Divorce can be a lengthy and complicated process for any couple, but the situation certainly gets that much more complicated when children are involved. Child support is a complex legal area with a complicated formula for calculating the amount of child support owed, but the Commonwealth of Massachusetts has attempted to simplify and clarify the process for every family affected by divorce.
The Commonwealth announced in November 2008 that there would be a revision of child support laws in Massachusetts, to take effect in January of 2009. This announcement followed the "Report of the Child Support Guidelines Task Force", chaired by Chief Justice Paula M. Carey, which was established two years prior to address issues in the current system and adjust to statewide changes, such as universal healthcare coverage for Massachusetts residents.
The purposes of revising the laws centered on a few basic guidelines spelled out by the commission, which included:
- To minimize the economic impact on the child of family breakup;
- To encourage joint parental responsibility for child support in proportion to, or as a percentage of income;
- To provide the standard of living the child would have enjoyed had the family been intact;
- To meet the child's survival needs in the first instance, but to the extent either parent enjoys a higher standard of living to entitle the child to enjoy that higher standard;
- To protect a subsistence level of income of parents at the low end of the income range whether or not they are on public assistance;
- To take into account the non-monetary contributions of both the custodial and non-custodial parents;
- To minimize problems of proof for the parties and of administration for the courts; and
- To allow for orders and wage assignments that can be adjusted as income increases or decreases.
The new guidelines do not change the payment situation significantly for the majority of Massachusetts families; however, they do typically increase the amount owed in child support. This is particularly true for couples earning mid- to high-level incomes due to the reconfiguration of the formula used to estimate the amount owed. The major aspects of the changed law include:
- The Guidelines will now apply to combined incomes of up to $250,000.00.
- They are based upon the idea that the children spend approximately one-third (1/3) of their time with the payer parent.
- The recipient parent shall be responsible for the first $250.00 per year in uninsured medical and dental expenses for the children of the household combined.
- An existing order may be modified if it is more than three (3) year old. No other material change in circumstance need be present.
- There is no longer a credit for one-half (½) the cost of health insurance. Instead, the amount is used as a deduction from the weekly gross income.
- For self-employed persons, owners of businesses, corporations, partnerships and the like, gross income is defined as "gross receipts minus ordinary and necessary expenses required to produce income". Personal expenses paid out of business accounts can also be swept back into the gross income calculation. The purpose of this is to distinguish income reported on tax returns from income used to calculate a child support obligation. Income for parents who work "under the table" will be treated similarly.
- The $20,000.00 custodial parent income disregard has been eliminated, as has the ten (10%) percent increase for children over the age of thirteen (13).
- The Guidelines now account for families of up to five (5) children, and make provisions for even larger families.
The new guidelines also clarified the definition of income, articulately expanding it to include any secondary jobs and overtime, self-employment, unreported income, disability and social security income, attribution of income may now extend to parents of children under six and stated exclusion of income from a non-parent guardian. Variables on the amount of child support owed include childcare costs (to be deducted from the income of the parent funding the expense), the age and number of children, health insurance and dental insurance plans, and other major childcare expenses like camp that are taken from one of the parents' salaries.
These changes have already affected divorce and child support proceedings across Massachusetts, both for newly divorced couples and for those who got divorced under the old guidelines but who still pay child support. Child support is a complicated legal area to begin with, and the changes will undoubtedly add to this complexity. An experienced attorney should always be contacted when trying to mitigate child support issues or finalize contribution amounts. Our office can help you with your divorce proceedings and child support issues. Please contact us to schedule a free consultation and discuss your particular situation to ensure you are contributing or receiving the right amount of child support.
