gross income and is incarcerated or institutionalized for a period of more than 180 consecutive calendar days, there is a rebuttable presumption that a zero-dollar order shall be entered. Completion of the Child-Support Guidelines form (Form CS-42), the ChildSupport-Obligation Income Statement/Affidavit form (Form CS-41), and the Child-Support Guidelines Notice of Compliance form (Form CS-43) specifying the reason for the zero-dollar child-support order is required.

(7) Shared 50% physical-custody adjustment ("SPCA").

(a) Solely for purposes of child-support calculations made pursuant to this rule, "shared 50% physical custody" shall refer to a court-ordered physical-custody arrangement whereby each parent retains physical custody of a child 50% (or approximately 50%) of the time.

(b) When the court orders shared 50% physical custody, the SPCA shall apply as described herein, and child support shall be calculated using Form CS-42-S, instead of Form CS-42. The basic child-support obligation derived from the Schedule of Basic Child-Support Obligations shall be determined as if shared 50% physical custody had not been ordered. The basic child-support obligation on Line 4 of Form CS-42-S shall then be multiplied by 150%. Costs and credits for work-related child care and health-care coverage shall be determined as if shared 50% physical custody had not been ordered. After each parent is credited for costs paid and for half of the shared 50% physical-custody childsupport obligation from Line 5 of Form CS-42-S (i.e., after those amounts are deducted from each parent's child-support obligation shown on line 10 of Form CS-42-S), the parent owing the higher amount of the adjusted shared 50% physical-custody child-support obligation as shown on Line 13 of Form CS-42-S shall pay that amount to the other parent.

(c) When a court has applied the SPCA by ordering child support pursuant to Rule 32(C)(7)(b) and a parent without sufficient cause fails to exercise his or her physical custody of a child for more than 14 days in the 12 consecutive months immediately preceding the filing of a petition to modify child support with the court, the court may consider that failure to exercise physical custody as a material change of circumstances sufficient to support a modification of child support. Such a modification may be made retroactively to the date of the filing of the petition.

(d) If the court finds that a parent willfully failed to exercise his or her physical custody of a child for more than 14 days in the 12 consecutive months immediately preceding the filing of a petition to modify child support with the court, the court has the discretion to award attorney fees and costs to the other parent in the child-support-modification proceeding.

(e) The SSR calculation, the $50 minimum child-support requirement, and the provision allowing for a zero-dollar order referenced in Rule 32(C)(5) and (6) shall not apply when using Form CS-42-S.

(D) Schedule of basic child-support obligations. A schedule of basic child-support obligations appears as an appendix to this Rule 32.

(E) Standardized Child-Support Guidelines Forms, Child-SupportObligation Income Statement/Affidavit Form, and Child-Support Guidelines Notice of Compliance Form. A standardized Child-Support Guidelines form (Form CS-42 or Form CS-42-S as appended to this rule), a Child-SupportObligation Income Statement/Affidavit form (Form CS-41 as appended to this rule), and a Child-Support Guidelines Notice of Compliance form (Form CS-43 as appended to this rule) shall be filed in each action to establish or modify childsupport obligations and shall be of record and shall be deemed to be incorporated by reference in the court's child-support order. The form, content, and numbering schemes of the Child-Support Guidelines forms, the Child-Support-Obligation Income Statement/Affidavit form, and the Child-Support Guidelines Notice of Compliance form shall be prescribed by the ADC.

(F) Income statements. Income statements of the parents shall be verified with documentation of both current and past earnings. Suitable documentation of current earnings includes pay stubs, employer statements, or receipts and expenses if selfemployed. Documentation of current earnings shall be supplemented with copies of the most recent tax return to provide verification of earnings over a longer period or shall be supplemented with other documentation as the court directs. Intentional falsification of information presented on the Child-Support-Obligation Income Statement/Affidavit form shall be deemed contempt of court. Documentation of earnings used in preparing the Child-Support-Obligation Income Statement/Affidavit form shall be maintained by the parties and made available as directed by the court.

(G) Review of guidelines. The Advisory Committee on Child-Support Guidelines and Enforcement (hereinafter "the Committee"), appointed by the Supreme Court, shall, at least once every four years, review the childsupport guidelines and the schedule of basic child-support obligations to ensure that their application results in appropriate childsupport determinations. Any recommendations concerning the child-support guidelines and/or the schedule of basic child-support obligations shall be reduced to writing and sent by the chairman of the Committee to the clerk of the Supreme Court for review by the Supreme Court. Any proposed changes to the child-support guidelines and/or the schedule of basic childsupport obligations that are approved by the Supreme Court shall be sent by the clerk of the Supreme Court to the ADC for distribution to the trial courts.

[Amended 9-28-87, eff. 10-1-87; Amended 8-29-89, eff. 10-9-89; Amended 8-24-93, eff. 10-4-93; Amended 11-19-2008; eff. 1-1-2009; Amended 2-25-2009; eff. 3-1-2009; Amended 2-11-2015, eff. 4-1-2015; Amended 3-2-2018, eff 6-1-2018; Comment to Rule 32(B)(9) amended 5-1-2018, eff. 6-1-2018; Amended 12-28-2018, eff. 1-1-2019; Amended 1-3-2019, eff. 7-1-2019; Amended1-14-2022, eff. 5-1-2022. Amended. Amended 3-6-2023, eff. 6-1-2023]

Child support guidelines--prior to 7-1-2019.

Rule 32.

Child-support guidelines.

Preface Relating to Scope. This rule, as amended effective January 1, 2009, shall apply to all new actions filed or proceedings instituted on or after January 1, 2009. Any actions or proceedings instituted before January 1, 2009, shall be governed by Rule 32 as it read before January 1, 2009.

(A) Child-support guidelines established. Guidelines for child support are hereby established for use in any action to establish or modify child support, whether temporary or permanent. There shall be a rebuttable presumption, in any judicial or administrative proceeding for the establishment or modification of child support, that the amount of the award that would result from the application of these guidelines is the correct amount of child support to be awarded. A written finding on the record indicating that the application of the guidelines would be unjust or inappropriate shall be sufficient to rebut the presumption if the finding is based upon:

(i) A fair, written agreement between the parties establishing a different amount and stating the reasons therefor; or

(ii) A determination by the court, based upon evidence presented in court and stating the reasons therefor, that application of the guidelines would be manifestly unjust or inequitable.

(1) REASONS FOR DEVIATING FROM THE GUIDELINES. Reasons for deviating from the guidelines may include, but are not limited to, the following:

(b) Extraordinary costs of transportation for purposes of visitation borne substantially by one parent;

(d) Assets of, or unearned income received by or on behalf of, a child or children;

(e) The assumption under the Schedule of Basic Child-Support Obligations that the custodial parent will claim the federal and state income-tax exemptions for the children in his or her custody will not be followed in the case;

(g) A parent incurs child-care costs associated with the parent's training or education necessary to obtain a job or to enhance that parent's earning potential, not to exceed a reasonable time as determined by the court. To justify deviating from the guidelines on this basis, the parent must prove by a preponderance of the evidence that the job training or education will benefit the child or children being supported, and childcare costs associated with such training or education shall not exceed the amount required to provide care from a licensed source for the child or children, based on a schedule of guidelines developed by the Alabama Department of Human Resources; and

(h) Other facts or circumstances that the court finds contribute to the best interest of the child or children for whom child support is being determined.

(3) MODIFICATIONS. The guidelines shall be used by the parties as the basis for periodic updates of child-support obligations.

(a) The provisions of any judgment respecting child support shall be modified only as to installments accruing after the filing of the petition for modification.

(c) There shall be a rebuttable presumption that child support should be modified when the difference between the existing child-support award and the amount determined by application of these guidelines varies more than ten percent (10%), unless the variation is due to the fact that the existing child-support award resulted from a rebuttal of the guidelines and there has been no change in the circumstances that resulted in the rebuttal of the guidelines.

(d) The existence of the guidelines or periodic changes to the guidelines in and of themselves do not constitute proof of a material change in circumstances that is substantial and continuing.

(4) HEALTH-CARE NEEDS. All orders establishing or modifying child support shall, at a minimum, provide for the children's health-care needs through healthinsurance coverage, through cash medical support, or other means. Normally, health insurance covering the children should be required if it is available to either parent through his or her employment or pursuant to any other group plan at a reasonable cost and is accessible to the children.

(B) Definitions.

(2) GROSS INCOME.

(a) "Gross income" includes income from any source, and includes, but is not limited to, salaries, wages, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, Social Security benefits, workers' compensation benefits, unemployment-insurance benefits, disabilityinsurance benefits, gifts, prizes, and preexisting periodic alimony.

(3) SELF-EMPLOYMENT INCOME.

(6) PREEXISTING CHILD-SUPPORT OBLIGATION. The amount of child support actually being paid by a parent pursuant to an order for child support of other children shall be deducted from that parent's "gross income." If a parent is legally responsible for and is actually providing child support for other children, but not pursuant to an order of child support, a deduction for an "imputed preexisting child-support obligation" may be made from that parent's gross income. The imputed preexisting child-support obligation shall be that amount specified in the schedule of basic child-support obligations based on that parent's unadjusted gross income and the number of other children for whom that parent is legally responsible. "Other children" means children who are not the subject of the particular child-support determination being made. If the proceeding is one to modify an existing award of child support, no deduction should be made for other children born or adopted after the initial award of child support was entered, except for child support paid pursuant to another order of child support.

(7) HEALTH-INSURANCE COVERAGE/CASH MEDICAL SUPPORT.

(a) Medical support in the form of health-insurance coverage and/or cash medical support shall be ordered provided that health-insurance coverage is available to either parent at a reasonable cost and/or cash medical support is considered reasonable in cost. The healthinsurance coverage must be "accessible" to the children, as that term is defined in subsection (c).

(b) Cash medical support may be ordered in addition to health-insurance coverage. Cash medical support does not have to be a stand-alone amount. Cash medical support for uninsured medical expenses can be allocated between the parents.

(2) Health Insurance. Health insurance includes the fee for service, health-maintenance organization, preferred-provider organization, and other types of coverage that is available to either parent, under which medical services could be provided to the dependent children.

(3) Reasonable Cost. Cash medical support or the cost of private health insurance is considered reasonable in cost if the cost to the parent responsible for providing medical support does not exceed 10% of his or her gross income. For purposes of applying the 10% standard, the cost is the cost of adding the child or children to existing coverage or the difference between self-only and family coverage, whichever is greater.

(4) Accessible. Health-insurance coverage shall be deemed "accessible" if ordinary medical care is available to the children within a 100-mile radius of their residence.

(d) The actual cost of a premium to provide health-insurance benefits for the children shall be added to the "basic child-support obligation" and shall be divided between the parents in proportion to their adjusted gross income in the percentages indicated on the Child-Support Guidelines form (Form CS-42).

(e) The amount to be added to the "basic child-support obligation" and inserted in Line 6 ("Health-Insurance Costs") of the Child-Support Guidelines form (Form CS-42) shall be the pro rata portion of the medicalinsurance premium attributable to the child or children who are the subject of the support order, which shall be calculated by dividing the total medical-insurance premium actually paid by, or on behalf of, the parent ordered to provide the coverage by the total number of persons (adult and/or children) covered and then multiplying the result by the number of children who are the subject of the support order.

(f) After the "total child-support obligation" is calculated and divided between the parents in proportion to their "monthly adjusted gross income," the amount added pursuant to subsection (e) shall be deducted from the obligor's share of the total child-support obligation, provided the obligor actually pays the premium. If the obligee is actually paying the premium, no further adjustment is necessary.

(g) If, at any time while a child-support order providing for an insurance adjustment is in effect, the insurance coverage is allowed to lapse, is terminated, or otherwise no longer covers the children for whose benefit the order was issued, the court (i) may find the amount deducted from the obligor's child-support obligation therefor to be an arrearage in the obligor's total child-support obligation; (ii) may find the obligor liable for medical expenses that would otherwise have been covered under the insurance; and/or (iii) may enter such other order as it shall deem appropriate.

(8) CHILD-CARE COSTS. Child-care costs, incurred on behalf of the children because of employment or job search of either parent, shall be added to the "basic child-support obligation." Child-care costs shall not exceed the amount required to provide care from a licensed source for the children, based on a schedule of guidelines developed by the Alabama Department of Human Resources. Before the Alabama Department of Human Resources implements any revision to the schedule of child-care-cost guidelines, it shall provide the administrative director of courts ("the ADC") a copy of the revised schedule. The ADC shall, as soon as reasonably practicable thereafter, disseminate the revised schedule to all circuit and district court judges and clerks and the Family Law Section of the Alabama State Bar. The clerk shall maintain the current schedule in his or her office, shall make it available for review, and shall provide copies of it on request, at the customary cost for copies of documents.

(9) Credit for Third-Party Payment to Child.

(i) Social Security retirement, survivor's, or disability insurance benefits, veteran's benefits, railroad retirement, or any other thirdparty payments paid for the benefit of the children based on the support obligor's earnings record or other eligibility requirement attributable to the support obligor shall be credited against that parent's support obligation, for so long as that support obligation is being received by the support payee, as follows:

(1) Determine the total child-support obligation; then

(a) If the children's obligor-based benefit exceeds the total support amount, then no additional support amount should be ordered.

(ii) The following payments made for the benefit of a child by a third party shall not be credited toward the support obligor's child-support obligation:

(1) Payments that are not based on the support obligor's earnings record or other eligibility requirement attributable to the support obligor;

(2) Any payments resulting from the disability of the child;

(3) Any payment received in excess of the amount of child support owed to the child;

(4) Any payment received by the child shall not be credited against arrearages that accrued before the date the obligor was deemed eligible to receive the third-party payment;

(5) Social Security income benefits paid to the child;

(6) Adoption subsidy paid to adoptive parents of a special-needs child pursuant to ' 26-10-20 et seq., Code of Alabama 1975.

(10) SPLIT CUSTODY. In those situations where each parent has primary physical custody of one or more children, child support shall be computed in the following manner:

(a) Compute the child support the father would owe to the mother for the children in her custody as if they were the only children of the two parties; then

(b) Compute the child support the mother would owe to the father for the children in his custody as if they were the only children of the two parties; then

(1) BASIC CHILD-SUPPORT OBLIGATION. The basic child-support obligation shall be determined by using the schedule of basic child-support obligations. The category entitled "combined adjusted gross income" in the schedule means the combined monthly adjusted gross incomes of both parents. "Adjusted gross income" means gross income less preexisting child-support obligations, less preexisting periodic alimony actually paid by a parent to a former spouse. For combined adjusted gross-income amounts falling between amounts shown in the schedule, the lower value shall be used if the combined adjusted gross income falls less than halfway between the amounts shown in the schedule. Where the combined adjusted gross income falls halfway or more than halfway between two amounts, the higher value shall be used. The category entitled "number of children due support" in the schedule means children for whom the parents share joint legal responsibility and for whom child support is being sought. The court may use its discretion in determining child support in circumstances where combined adjusted gross income is below the lowermost levels or exceeds the uppermost levels of the schedule.

(2) COMPUTATION OF CHILD SUPPORT. A total child-support obligation is determined by adding the basic child-support obligation, work-related childcare costs, and health-insurance costs. The total child-support obligation shall be divided between the parents in proportion to their adjusted gross incomes. The obligation of each parent is computed by multiplying the total childsupport obligation by each parent's percentage share of their combined adjusted gross income. The custodial parent shall be presumed to spend his or her share directly on the child.

(4) ADDITIONAL AWARDS FOR CHILD SUPPORT. In addition to the recommended child-support order, the court may make additional awards for extraordinary medical, dental, and educational expenses if (i) the parties have in writing agreed to these awards or (ii) the court, upon reviewing the evidence, determines that these awards are in the best interest of the children and states its reasons for making these additional awards.

(D) Schedule of basic child-support obligations. A schedule of basic child-support obligations appears as an appendix to this Rule 32.

(E) Standardized child-support guidelines form, child-support-obligation income statement/affidavit form, and child-support guidelines notice of compliance form. A standardized Child-Support Guidelines form (Form CS-42 as appended to this rule) and a Child-Support-Obligation Income Statement/Affidavit form (Form CS41 as appended to this rule) shall be filed in each action to establish or modify child-support obligations and shall be of record and shall be deemed to be incorporated by reference in the court's child-support order. In conformance to section (A)(2) of this rule, in stipulated cases the court may accept the filing of a Child-Support Guidelines Notice of Compliance form (Form CS-43 as appended to this rule). The form, content, and numbering schemes of the Child-Support Guidelines form, the Child-Support-Obligation Income Statement/Affidavit form, and the Child-Support Guidelines Notice of Compliance form shall be prescribed by the ADC.

(F) Income statements. Income statements of the parents shall be verified with documentation of both current and past earnings. Suitable documentation of current earnings includes pay stubs, employer statements, or receipts and expenses if self-employed. Documentation of current earnings shall be supplemented with copies of the most recent tax return to provide verification of earnings over a longer period or shall be supplemented with other documentation as the court directs. Intentional falsification of information presented on the ChildSupport-Obligation Income Statement/Affidavit form shall be deemed contempt of court. Documentation of earnings used in preparing the Child-Support-Obligation Income Statement/Affidavit form shall be maintained by the parties and made available as directed by the court.

(G) Review of guidelines. The Advisory Committee on Child-Support Guidelines and Enforcement (hereinafter "the Committee"), appointed by the Supreme Court, shall, at least once every four years, review the child-support guidelines and the schedule of basic child-support obligations to ensure that their application results in appropriate child-support determinations. Any recommendations concerning the child-support guidelines and/or the schedule of basic child-support obligations shall be reduced to writing and sent by the chairman of the Committee to the clerk of the Supreme Court for review by the Supreme Court. Any proposed changes to the child-support guidelines and/or the schedule of basic child-support obligations that are approved by the Supreme Court shall be sent by the clerk of the Supreme Court to the ADC for distribution to the trial courts. [Amended 9-28-87, eff. 10-1-87; Amended 8-29-89, eff. 10-9-89; Amended 8-2493, eff. 10-4-93; Amended 11-19-2008; eff. 1-1-2009; Amended 2-25-2009; eff. 3-1- 2009; Amended 2-11-2015, eff. 4-1-2015; Amended 3-2-2018, eff 6-1-2018; Comment to Rule 32(B)(9) amended 5-1-2018, eff. 6-1-2018; Amended 12- 282018, eff. 1-1-2019.]

Comment (As amended to conform to amendments effective October 4, 1993)

Rule 32 establishes guidelines as a rebuttable presumption for the ordering of child support awards. These guidelines were adopted in response to requirements set forth in the Child Support Enforcement Amendments of 1984 (P.L. 98-378) and the Family Support Act of 1988 (P.L. 100-485). The guidelines will provide an adequate standard support for children, subject to the ability of their parents to pay, and will make awards more equitable by ensuring more consistent treatment of persons in similar circumstances.

These guidelines are based on the income shares model developed by the National Center for State Courts and are founded on the premise that children should not be penalized as a result of the dissolution of the family unit but should continue to receive the same level of support that would have been available to them had the family unit remained intact. Under the guidelines, attorneys for the plaintiff and defendant will be required to submit a Child Support Guidelines form and Child Support Obligation Income Statement/Affidavit form in each action to establish or modify child support. The Child Support Guidelines form will set forth the combined income available to the family unit, the basic child support obligation as determined from the Schedule of Basic Child Support Obligations (Appendix to Rule 32), and adjustments to the basic obligation for work-related child care expenses and health insurance premiums. A portion of the adjusted total child support obligation is then ascribed to each parent based on his/her percentage share of the combined family income. The Child Support Guidelines form sets forth the recommended child support obligation for the noncustodial parent, which includes an adjustment for the cost of the health insurance premium if such a premium is paid by the noncustodial parent. The guidelines assume that the custodial parent will directly provide his/her proportionate share of support to the children. In addition to the recommended child support obligation, the court may make additional awards for extraordinary medical, dental, and educational expenses if the court finds such awards to be in the children’s best interest or if the parents have agreed to such awards. The Schedule of Basic Child Support Obligations was developed through research sponsored by the National Center for State Courts and is based on extensive economic research on the cost of supporting children at various income levels. This schedule is based on gross income and has been adjusted for Alabama’s income distribution relative to the U.S. income distribution. It also incorporates the 1987 federal income tax provisions as well as the withholding schedule for Alabama state income tax.

Other assumptions incorporated in the Schedule of Basic Child Support Obligations include:

(1) Tax Exemptions. The Schedule of Basic Child Support Obligations assumes that the custodial parent will take the federal and state income tax exemptions for the children in his or her custody;

(2) Health Care Costs. In respect to health care costs, the Schedule of Basic Child Support Obligations assumes unreimbursed medical costs of $200 per family of four per year. These assumed costs include medical expenses not covered or reimbursed by health insurance or Medicaid or Medicare; and

(3) Visitation. The Schedule of Basic Child Support Obligations is premised on the assumption that the noncustodial parent will exercise customary visitation rights, including summer visitation. Any abatement of child support because of extraordinary visitation should be based on visitation in excess of customary visitation.

The schedule of basic child support obligations includes combined gross incomes ranging from $550 to $10,000 a month. Rule 32(C)(1) provides that the court may use its discretion in determining child support where the combined adjusted gross income is below the lowermost levels or above the uppermost levels of the schedule. To further the consistency of awards, a court may wish to issue an order establishing minimum child support obligations for combined adjusted gross incomes of less than $550. Where the combined adjusted gross income exceeds the uppermost limit of the schedule, the amount of child support should not be extrapolated from the figures given in the schedule, but should be left to the discretion of the court.

Rule 32(B)(8) provides an adjustment for work-related child care costs, provided such costs do not exceed those on the schedule of guidelines for licensed child care costs published by the Alabama Department of Human Resources (DHR). The rule requires that copies of the DHR schedule of guidelines for child care costs be available through the office of the clerk or register of each court where child support actions are filed. Copies of the schedule of guidelines for child care costs should also be available in the county offices of the Department of Human Resources.

The Alabama child support guidelines do not specifically address the problem of establishing a support order in joint legal custody situations. Such a situation may be considered by the court as a reason for deviating from the guidelines in appropriate situations, particularly if physical custody is jointly shared by the parents. Shared physical custody, regardless of “legal custodial arrangements,” is an appropriate reason for deviation, Section (A)(1)(a). “Shared physical custody” refers to that situation where the physical placement is shared by the parents in such a manner as to assure the child frequent and continuing contact and time with both parents. Because of the infinite possibilities that exist in terms of time spent with each parent and other considerations associated with such custody, a determination of support is to be made on a case-by-case basis and is left to the sound discretion of the trial court, to be based on findings made at or after trial or upon a fair written agreement of the parties. When a shared physical custody situation results in a support award that deviates from the award that would result from application of the guidelines, the trial court’s order, or the written agreement of the parties, must specify and explain the reason for the deviation.

The guidelines also do not address the problem of subsequent children or families. While no deduction may be made for children born or adopted after an initial award of support, unless made pursuant to another order of support or as otherwise provided in this rule, a court may consider evidence of support provided by a party for after-born or adopted children offered in an attempt to rebut the guidelines’ presumptions. See Loggins v. Houk, 595 So.2d 488 (Ala.Civ.App.1991).

The Schedule of Basic Child Support Obligations assumes that a family of four will have approximately $200 in unreimbursed medical expenses each year. In providing for the payment of deductibles and/or other noncovered medical expenses by the parties, it should be assumed that those expenses are in excess of this amount. Courts and parties may wish to consider whether noncovered medical and/or dental expenses should be allocated in the same percentages as the health insurance premiums are allocated pursuant to this rule and as entered on the Child Support Guidelines form (Form CS-42).

When provisions for payment of a health insurance premium are made as provided in Rule 32, the court, or the parties drafting an agreement, should also consider requiring proof that the children have been enrolled in the health insurance plan and proof of the actual cost of dependent coverage. The court should, in its order of child support, require the parent providing dependent insurance coverage to submit annually proof of continued coverage to the other parent, the court, or the designated child support enforcement agency, and should further require provision of an identification card or other evidence of insurance sufficient for the children to be afforded benefits of such insurance coverage by service providers.

The Supreme Court’s Advisory Committee on Child Support Guidelines and Enforcement, which assisted in drafting this rule, has recommended that child support obligations be determined before the court considers spousal support or other obligations.

Comment to Amendments Effective January 1, 2009

Rule 32 was amended effective January 1, 2009, to address certain issues and to make technical changes.

The first paragraph of this rule, entitled, "Preface Relating to Scope," provides that the amended rule is effective January 1, 2009, and will apply to all new actions filed or proceedings instituted on or after that date. Any actions or proceedings instituted before January 1, 2009, will be governed by Rule 32 as it read before that date.

Rule 32(A)(2), entitled "Stipulations," was amended to delete the last sentence, which is also found in Rule 32(E).

Rule 32(A)(3), entitled "Modifications," was amended by adding subsection (b), which emphasizes that under current Alabama case law a party seeking a modification of child support must plead and prove that a material change in circumstances has occurred since the entry of the last order of child support that is substantial and continuing.

Former subsection (b) of Rule 32(A)(3) was moved to subsection (c). Subsections (d) and (e) were added to Rule 32 (A)(3). Subsection (d) clarifies that the mere existence of the guidelines or any periodic changes to the guidelines, including these latest changes, do not, in and of themselves, constitute proof of a material change in circumstances that is substantial and continuing to warrant the filing of a modification of child support. Subsection (e) restates that a trial court may modify a child-support obligation even when there is not a 10 percent variation between the current obligation and the guidelines when a petitioner has proven a material change in circumstances that is substantial and continuing, or it may deny a modification even when the 10 percent variation exists based on a finding that the application of the guidelines in that case would be manifestly unjust or inequitable. In Rule 32(B)(2)(b), the definition of "Gross Income" was amended to change the term "Aid to Families with Dependent Children," which is no longer used, to "Temporary Assistance for Needy Families."

The Supreme Court’s Advisory Committee on Child-Support Guidelines and Enforcement considered the issue of allowing a deduction beyond what is provided in Rule 32(B)(6) for a parent paying child support if that parent has other children who are not the subject of the particular child-support determination being made. After many discussions, the Advisory Committee decided not to recommend an amendment to Rule 32(B)(6), which allows a parent paying child support to deduct from that parent’s gross income the amount of child support actually being paid by the person pursuant to a child-support order for other children or an imputed amount if the parent is legally responsible for and is actually providing child support for other children not covered by a child-support order.

The Advisory Committee also decided not to recommend an amendment to the guidelines to address the issue of subsequent children or families. Although no deduction may be made for children born or adopted after an initial award of support unless the deduction is made pursuant to another order of support or as otherwise provided in this rule, a court may consider evidence of support provided by a party for after-born or adopted children offered in an attempt to rebut the presumptions in the guidelines. See Loggins v. Houk, 595 So. 2d 488 (Ala. Civ. App. 1991). A decision regarding an issue raised concerning subsequent children or families is to be made on a case-by-case basis and is left to the sound discretion of the trial court, to be based on findings made at or after trial or upon a fair written agreement of the parties. If a deduction for subsequent children or families results in a support award that deviates from the award that would result from application of the guidelines, the trial court's order, or the written agreement of the parties, must specify and explain the reason for the deviation.

In Rule 32(B)(8), the definition of "Child-Care Costs" was amended to delete reference to registers receiving copies of the Department of Human Resources' schedule of child-care-cost guidelines because there are no longer any registers.

Rule 32(G) was amended to provide that the Advisory Committee on ChildSupport Guidelines and Enforcement appointed by the Supreme Court, instead of the administrative director of courts, shall, at least once every four years, review the child-support guidelines and the schedule of basic child-support obligations to ensure that their application results in appropriate child-support determinations. Language was also added to provide that any recommendations concerning the child-support guidelines and/or the schedule of basic childsupport obligations shall be reduced to writing and sent by the chairman of the Committee to the clerk of the Supreme Court for review by the Supreme Court. Any proposed changes to the child-support guidelines and/or the schedule of basic child-support obligations that are approved by the Supreme Court shall be sent by the clerk of the Supreme Court to the administrative director of courts for distribution to the trial courts.

The original schedule of basic child-support obligations was developed through research sponsored by the National Center for State Courts. The revised schedule of basic child-support obligations was updated and is based on the latest extensive economic research on the cost of supporting children at various income levels. Specifically, the revised schedule of basic child-support obligations is based on estimates of child-rearing expenditures that were developed applying the Rothbarth methodology to 1998-2004 expenditures data and updated to 2007 price levels. The revised schedule of basic child-support obligations is also based on gross income and has been adjusted for Alabama's income distribution relative to the income distribution for the United States. It also incorporates the 2007 federal and State of Alabama personal income-tax withholding formulas.

Other assumptions incorporated in the revised schedule of basic childsupport obligations include:

(1) Tax exemptions. The schedule of basic child-support obligations assumes that the custodial parent will take the federal and state income-tax exemptions for the children in his or her custody;

(2) Health-care costs. In respect to health-care costs, the schedule of basic child-support obligations assumes unreimbursed medical costs of $250 per child per year. These assumed costs include medical expenses not covered or reimbursed by health insurance, Medicaid, or All Kids, or insurance from another public entity up to $250 per child per year;

(3) Visitation. The schedule of basic child-support obligations is premised on the assumption that the noncustodial parent will exercise customary visitation rights, including summer visitation. Any abatement of child support because of extraordinary visitation should be based on visitation in excess of customary visitation; and

(4) Self-support reserve. The schedule of basic child-support obligations incorporates a self-support reserve of $851 per month. It is based on the 2007 federal poverty guidelines for one person but is also realigned to consider Alabama incomes in the same manner as the revised schedule. The adjustment is incorporated into the schedule for combined gross incomes below: $1,100 for one child; $1,350 for two children; $1,550 for three children; $1,700 for four children; $1,900 for five children; and $2,100 for six children. The evidence on child-rearing expenditures indicates a higher amount is expended on children below these income levels than what is shown in the schedule of basic childsupport obligations. The entire revised schedule of basic child-support obligations includes combined gross incomes ranging from $0 to $20,000 a month. Rule 32(C)(1) provides that the court may use its discretion in determining child support when the combined adjusted gross income is below the lowermost levels or above the uppermost levels of the schedule. To further the consistency of awards, a court may wish to issue an order establishing minimum child-support obligations for combined adjusted gross incomes of less than $800. When the combined adjusted gross income exceeds the uppermost limit of the schedule, the amount of child support should not be extrapolated from the figures given in the schedule, but should be left to the discretion of the court.

The revised schedule of basic child-support obligations assumes that each child will have $250 in unreimbursed medical expenses each year up to $750 for three children per year and $75 per each additional child thereafter. This includes ordinary medical expenditures such as over-the-counter medicines, Band-Aids, and co-pays for well visits. In providing for the payment of deductibles and/or other noncovered medical expenses by the parties, it should be assumed that those expenses are in excess of this amount.

Comment to Amendments Effective March 1, 2009

Rule 32(A)(4), "Health-Care Needs," was amended to state that healthinsurance coverage may be provided through cash medical support and that the coverage must be accessible to the children. These provisions are required in state child-support guidelines pursuant to federal medical-support regulations. See 45 C.F.R. § 302.56(c)(3).

The title to Rule 32(B)(7) was changed from "Health-Insurance Premiums" to "Health-Insurance Coverage/Cash Medical Support" to more accurately describe the rule once the new provisions have been added.

Subsection (a) was added to ensure that the State's child-support guidelines are in compliance with 45 C.F.R. § 302.56(c)(3). The provisions that the health insurance be available to a parent at reasonable cost and that coverage be accessible to the children were included pursuant to 45 C.F.R. § 303.31(b)(1).

Subsection (b) was added to provide that cash medical support may be ordered in addition to health-insurance coverage, that cash medical support does not have to be a stand-alone amount, and that cash medical support can be allocated between the parents for responsibility for uninsured medical expenses. Subsection (c) was added to define certain terms. The definition of "cash medical support" tracks the language of 45 C.F.R. § 303.31(a)(1). The definition of "health insurance" tracks the language of 45 C.F.R. § 303.31(a)(2). The definition of "reasonable cost" tracks the language of 45 C.F.R. § 303.31(a)(3). The Supreme Court's Advisory Committee on Child-Support Guidelines and Enforcement voted to provide that cash medical support or the cost of private health insurance is considered reasonable if the cost to the parent responsible for providing medical support does not exceed 10% of his or her gross income. For purposes of applying the 10% standard, the cost is the greater of the cost of adding the child to existing coverage or the difference between self-only and family coverage. A definition of "accessible" was added to comply with 45 C.F.R. § 303.31(b)(1). The federal government allows states to define "accessible." The Advisory Committee chose to define this term as health-insurance coverage for ordinary medical care to children available to the children within a 100-mile radius of their residence.

Former subsection (a) was renumbered as subsection (d).

Former subsections (b), (c), and (d) were renumbered subsections (e), (f), and (g), respectively. Only technical changes were made to these subsections.

Comment to Amendments Effective April 1, 2015

Rule 32 was amended effective April 1, 2015, to add two additional specific reasons for the court to deviate from the child-support guidelines and to provide a more equitable manner of treating the inclusion of health-insurance premiums in the calculation of child support.

A new subsection (A)(1)(e) was added to specifically permit the court to deviate from the guidelines if the custodial parent is not claiming the federal and state income-tax exemptions for the child or children, as is assumed under the Schedule of Basic Child-Support Obligations.

Subsection (A)(1)(f) was added to specifically permit the court to deviate from the guidelines in the instances in which the actual child-care costs exceed the costs allowed under subsection (B)(8) of the rule by at least 20 percent (20%). This addition will allow the court to consider all the factors surrounding the child-care arrangements in each individual case, including the acceleration in child-care costs. Also, this change furthers the policy of encouraging both parents to seek and maintain employment to help support their child. Former subsection (A)(1)(e) was redesignated as subsection (A)(1)(g) in light of the additions of the two new subsections.

Subsection (B)(7)(e) was amended to provide a more equitable determination of the actual cost of the health-insurance premiums for a child in the calculation of child support. The former rule required the inclusion of the actual amount of the total insurance premium for family/dependent coverage, regardless of which children were included under that coverage. That method of calculation was based on outdated modes of dependent health-insurance coverage and had the potential to lead to inequitable results, as demonstrated in Hein v. Fuller, 93 So. 3d 961 (Ala. Civ. App. 2012). The inclusion of the pro rata portion of the medical-insurance premium attributable to a child who is the subject of the support order will more fairly represent the true cost of medical coverage for the child. The addition of the language that allows the court to base the calculations on the premium paid "by, or on behalf of, the parent" reflects the existing practice of stepparents' providing medical insurance for their stepchildren under their dependent-coverage policies and fosters the goal of promoting health coverage for children.

Comment to Adoption of Rule 32(B)(9) Effective June 1, 2018

A new subdivision (9) was added to subsection (B) and what was subdivision (9) was renumbered subdivision (10). The new subdivision (9) allows the obligor to receive credit against child-support obligations for certain thirdparty payments made directly to the payee. Subsection (B)(9)(i) is based on Section 3.07 (Social Security Benefit Credit) of the 2013 Michigan Child Support Formula Manual (effective January 1, 2013), which provides credits for certain benefits provided by government insurance programs, with the addition of credit for other third-party payments such as railroad retirement benefits.

Subsection (B)(9)(i) is consistent with current Alabama caselaw. In Goldman v. Goldman, 197 So. 3d 487 (Ala. Civ. App. 2015), the Alabama Court of Civil Appeals held that the veteran's disability benefits of the former husband were to be considered income for purpose of calculating his child-support obligation. A noncustodial parent cannot be required to pay child support when Social Security payments received by a child based on a parent's disability exceeds the guideline amounts. Self v. Self, 685 So. 2d 732 (Ala. Civ. App. 1996). The obligor is also entitled to a credit against his or her obligation when a child receives benefits based on the obligor’s retirement benefits. Adams v. Adams, 107 So. 3d 194 (Ala. Civ. App. 2012). Notwithstanding, if the third-party payment to the child is stopped for any reason, the child support owed by the obligor remains the amount of the existing child-support order. For example, if a child is receiving a third-party payment from Social Security that terminates when the child reaches the age of 18, the obligation of the obligor to pay the courtordered child support will remain in effect until the child reaches the age of majority.

The exclusions of credit enumerated in subsection (B)(9)(ii) reflect current Alabama law. Alabama has consistently held that credit is not allowed for a benefit a child receives based on the work history of someone other than the obligor. See Hebert v. Stephenson, 574 So. 2d 835 (Ala. Civ. App. 1990). See also the court’s discussion in Hebert regarding child-support credit based on the child’s own disability. 574 So. 2d at 837. Also, the exclusion of credit for Social Security income benefits in subsection (B)(9)(ii)(5) is consistent with Lightel v. Myers, 791 So. 2d 955 (Ala. Civ. App. 2000), holding that a parent should not get credit for the Social Security income benefits payable to the child as a "supplement to income" for the child based on the child’s disability, as was clarified by the court in Adams v. Adams, 107 So. 3d 194 (Ala. Civ. App. 2012), which held that credit could be given to a parent whose child received Social Security retirement benefits based on the parent’s work history and, thus, are a "substitute income source." Likewise, the exclusion of credit for adoption-subsidy pay in subsection (B)(9)(ii)(6) is consistent with current law because the adoption subsidy is not a "substitute income source"; rather, it is supplemental to the adoptive parents’ income. W.R. v. C.R., 75 So. 3d 159 (Ala. Civ. App. 2011).

Committee Comments to the Amendment to Rule 32(A)(1) Effective January 1, 2019

Former subsection (A)(1)(g) was redesignated as subsection (A)(1)(h), and a new subsection (A)(1)(g) was added to allow a trial court to deviate from the childsupport guidelines when a parent incurs child-care costs associated with the parent's training or education necessary to obtain a job or to enhance that parent's earning potential.

Note from the reporter of decisions: The order amending Rule 32, effective January 1, 2009, and adopting the Comment to Amendments Effective January 1, 2009, is published in that volume of Alabama Reporter that contains Alabama cases from 994 So. 2d.

Note from the reporter of decisions: The order amending Rule 32(A)(4) and Rule 32(B)(7), effective March 1, 2009, and adopting the Comment to Amendments Effective March 1, 2009, is published in that volume of Alabama Reporter that contains Alabama cases from 999 So. 3d. Note from the reporter of decisions: The order amending Rule 32(A)(1) and Rule 32(B)(7)(e), effective April 1, 2015, and adopting the Comment to Amendments Effective April 1, 2015, is published in that volume of Alabama Reporter that contains Alabama cases from 158 So. 3d.

Note from the reporter of decisions: The order adopting Rule 32(B)(9) and renumbering what was Rule 32(B)(9) as Rule 32(B)(10) effective June 1, 2018, is published in that volume of Alabama Reporter that contains Alabama cases from 234 So. 3d.

Note from the reporter of decisions: The order adopting the Comment to the adoption of Rule 32(B)(9), effective June 1, 2018, is published in that volume of Alabama Reporter that contains Alabama cases from 239 So. 3d.

Note from the reporter of decisions: The order amending effective January 1, 2019, Rule 32(A)(1) and adopting the Committee Comments to the Amendment of Rule 32(A)(1) Effective January 1, 2019, is published in that volume of Alabama Reporter that contains Alabama cases from ___ So. 3d.

Child support guidelines--after 7-1-2019.

Rule 32.

Child-support guidelines.

Preface Relating to Scope. This rule, as amended effective July 1, 2019, shall apply to all new actions filed or proceedings instituted on or after July 1, 2019. Any actions or proceedings instituted before July 1, 2019, shall be governed by Rule 32 as it read before July 1, 2019.

(A) Child-support guidelines established. Guidelines for child support are hereby established for use in any action to establish or modify child support, whether temporary or permanent. There shall be a rebuttable presumption, in any judicial or administrative proceeding for the establishment or modification of a childsupport order, that the amount of the order that would result from the application of these guidelines is the correct amount of child support to be ordered. A written finding on the record indicating that the application of the guidelines would be unjust or inappropriate shall be sufficient to rebut the presumption if the finding is based upon:

(i) A fair, written agreement between the parties establishing a different amount and stating the reasons therefor; or

(ii) A determination by the court, based upon evidence presented in court and stating the reasons therefor, that application of the guidelines would be manifestly unjust or inequitable.

(1) REASONS FOR DEVIATING FROM THE GUIDELINES. Reasons for deviating from the guidelines may include, but are not limited to, the following:

(b) Extraordinary costs of transportation for purposes of visitation borne substantially by one parent;

(d) Assets of, or unearned income received by or on behalf of, a child or children;

(e) The assumption under the Schedule of Basic Child-Support Obligations that the custodial parent will claim the federal and state incometax exemptions for the children in his or her custody will not be followed in the case;

(h) Other facts or circumstances that the court finds contribute to the best interest of the child or children for whom child support is being determined.

(3) MODIFICATIONS. The guidelines shall be used by the parties as the basis for periodic updates of child-support obligations.

(a) The provisions of any judgment respecting child support shall be modified only as to installments accruing after the filing of the petition for modification.

(c) There shall be a rebuttable presumption that child support should be modified when the difference between the existing child-support order and the amount determined by application of these guidelines varies more than ten percent (10%), unless the variation is due to the fact that the existing child-support award resulted from a rebuttal of the guidelines and there has been no change in the circumstances that resulted in the rebuttal of the guidelines.

(d) The existence of the guidelines or periodic changes to the guidelines in and of themselves do not constitute proof of a material change in circumstances that is substantial and continuing.

(4) HEALTH-CARE NEEDS. All orders establishing or modifying child support shall, at a minimum, provide for the children's health-care needs through private or public health-care coverage and/or cash medical support. Normally, healthcare coverage for the children should be required if it is available to either parent through his or her employment or pursuant to any other plan at a reasonable cost and is accessible to the children.

(B) Definitions.

(2) GROSS INCOME.

(a) "Gross income" includes income from any source, and includes, but is not limited to, salaries, wages, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, Social Security benefits, veteran’s benefits, workers' compensation benefits, unemployment-insurance benefits, disabilityinsurance benefits, gifts, prizes, and preexisting periodic alimony.

(3) SELF-EMPLOYMENT INCOME.

(6) PREEXISTING CHILD-SUPPORT OBLIGATION. The amount of child support actually being paid by a parent pursuant to an order for child support of other children shall be deducted from that parent's "gross income." If a parent is legally responsible for and is actually providing child support for other children, but not pursuant to an order of child support, a deduction for an "imputed preexisting child-support obligation" may be made from that parent's gross income. The imputed preexisting child-support obligation shall be that amount specified in the schedule of basic child-support obligations based on that parent's unadjusted gross income and the number of other children for whom that parent is legally responsible. "Other children" means children who are not the subject of the particular child-support determination being made. If the proceeding is one to modify an existing order of child support, no deduction should be made for other children born or adopted after the initial order of child support was entered, except for child support paid pursuant to another order of child support.

(7) HEALTH-INSURANCE COVERAGE/CASH MEDICAL SUPPORT.

(4) Accessible. Health-care coverage shall be deemed "accessible" if ordinary medical care is available to the children within a 100-mile radius of their residence.

(e) The amount to be added to the "basic child-support obligation" and inserted in Line 6 ("Health-Care-Coverage Costs") of the Child-Support Guidelines form (Form CS-42) shall be the pro rata portion of the healthcare-coverage cost attributable to the child or children who are the subject of the support order, which shall be calculated by dividing the total healthcare-coverage cost actually paid by, or on behalf of, the parent ordered to provide the coverage by the total number of persons (adult and/or children) covered and then multiplying the result by the number of children who are the subject of the support order.

(9) Credit for Third-Party Payment to Children

(a) Social Security retirement, survivor's, or disability-insurance benefits, veteran's benefits, railroad retirement or any other thirdparty payments paid for the children based on the support obligor's earnings record or other eligibility requirement attributable to the support obligor shall be credited against that parent's support obligation, for so long as it is being received by the support payee, as follows:

(1) Determine the total child-support obligation; then

(a) If the children's obligor-based benefit exceeds the total support amount, then no additional support amount should be ordered.

(b) The following payments to the children by a third party shall not be credited toward the support obligor's child-support obligation:

(1) Payments that are not based on the support obligor's earnings record or other eligibility requirement attributable to the support obligor;

(2) Any payments resulting from the disability of the child;

(3) Any payment received in excess of the amount of child support owed to the child;

(4) Any payment received by the child shall not be credited against arrearages that accrued before the receipt of the obligor's benefits;

(5) Social Security income benefits paid to the child; and

(6) Adoption subsidy paid to adoptive parents of a special-needs child pursuant to ' 26-10-20 et seq., Code of Alabama 1975.

(10) SPLIT CUSTODY. In those situations where each parent has primary physical custody of one or more children, child support shall be computed in the following manner:

(a) Compute the child support the father would owe to the mother for the children in her custody as if they were the only children of the two parties; then

(b) Compute the child support the mother would owe to the father for the children in his custody as if they were the only children of the two parties; then

(1) BASIC CHILD-SUPPORT OBLIGATION. Basic child-support obligation. The basic child-support obligation shall be determined by using the schedule of basic child-support obligations. The category entitled "combined adjusted gross income" in the schedule means the combined monthly adjusted gross incomes of both parents. "Adjusted gross income" means gross income less preexisting child-support obligations, less preexisting periodic alimony actually paid by a parent to a former spouse. For combined adjusted gross-income amounts falling between amounts shown in the schedule, the lower value shall be used if the combined adjusted gross income falls less than halfway between the amounts shown in the schedule. Where the combined adjusted gross income falls halfway or more than halfway between two amounts, the higher value shall be used. The category entitled "number of children due support" in the schedule means children for whom the parents share joint legal responsibility and for whom child support is being sought. The court may use its discretion in determining child support in circumstances where combined adjusted gross income is below the lowermost levels or exceeds the uppermost levels of the schedule.

(D) Schedule of basic child-support obligations. A schedule of basic childsupport obligations appears as an appendix to this Rule 32.

(E) Standardized Child-Support Guidelines form, Child-Support-Obligation Income Statement/Affidavit form, and Child-Support Guidelines Notice of Compliance form. A standardized Child-Support Guidelines form (Form CS-42 as appended to this rule), a Child-Support-Obligation Income Statement/Affidavit form (Form CS41 as appended to this rule), and a Child-Support Guidelines Notice of Compliance form (Form CS-43 as appended to this rule) shall be filed in each action to establish or modify child-support obligations and shall be of record and shall be deemed to be incorporated by reference in the court's child-support order. The form, content, and numbering schemes of the Child-Support Guidelines form, the Child-SupportObligation Income Statement/Affidavit form, and the ChildSupport Guidelines Notice of Compliance form shall be prescribed by the ADC.

(F) Income statements. Income statements of the parents shall be verified with documentation of both current and past earnings. Suitable documentation of current earnings includes pay stubs, employer statements, or receipts and expenses if self-employed. Documentation of current earnings shall be supplemented with copies of the most recent tax return to provide verification of earnings over a longer period or shall be supplemented with other documentation as the court directs. Intentional falsification of information presented on the ChildSupport-Obligation Income Statement/Affidavit form shall be deemed contempt of court. Documentation of earnings used in preparing the Child-SupportObligation Income Statement/Affidavit form shall be maintained by the parties and made available as directed by the court.

(G) Review of guidelines. The Advisory Committee on Child-Support Guidelines and Enforcement (hereinafter "the Committee"), appointed by the Supreme Court, shall, at least once every four years, review the child-support guidelines and the schedule of basic child-support obligations to ensure that their application results in appropriate child-support determinations. Any recommendations concerning the child-support guidelines and/or the schedule of basic child-support obligations shall be reduced to writing and sent by the chairman of the Committee to the clerk of the Supreme Court for review by the Supreme Court. Any proposed changes to the child-support guidelines and/or the schedule of basic child-support obligations that are approved by the Supreme Court shall be sent by the clerk of the Supreme Court to the ADC for distribution to the trial courts. [Amended 9-28-87, eff. 10-1-87; Amended 8-29-89, eff. 10-9-89; Amended 8-2493, eff. 10-4-93; Amended 11-19-2008; eff. 1-1-2009; Amended 2-25-2009; eff. 31- 2009; Amended 2-11-2015, eff. 4-1-2015; Amended 3-2-2018, eff 6-1-2018; Comment to Rule 32(B)(9) amended 5-1-2018, eff. 6-1-2018; Amended 12- 282018, eff. 1-1-2019; Amended 1-3-2019, eff. 7-1-2019.]

Comment (As amended to conform to amendments effective October 4, 1993)

Other assumptions incorporated in the Schedule of Basic Child Support Obligations include:

(1) Tax Exemptions. The Schedule of Basic Child Support Obligations assumes that the custodial parent will take the federal and state income tax exemptions for the children in his or her custody;

Comment to Amendments Effective January 1, 2009

Rule 32 was amended effective January 1, 2009, to address certain issues and to make technical changes.

Rule 32(A)(2), entitled "Stipulations," was amended to delete the last sentence, which is also found in Rule 32(E).

Rule 32(G) was amended to provide that the Advisory Committee on ChildSupport Guidelines and Enforcement appointed by the Supreme Court, instead of the administrative director of courts, shall, at least once every four years, review the child-support guidelines and the schedule of basic child-support obligations to ensure that their application results in appropriate child-support determinations. Language was also added to provide that any recommendations concerning the child-support guidelines and/or the schedule of basic child-support obligations shall be reduced to writing and sent by the chairman of the Committee to the clerk of the Supreme Court for review by the Supreme Court. Any proposed changes to the child-support guidelines and/or the schedule of basic child-support obligations that are approved by the Supreme Court shall be sent by the clerk of the Supreme Court to the administrative director of courts for distribution to the trial courts.

Other assumptions incorporated in the revised schedule of basic childsupport obligations include:

(1) Tax exemptions. The schedule of basic child-support obligations assumes that the custodial parent will take the federal and state income-tax exemptions for the children in his or her custody;

The entire revised schedule of basic child-support obligations includes combined gross incomes ranging from $0 to $20,000 a month. Rule 32(C)(1) provides that the court may use its discretion in determining child support when the combined adjusted gross income is below the lowermost levels or above the uppermost levels of the schedule. To further the consistency of awards, a court may wish to issue an order establishing minimum child-support obligations for combined adjusted gross incomes of less than $800. When the combined adjusted gross income exceeds the uppermost limit of the schedule, the amount of child support should not be extrapolated from the figures given in the schedule, but should be left to the discretion of the court.

Comment to Amendments Effective March 1, 2009

Subsection (c) was added to define certain terms. The definition of "cash medical support" tracks the language of 45 C.F.R. § 303.31(a)(1). The definition of "health insurance" tracks the language of 45 C.F.R. § 303.31(a)(2). The definition of "reasonable cost" tracks the language of 45 C.F.R. § 303.31(a)(3). The Supreme Court's Advisory Committee on Child-Support Guidelines and Enforcement voted to provide that cash medical support or the cost of private health insurance is considered reasonable if the cost to the parent responsible for providing medical support does not exceed 10% of his or her gross income. For purposes of applying the 10% standard, the cost is the greater of the cost of adding the child to existing coverage or the difference between self-only and family coverage. A definition of "accessible" was added to comply with 45 C.F.R. § 303.31(b)(1). The federal government allows states to define "accessible." The Advisory Committee chose to define this term as health-insurance coverage for ordinary medical care to children available to the children within a 100-mile radius of their residence.

Former subsection (a) was renumbered as subsection (d).

Former subsections (b), (c), and (d) were renumbered subsections (e), (f), and (g), respectively. Only technical changes were made to these subsections.

Comment to Amendments Effective April 1, 2015

Comment to Adoption of Rule 32(B)(9) Effective June 1, 2018

A new subdivision (9) was added to subsection (B) and what was subdivision (9) was renumbered subdivision (10). The new subdivision (9) allows the obligor to receive credit against child-support obligations for certain third-party payments made directly to the payee. Subsection (B)(9)(i) is based on Section 3.07 (Social Security Benefit Credit) of the 2013 Michigan Child Support Formula Manual (effective January 1, 2013), which provides credits for certain benefits provided by government insurance programs, with the addition of credit for other third-party payments such as railroad retirement benefits.

Subsection (B)(9)(i) is consistent with current Alabama caselaw. In Goldman v. Goldman, 197 So. 3d 487 (Ala. Civ. App. 2015), the Alabama Court of Civil Appeals held that the veteran's disability benefits of the former husband were to be considered income for purpose of calculating his child-support obligation. A noncustodial parent cannot be required to pay child support when Social Security payments received by a child based on a parent's disability exceeds the guideline amounts. Self v. Self, 685 So. 2d 732 (Ala. Civ. App. 1996). The obligor is also entitled to a credit against his or her obligation when a child receives benefits based on the obligor’s retirement benefits. Adams v. Adams, 107 So. 3d 194 (Ala. Civ. App. 2012). Notwithstanding, if the third-party payment to the child is stopped for any reason, the child support owed by the obligor remains the amount of the existing child-support order. For example, if a child is receiving a third-party payment from Social Security that terminates when the child reaches the age of 18, the obligation of the obligor to pay the court-ordered child support will remain in effect until the child reaches the age of majority.

Committee Comments to the Amendment to Rule 32(A)(1) Effective January 1, 2019

Committee Comments to the Amendment to Rule 32 Effective July 1, 2019

Rule 32 was amended effective July 1, 2019, to address certain issues and changes to the federal regulations that govern child support.

In subsections (A), (A)(3)(c), and (B)(6), the word "award" was replaced with the word "order" to be consistent with the terminology used in federal child-support regulations. See 45 C.F.R. § 302.56.

Subsection (A)(2) was amended to require that the parties, if they have not followed the guidelines, provide the court with the amount of support that would have been required under the guidelines. See 45 C.F.R. § 302.56(g). Subsection (A)(3)(f) was added to clarify that addressing the children's health-care needs is an adequate basis for modifying a child-support order. See 45 C.F.R. 303.8(d).

Subsection (A)(4) was amended to change "health insurance" to "private or public health-care coverage," to provide that the children's health-care needs can be addressed through health-care coverage, cash medical support, or both, to add the language "that can be obtained for the children," and to delete "group" to be consistent with federal child-support regulations. See 45 C.F.R. § 302.56(c)(2) and 45 C.F.R. § 303.31(b)(1)(i).

Subsection (B)(2)(a) was amended to add "veteran's benefits" to the list of sources of gross income to clarify that those benefits can be included as income to calculate child support. See Goldman v. Goldman, 197 So. 3d 487 (Ala.Civ.App. 2015).

In subsection (B)(5), the factors that should be considered when determining voluntary underemployment or unemployment were changed to be consistent with the requirements in federal child-support regulations. See 45 C.F.R. § 302.56(c)(1)(iii). Incarceration may no longer be treated as voluntary unemployment when establishing or modifying child support. See 45 C.F.R. § 302.56(c)(3).

In subsections (B)(7)(a), (B)(7)(b), and B(7)(c)(4), "health insurance coverage" was replaced with "health-care coverage." See 45 C.F.R. § 302.56 and § 303.31. In subsection (B)(7)(c)(1), however, the word "insurance" remains and is consistent with 45 C.F.R. § 303.31(a)(1).

In subsection (B)(7)(c)(2), the definition of health insurance was expanded to public and private health-care coverage. See 45 C.F.R. § 303.31(a)(2).

In subsection (B)(7)(c)(3), the word "private" and the language "For purposes of applying the 10% standard, the cost is the cost of adding the child or children to existing coverage or the difference between self-only and family coverage, whichever is greater" were deleted to comply with federal child-support regulations. See 45 C.F.R. § 303.31(a)(3).

In subsection (B)(7)(d), the phrase "of a premium" was deleted and "healthinsurance benefits" was changed to "health-care coverage" to be consistent with federal child-support regulations. See 45 C.F.R. § 302.56 and § 303.31. In subsection (B)(7)(e), "health-insurance costs" was replaced with "healthcare-coverage costs" and "medical-insurance premium" was replaced with "healthcare-coverage cost" to be consistent with federal child-support regulations. See 45 C.F.R. § 303.31.

In subsection (B)(7)(f), the word "premium" was changed to "healthcarecoverage cost" in one place and to "cost" in another to be consistent with federal child-support regulations. See 45 C.F.R. § 303.31.

In subsection (B)(7)(g), the word "insurance" was replaced with "health-care coverage." See 45 C.F.R. § 302.56 and § 303.31.

In subsection (C)(2), "insurance" was replaced with "health-care coverage." See 45 C.F.R. § 302.56 and § 303.31. In subsection (C)(4), the word "awards" was replaced with "amounts" and "make" and "making" were replaced with "order" and "ordering," respectively. These changes were made to be consistent with the terminology used in federal child-support regulations. See 45 C.F.R. § 302.56. Subsection (E) was amended to comply with 45 C.F.R. § 302.56(g) and to require that a Child-Support Guidelines form (Form CS-42 as appended to the rule), a Child-Support-Obligation Income Statement/Affidavit form (Form CS-41 as appended to the rule), and a Child-Support Guidelines Notice of Compliance form (Form CS-43 as appended to the rule) be filed in each action to establish or modify child support, including actions in which there is a stipulation of child support that is not in compliance with the guidelines.

Note from the reporter of decisions: The order amending Rule 32(A)(1) and Rule 32(B)(7)(e), effective April 1, 2015, and adopting the Comment to Amendments Effective April 1, 2015, is published in that volume of Alabama Reporter that contains Alabama cases from 158 So. 3d. Note from the reporter of decisions: The order adopting Rule 32(B)(9) and renumbering what was Rule 32(B)(9) as Rule 32(B)(10) effective June 1, 2018, is published in that volume of Alabama Reporter that contains Alabama cases from 234 So. 3d.

Note from the reporter of decisions: The order amending effective July 1, 2019, Rule 32 and adopting the Committee Comments to the Amendment to Rule 32 Effective July 1, 2019, is published in that volume of Alabama Reporter that contains Alabama cases from ___ So. 3d.

Appendix to Rule 32. Schedule of Basic Child Support Obligations

Alabama Schedule of Basic Child-Support Obligations (shaded area is adjusted for the self-support reserve)

Number of Children due Support Combined Adjusted Gross Income One Child Two Children Three Children Four Children Five Children Six Children

0-800.00 50 50 50 50 50 50 850.00 60 61 61 62 63 63 900.00 91 93 94 95 96 97 950.00 123 124 126 127 129 130 1000.00 155 156 158 160 162 163 1050.00 189 191 193 195 198 200 1100.00 224 227 229 232 234 237 1150.00 253 262 265 268 271 274 1200.00 262 298 301 304 307 311 1250.00 272 333 337 340 344 348 1300.00 281 368 372 376 381 385 1350.00 290 404 408 413 417 422 1400.00 299 435 444 449 454 459 1450.00 308 447 478 483 488 494 1500.00 316 459 512 517 523 528 1550.00 325 471 545 551 557 563 1600.00 333 483 570 585 592 598 1650.00 342 495 584 619 626 633 1700.00 350 507 598 653 660 667 1750.00 359 519 611 683 694 702 1800.00 367 532 626 699 729 736 1850.00 376 545 641 716 763 771 1900.00 385 558 656 733 797 806 1950.00 394 571 672 750 825 840 2000.00 403 584 687 767 844 875 2050.00 412 597 702 784 863 909 2100.00 421 609 717 801 882 944 2150.00 430 622 733 818 900 979 2200.00 439 635 748 835 919 999 2250.00 448 648 763 852 938 1019 2300.00 457 661 778 869 956 1040 2350.00 465 674 794 886 975 1060 2400.00 474 687 808 903 993 1079 2450.00 483 699 823 919 1011 1099 2500.00 491 712 837 935 1029 1119 2550.00 500 724 852 952 1047 1138 Alabama Schedule of Basic Child-Support Obligations (shaded area is adjusted for the self-support reserve)

Number of Children due Support Combined Adjusted Gross Income One Child Two Children Three Children Four Children Five Children Six Children

2600.00 509 737 867 968 1065 1158 2650.00 518 749 882 985 1083 1177 2700.00 526 762 896 1001 1101 1197 2750.00 535 774 911 1018 1119 1217 2800.00 544 787 926 1034 1137 1236 2850.00 552 799 940 1050 1155 1256 2900.00 561 812 955 1067 1173 1275 2950.00 570 824 970 1083 1191 1295 3000.00 579 837 984 1100 1210 1315 3050.00 587 849 999 1116 1228 1334 3100.00 596 862 1014 1132 1246 1354 3150.00 605 875 1028 1149 1264 1374 3200.00 613 887 1043 1165 1282 1393 3250.00 618 894 1052 1175 1292 1405 3300.00 623 902 1060 1184 1302 1416 3350.00 628 909 1068 1193 1313 1427 3400.00 633 915 1076 1202 1322 1437 3450.00 637 921 1083 1210 1331 1447 3500.00 642 928 1090 1218 1340 1456 3550.00 646 934 1098 1226 1349 1466 3600.00 650 940 1105 1234 1358 1476 3650.00 655 946 1112 1242 1367 1485 3700.00 659 953 1119 1250 1375 1495 3750.00 663 959 1127 1259 1384 1505 3800.00 668 965 1134 1267 1393 1514 3850.00 672 971 1141 1275 1402 1524 3900.00 677 977 1148 1283 1411 1534 3950.00 681 984 1156 1291 1420 1544 4000.00 685 990 1163 1299 1429 1553 4050.00 690 996 1170 1307 1438 1563 4100.00 694 1002 1178 1315 1447 1573 4150.00 698 1009 1185 1323 1456 1582 4200.00 703 1015 1192 1331 1464 1592 4250.00 707 1021 1199 1339 1473 1601 4300.00 712 1027 1206 1347 1482 1611 4350.00 716 1033 1213 1355 1490 1620 4400.00 720 1040 1220 1363 1499 1629 4450.00 725 1046 1227 1371 1508 1639 4500.00 729 1052 1234 1378 1516 1648 Alabama Schedule of Basic Child-Support Obligations (shaded area is adjusted for the self-support reserve)

Number of Children due Support Combined Adjusted Gross Income One Child Two Children Three Children Four Children Five Children Six Children

4550.00 734 1058 1241 1386 1525 1658 4600.00 738 1064 1248 1394 1534 1667 4650.00 743 1071 1255 1402 1542 1676 4700.00 747 1077 1262 1410 1551 1686 4750.00 752 1083 1269 1418 1559 1695 4800.00 756 1089 1276 1426 1568 1705 4850.00 759 1094 1281 1431 1574 1711 4900.00 762 1098 1285 1436 1579 1717 4950.00 765 1101 1289 1440 1584 1722 5000.00 769 1105 1293 1445 1589 1727 5050.00 772 1109 1297 1449 1594 1733 5100.00 775 1113 1301 1454 1599 1738 5150.00 778 1117 1305 1458 1604 1744 5200.00 781 1121 1309 1463 1609 1749 5250.00 784 1125 1314 1467 1614 1754 5300.00 787 1129 1318 1472 1619 1760 5350.00 790 1133 1322 1476 1624 1765 5400.00 793 1136 1326 1481 1629 1771 5450.00 796 1140 1330 1485 1634 1776 5500.00 798 1144 1333 1489 1638 1780 5550.00 800 1146 1336 1492 1642 1785 5600.00 802 1149 1339 1496 1645 1789 5650.00 804 1152 1342 1499 1649 1793 5700.00 806 1154 1345 1503 1653 1797 5750.00 808 1157 1348 1506 1656 1801 5800.00 810 1160 1351 1509 1660 1805 5850.00 812 1163 1354 1513 1664 1809 5900.00 814 1165 1357 1516 1668 1813 5950.00 816 1168 1360 1519 1671 1817 6000.00 818 1171 1363 1523 1675 1821 6050.00 820 1173 1366 1526 1679 1825 6100.00 822 1176 1369 1529 1682 1829 6150.00 824 1179 1372 1533 1686 1833 6200.00 826 1182 1375 1536 1690 1837 6250.00 828 1184 1378 1540 1693 1841 6300.00 830 1187 1381 1543 1697 1845 6350.00 832 1190 1384 1546 1701 1849 6400.00 834 1192 1387 1550 1705 1853 6450.00 836 1195 1390 1553 1708 1857 Alabama Schedule of Basic Child-Support Obligations (shaded area is adjusted for the self-support reserve)

Number of Children due Support Combined Adjusted Gross Income One Child Two Children Three Children Four Children Five Children Six Children

6500.00 839 1200 1396 1559 1715 1864 6550.00 843 1205 1401 1565 1722 1872 6600.00 847 1210 1407 1571 1729 1879 6650.00 850 1215 1412 1578 1736 1886 6700.00 854 1220 1418 1584 1742 1894 6750.00 857 1225 1424 1590 1749 1901 6800.00 861 1230 1429 1596 1756 1909 6850.00 864 1235 1435 1603 1763 1916 6900.00 868 1240 1440 1609 1770 1924 6950.00 872 1245 1446 1615 1777 1931 7000.00 875 1250 1452 1621 1784 1939 7050.00 879 1254 1457 1627 1790 1946 7100.00 882 1259 1462 1633 1797 1953 7150.00 886 1264 1468 1639 1803 1960 7200.00 889 1269 1473 1645 1810 1967 7250.00 892 1273 1478 1651 1816 1974 7300.00 896 1278 1484 1657 1823 1981 7350.00 899 1283 1489 1663 1829 1989 7400.00 903 1288 1494 1669 1836 1996 7450.00 906 1292 1500 1675 1843 2003 7500.00 910 1297 1505 1681 1849 2010 7550.00 913 1302 1510 1687 1856 2017 7600.00 916 1307 1516 1693 1862 2024 7650.00 920 1311 1521 1699 1869 2031 7700.00 923 1316 1526 1705 1875 2039 7750.00 927 1321 1532 1711 1882 2046 7800.00 930 1326 1537 1717 1889 2053 7850.00 934 1330 1542 1723 1895 2060 7900.00 937 1335 1548 1729 1902 2067 7950.00 940 1340 1553 1735 1908 2074 8000.00 944 1345 1558 1741 1915 2081 8050.00 947 1349 1564 1747 1921 2088 8100.00 951 1354 1569 1753 1928 2096 8150.00 954 1359 1575 1759 1935 2103 8200.00 957 1364 1580 1765 1941 2110 8250.00 961 1368 1585 1771 1948 2118 8300.00 964 1373 1591 1777 1955 2125 8350.00 967 1378 1596 1783 1961 2132 8400.00 971 1382 1602 1789 1968 2139 Alabama Schedule of Basic Child-Support Obligations (shaded area is adjusted for the self-support reserve)

Number of Children due Support Combined Adjusted Gross Income One Child Two Children Three Children Four Children Five Children Six Children

8450.00 974 1387 1607 1795 1975 2147 8500.00 977 1392 1613 1801 1981 2154 8550.00 980 1396 1618 1807 1988 2161 8600.00 984 1401 1623 1813 1995 2168 8650.00 987 1406 1629 1819 2001 2176 8700.00 990 1410 1634 1826 2008 2183 8750.00 993 1415 1640 1832 2015 2190 8800.00 997 1420 1645 1838 2021 2197 8850.00 1000 1424 1651 1844 2028 2205 8900.00 1003 1429 1656 1850 2035 2212 8950.00 1006 1434 1661 1856 2041 2219 9000.00 1010 1438 1667 1862 2048 2226 9050.00 1013 1443 1672 1868 2055 2234 9100.00 1016 1448 1678 1874 2062 2241 9150.00 1020 1452 1683 1880 2068 2248 9200.00 1023 1457 1689 1886 2075 2255 9250.00 1026 1462 1694 1892 2082 2263 9300.00 1029 1466 1700 1898 2088 2270 9350.00 1033 1471 1705 1904 2095 2277 9400.00 1036 1476 1710 1910 2102 2284 9450.00 1039 1480 1716 1917 2108 2292 9500.00 1042 1485 1721 1923 2115 2299 9550.00 1046 1490 1727 1929 2122 2306 9600.00 1049 1494 1732 1935 2128 2313 9650.00 1052 1499 1738 1941 2135 2321 9700.00 1055 1504 1743 1947 2142 2328 9750.00 1059 1508 1748 1953 2148 2335 9800.00 1062 1513 1754 1959 2155 2342 9850.00 1065 1518 1759 1965 2162 2350 9900.00 1069 1522 1765 1971 2168 2357 9950.00 1072 1527 1770 1977 2175 2364 10000.00 1075 1532 1776 1983 2182 2371 10050.00 1078 1536 1781 1989 2188 2379 10100.00 1082 1541 1786 1995 2195 2386 10150.00 1085 1546 1792 2002 2202 2393 10200.00 1088 1550 1797 2008 2208 2400 10250.00 1091 1555 1803 2014 2215 2408 10300.00 1095 1560 1808 2020 2222 2415 10350.00 1098 1564 1814 2026 2228 2422 Alabama Schedule of Basic Child-Support Obligations (shaded area is adjusted for the self-support reserve)

Number of Children due Support Combined Adjusted Gross Income One Child Two Children Three Children Four Children Five Children Six Children

10400.00 1101 1569 1819 2032 2235 2429 10450.00 1104 1574 1824 2038 2242 2437 10500.00 1108 1578 1830 2044 2248 2444 10550.00 1111 1583 1835 2050 2255 2451 10600.00 1114 1588 1841 2056 2262 2458 10650.00 1117 1592 1846 2062 2268 2465 10700.00 1120 1596 1850 2067 2273 2471 10750.00 1123 1600 1854 2071 2279 2477 10800.00 1126 1603 1859 2076 2284 2483 10850.00 1128 1607 1863 2081 2289 2488 10900.00 1131 1611 1868 2086 2295 2494 10950.00 1134 1615 1872 2091 2300 2500 11000.00 1137 1619 1876 2096 2305 2506 11050.00 1140 1623 1881 2101 2311 2512 11100.00 1142 1627 1885 2106 2316 2518 11150.00 1145 1630 1889 2110 2321 2523 11200.00 1148 1634 1894 2115 2327 2529 11250.00 1151 1638 1898 2120 2332 2535 11300.00 1153 1642 1902 2125 2337 2541 11350.00 1156 1646 1907 2130 2343 2547 11400.00 1159 1650 1911 2135 2348 2552 11450.00 1162 1653 1915 2140 2354 2558 11500.00 1164 1657 1920 2144 2359 2564 11550.00 1167 1661 1924 2149 2364 2570 11600.00 1170 1665 1929 2154 2370 2576 11650.00 1173 1669 1933 2159 2375 2582 11700.00 1176 1673 1937 2164 2380 2587 11750.00 1178 1677 1942 2169 2386 2593 11800.00 1181 1680 1946 2174 2391 2599 11850.00 1184 1684 1950 2178 2396 2605 11900.00 1187 1688 1955 2183 2402 2611 11950.00 1189 1692 1959 2188 2407 2616 12000.00 1192 1696 1963 2193 2412 2622 12050.00 1195 1700 1968 2198 2418 2628 12100.00 1198 1704 1972 2203 2423 2634 12150.00 1200 1707 1976 2208 2428 2640 12200.00 1203 1711 1981 2213 2434 2646 12250.00 1206 1715 1985 2217 2439 2651 12300.00 1209 1719 1990 2222 2445 2657 Alabama Schedule of Basic Child-Support Obligations (shaded area is adjusted for the self-support reserve)

Number of Children due Support Combined Adjusted Gross Income One Child Two Children Three Children Four Children Five Children Six Children

12350.00 1212 1723 1994 2227 2450 2663 12400.00 1214 1727 1998 2232 2455 2669 12450.00 1217 1730 2003 2237 2461 2675 12500.00 1220 1734 2007 2242 2466 2680 12550.00 1223 1738 2011 2247 2471 2686 12600.00 1225 1742 2016 2251 2477 2692 12650.00 1228 1746 2020 2256 2482 2698 12700.00 1231 1750 2024 2261 2487 2704 12750.00 1234 1754 2029 2266 2493 2710 12800.00 1236 1757 2033 2271 2498 2715 12850.00 1239 1761 2037 2276 2503 2721 12900.00 1242 1765 2042 2281 2509 2727 12950.00 1245 1769 2046 2286 2514 2733 13000.00 1248 1773 2050 2290 2519 2739 13050.00 1250 1777 2055 2295 2525 2744 13100.00 1253 1781 2059 2300 2530 2750 13150.00 1256 1784 2064 2305 2536 2756 13200.00 1259 1788 2068 2310 2541 2762 13250.00 1261 1792 2072 2315 2546 2768 13300.00 1264 1796 2077 2320 2552 2774 13350.00 1267 1800 2081 2324 2557 2779 13400.00 1270 1804 2085 2329 2562 2785 13450.00 1272 1807 2090 2334 2568 2791 13500.00 1275 1811 2094 2339 2573 2797 13550.00 1278 1815 2098 2344 2578 2803 13600.00 1281 1819 2103 2349 2584 2808 13650.00 1284 1823 2107 2354 2589 2814 13700.00 1286 1827 2111 2359 2594 2820 13750.00 1289 1830 2115 2363 2599 2825 13800.00 1290 1831 2116 2364 2600 2827 13850.00 1291 1833 2118 2365 2602 2828 13900.00 1292 1834 2119 2367 2603 2830 13950.00 1293 1835 2120 2368 2605 2831 14000.00 1294 1836 2121 2369 2606 2833 14050.00 1295 1838 2122 2370 2607 2834 14100.00 1296 1839 2123 2371 2609 2835 14150.00 1297 1840 2124 2373 2610 2837 14200.00 1298 1841 2125 2374 2611 2838 14250.00 1299 1842 2126 2375 2612 2840 Alabama Schedule of Basic Child-Support Obligations (shaded area is adjusted for the self-support reserve)

Number of Children due Support Combined Adjusted Gross Income One Child Two Children Three Children Four Children Five Children Six Children

14300.00 1300 1843 2127 2376 2614 2841 14350.00 1301 1845 2128 2377 2615 2842 14400.00 1302 1846 2129 2378 2616 2844 14450.00 1303 1847 2130 2379 2617 2845 14500.00 1304 1848 2131 2381 2619 2846 14550.00 1305 1849 2132 2382 2620 2848 14600.00 1306 1850 2133 2383 2621 2849 14650.00 1307 1851 2134 2384 2622 2850 14700.00 1308 1853 2135 2385 2624 2852 14750.00 1309 1854 2136 2386 2625 2853 14800.00 1310 1855 2137 2387 2626 2855 14850.00 1311 1856 2138 2388 2627 2856 14900.00 1312 1857 2139 2390 2629 2857 14950.00 1313 1858 2140 2391 2630 2859 15000.00 1314 1859 2141 2392 2631 2860 15050.00 1315 1861 2142 2393 2632 2861 15100.00 1316 1862 2143 2394 2634 2863 15150.00 1317 1863 2144 2395 2635 2864 15200.00 1318 1864 2145 2396 2636 2865 15250.00 1319 1865 2146 2398 2637 2867 15300.00 1320 1866 2147 2399 2639 2868 15350.00 1321 1867 2148 2400 2640 2869 15400.00 1322 1869 2149 2401 2641 2871 15450.00 1323 1870 2150 2402 2642 2872 15500.00 1324 1871 2151 2403 2644 2873 15550.00 1325 1872 2152 2404 2645 2875 15600.00 1326 1873 2153 2405 2646 2876 15650.00 1327 1874 2155 2407 2647 2878 15700.00 1328 1875 2156 2408 2648 2879 15750.00 1329 1877 2157 2409 2650 2880 15800.00 1330 1878 2158 2410 2651 2882 15850.00 1331 1879 2159 2411 2652 2883 15900.00 1332 1880 2160 2412 2653 2884 15950.00 1333 1881 2161 2413 2655 2886 16000.00 1334 1882 2162 2415 2656 2887 16050.00 1335 1883 2163 2416 2657 2888 16100.00 1336 1885 2164 2417 2658 2890 16150.00 1337 1886 2165 2418 2660 2891 16200.00 1338 1887 2166 2419 2661 2892 Alabama Schedule of Basic Child-Support Obligations (shaded area is adjusted for the self-support reserve)

Number of Children due Support Combined Adjusted Gross Income One Child Two Children Three Children Four Children Five Children Six Children

16250.00 1339 1888 2167 2420 2662 2894 16300.00 1340 1889 2168 2421 2663 2895 16350.00 1341 1890 2169 2422 2665 2897 16400.00 1342 1891 2170 2424 2666 2898 16450.00 1343 1893 2171 2425 2667 2899 16500.00 1344 1894 2172 2426 2668 2901 16550.00 1345 1895 2173 2427 2670 2902 16600.00 1346 1896 2174 2428 2671 2903 16650.00 1347 1897 2175 2429 2672 2905 16700.00 1348 1898 2176 2430 2673 2906 16750.00 1349 1899 2177 2432 2675 2907 16800.00 1350 1901 2178 2433 2676 2909 16850.00 1351 1902 2179 2434 2677 2910 16900.00 1352 1903 2180 2435 2678 2911 16950.00 1353 1904 2181 2436 2680 2913 17000.00 1354 1905 2182 2437 2681 2914 17050.00 1355 1906 2183 2438 2682 2916 17100.00 1357 1910 2187 2442 2687 2920 17150.00 1360 1914 2191 2448 2692 2927 17200.00 1363 1918 2196 2453 2698 2933 17250.00 1366 1921 2200 2458 2704 2939 17300.00 1368 1925 2205 2463 2709 2945 17350.00 1371 1929 2210 2468 2715 2951 17400.00 1374 1933 2214 2473 2721 2957 17450.00 1377 1937 2219 2479 2726 2964 17500.00 1380 1941 2224 2484 2732 2970 17550.00 1382 1945 2228 2489 2738 2976 17600.00 1385 1949 2233 2494 2743 2982 17650.00 1388 1953 2237 2499 2749 2988 17700.00 1391 1957 2242 2504 2755 2994 17750.00 1394 1961 2247 2509 2760 3000 17800.00 1396 1965 2251 2515 2766 3007 17850.00 1399 1969 2256 2520 2772 3013 17900.00 1402 1973 2260 2525 2777 3019 17950.00 1405 1977 2265 2530 2783 3025 18000.00 1408 1981 2270 2535 2789 3031 18050.00 1410 1985 2274 2540 2794 3037 18100.00 1413 1989 2279 2545 2800 3044 18150.00 1416 1993 2283 2551 2806 3050 Alabama Schedule of Basic Child-Support Obligations (shaded area is adjusted for the self-support reserve)

Number of Children due Support Combined Adjusted Gross Income One Child Two Children Three Children Four Children Five Children Six Children

18200.00 1419 1997 2288 2556 2811 3056 18250.00 1422 2001 2293 2561 2817 3062 18300.00 1424 2005 2297 2566 2823 3068 18350.00 1427 2009 2302 2571 2828 3074 18400.00 1430 2013 2306 2576 2834 3080 18450.00 1433 2017 2311 2581 2840 3087 18500.00 1436 2021 2316 2587 2845 3093 18550.00 1438 2025 2320 2592 2851 3099 18600.00 1441 2029 2325 2597 2857 3105 18650.00 1444 2033 2329 2602 2862 3111 18700.00 1447 2037 2334 2607 2868 3117 18750.00 1450 2041 2339 2612 2874 3124 18800.00 1453 2045 2343 2617 2879 3130 18850.00 1455 2049 2348 2623 2885 3136 18900.00 1458 2053 2352 2628 2891 3142 18950.00 1461 2057 2357 2633 2896 3148 19000.00 1464 2061 2362 2638 2902 3154 19050.00 1467 2065 2366 2643 2907 3160 19100.00 1469 2069 2371 2648 2913 3167 19150.00 1472 2073 2376 2653 2919 3173 19200.00 1475 2077 2380 2659 2924 3179 19250.00 1478 2081 2385 2664 2930 3185 19300.00 1481 2085 2389 2669 2936 3191 19350.00 1483 2089 2394 2674 2941 3197 19400.00 1486 2093 2399 2679 2947 3203 19450.00 1489 2097 2403 2684 2953 3210 19500.00 1492 2101 2408 2689 2958 3216 19550.00 1495 2105 2412 2695 2964 3222 19600.00 1497 2108 2417 2700 2970 3228 19650.00 1500 2112 2422 2705 2975 3234 19700.00 1503 2116 2426 2710 2981 3240 19750.00 1506 2120 2431 2715 2987 3247 19800.00 1509 2124 2435 2720 2992 3253 19850.00 1511 2128 2440 2725 2998 3259 19900.00 1514 2132 2445 2731 3004 3265 19950.00 1517 2136 2449 2736 3009 3271 20000.00 1520 2140 2454 2741 3015 3277

Rule 32

Rule Text

Plain-English Summary (for reference only — not a substitute for the rule text above)

Committee Notes

Disclaimer