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2004 SESSION


CHAPTER 1008
An Act to amend and reenact §§ 20-60.3, 20-108.1, and 20-108.2 of the Code of Virginia, relating to child support.
[S 208]
Approved April 21, 2004

Be it enacted by the General Assembly of Virginia:

1. That §§ 20-60.3, 20-108.1 and 20-108.2 of the Code of Virginia are amended and reenacted as follows:

§ 20-60.3. Contents of support orders.

All orders directing the payment of spousal support where there are minor children whom the parties have a mutual duty to support and all orders directing the payment of child support, including those orders confirming separation agreements, entered on or after October 1, 1985, whether they are original orders or modifications of existing orders, shall contain the following:

1. Notice that support payments may be withheld as they become due pursuant to § 20-79.1 or § 20-79.2, from income as defined in § 63.2-1900, without further amendments of this order or having to file an application for services with the Department of Social Services; however, absence of such notice in an order entered prior to July 1, 1988, shall not bar withholding of support payments pursuant to § 20-79.1;

2. Notice that support payments may be withheld pursuant to Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2 without further amendments to the order upon application for services with the Department of Social Services; however, absence of such notice in an order entered prior to July 1, 1988, shall not bar withholding of support payments pursuant to Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2;

3. The names and dates of birth of each child to whom a duty of support is then owed by the person responsible for support;

4. If known, the name, date of birth and social security number of each parent of the child and, if different and if known, the name, date of birth and social security number of the person responsible for support and, unless otherwise ordered, each parent or responsible person's residential and, if different, mailing address, residential and employer telephone number, driver's license number, and the name and address of his or her employer; however, when a protective order has been issued or the court otherwise finds reason to believe that a party is at risk of physical or emotional harm from the other party, information other than the name of the party at risk shall not be included in the order;

5. On and after July 1, 1994, notice that a petition may be filed for suspension of any license, certificate, registration or other authorization to engage in a profession, trade, business or occupation issued by the Commonwealth to a person responsible for support as provided in § 63.2-1937 upon a delinquency for a period of 90 days or more or in an amount of $5,000 or more. The order shall indicate whether either or both parents currently hold such an authorization and, if so, the type of authorization held;

6. The amount of periodic support expressed in fixed sums, together with the payment interval, the date payments are due, and the date the first payment is due;

7. a. An order for health care coverage, including the health insurance policy information, for dependent children pursuant to §§ 20-108.1 and 20-108.2 if available at reasonable cost as defined in § 63.2-1900 and a statement as to whether there is an order for health care coverage for a spouse or former spouse; and

b. A statement as to whether any extraordinary unreimbursed medical expenses are to be paid by or reimbursed to a party pursuant to subsection subsections D and subdivision G 3 of § 20-108.2, and if such expenses are ordered, then the provisions as governing how such payment is to be made;

8. If support arrearages exist, (i) to whom an arrearage is owed and the amount of the arrearage, (ii) the period of time for which such arrearage is calculated, and (iii) a direction that all payments are to be credited to current support obligations first, with any payment in excess of the current obligation applied to arrearages;

9. If child support payments are ordered to be paid through the Department of Social Services or directly to the obligee, and unless the court for good cause shown orders otherwise, the parties shall give each other and the court and, when payments are to be made through the Department, the Department of Social Services at least 30 days' written notice, in advance, of any change of address and any change of telephone number within 30 days after the change;

10. If child support payments are ordered to be paid through the Department of Social Services, a provision requiring an obligor to keep the Department of Social Services informed of the name, address and telephone number of his current employer, or if payments are ordered to be paid directly to the obligee, a provision requiring an obligor to keep the court informed of the name, address and telephone number of his current employer;

11. The separate amounts due to each person under the order, unless the court specifically orders a unitary award of child and spousal support due or the order affirms a separation agreement containing provision for such unitary award;

12. Notice that in determination of a support obligation, the support obligation as it becomes due and unpaid creates a judgment by operation of law; and

13. Notice that on and after July 1, 1994, the Department of Social Services may, pursuant to Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2 and in accordance with §§ 20-108.2 and 63.2-1921, initiate a review of the amount of support ordered by any court.

The provisions of this section shall not apply to divorce decrees where there are no minor children whom the parties have a mutual duty to support.

§ 20-108.1. Determination of child or spousal support.

A. In any proceeding on the issue of determining spousal support, the court shall consider all evidence presented relevant to any issues joined in that proceeding. The court's decision shall be rendered based upon the evidence relevant to each individual case.

B. In any proceeding on the issue of determining child support under this title or Title 16.1 or Title 63.2, the court shall consider all evidence presented relevant to any issues joined in that proceeding. The court's decision in any such proceeding shall be rendered upon the evidence relevant to each individual case. However, there shall be a rebuttable presumption in any judicial or administrative proceeding for child support, including cases involving split custody or shared custody, that the amount of the award which would result from the application of the guidelines set out in § 20-108.2 is the correct amount of child support to be awarded. Liability for support shall be determined retroactively for the period measured from the date that the proceeding was commenced by the filing of an action with the court provided the complainant exercised due diligence in the service of the respondent or, if earlier, the date an order of the Department of Social Services entered pursuant to Title 63.2 and directing payment of support was delivered to the sheriff or process server for service on the obligor.

In order to rebut the presumption, the court shall make written findings in the order, which findings may be incorporated by reference, that the application of such guidelines would be unjust or inappropriate in a particular case. The finding that rebuts the guidelines shall state the amount of support that would have been required under the guidelines, shall give a justification of why the order varies from the guidelines, and shall be determined by relevant evidence pertaining to the following factors affecting the obligation, the ability of each party to provide child support, and the best interests of the child:

1. Actual monetary support for other family members or former family members;

2. Arrangements regarding custody of the children;

3. Imputed income to a party who is voluntarily unemployed or voluntarily under-employed; provided that income may not be imputed to the custodial parent when a child is not in school, child care services are not available and the cost of such child care services are not included in the computation;

4. Debts of either party arising during the marriage for the benefit of the child;

5. Debts incurred for production of income;

6. Direct payments ordered by the court for health care coverage, maintaining life insurance coverage pursuant to subsection D, education expenses, or other court-ordered direct payments for the benefit of the child and costs related to the provision of health care coverage pursuant to subdivision 7 of § 20-60.3;

7. Extraordinary capital gains such as capital gains resulting from the sale of the marital abode;

8. Age, physical and mental condition of the child or children, including extraordinary unreimbursed medical or dental expenses, and child-care expenses;

9. Independent financial resources, if any, of the child or children;

10. Standard of living for the family established during the marriage;

11. Earning capacity, obligations and needs, and financial resources of each parent;

12. Education and training of the parties and the ability and opportunity of the parties to secure such education and training;

13. Contributions, monetary and nonmonetary, of each party to the well-being of the family;

14. Provisions made with regard to the marital property under § 20-107.3;

15. Tax consequences to the parties regarding claims for dependent children and child care expenses;

16. A written agreement between the parties which includes the amount of child support;

17. A pendente lite decree, which includes the amount of child support, agreed to by both parties or by counsel for the parties; and

18. Such other factors, including tax consequences to each party, as are necessary to consider the equities for the parents and children.

C. In any proceeding under this title or Title 16.1 or Title 63.2 on the issue of determining child support, the court shall have the authority to order a party to provide health care coverage, as defined in § 63.2-1900, for dependent children if reasonable under all the circumstances and health care coverage for a spouse or former spouse.

D. In any proceeding under this title, Title 16.1 or Title 63.2 on the issue of determining child support, the court shall have the authority to order a party to (i) maintain any existing life insurance policy on the life of either party provided the party so ordered has the right to designate a beneficiary and (ii) designate a child or children of the parties as the beneficiary of all or a portion of such life insurance for so long as the party so ordered has a statutory obligation to pay child support for the child or children.

E. Except when the parties have otherwise agreed, in any proceeding under this title, Title 16.1 or Title 63.2 on the issue of determining child support, the court shall have the authority to and may, in its discretion, order one party to execute all appropriate tax forms or waivers to grant to the other party the right to take the income tax dependency exemption for any tax year or future years, for any child or children of the parties for federal and state income tax purposes.

§ 20-108.2. Guideline for determination of child support; quadrennial review by Child Support Guidelines Review Panel; executive summary.

A. There shall be a rebuttable presumption in any judicial or administrative proceeding for child support under this title or Title 16.1 or 63.2, including cases involving split custody or shared custody, that the amount of the award which would result from the application of the guidelines set forth in this section is the correct amount of child support to be awarded. In order to rebut the presumption, the court shall make written findings in the order as set out in § 20-108.1, which findings may be incorporated by reference, that the application of the guidelines would be unjust or inappropriate in a particular case as determined by relevant evidence pertaining to the factors set out in §§ 20-107.2 and 20-108.1. The Department of Social Services shall set child support at the amount resulting from computations using the guidelines set out in this section pursuant to the authority granted to it in Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2 and subject to the provisions of § 63.2-1918.

B. For purposes of application of the guideline, a basic child support obligation shall be computed using the schedule set out below. For combined monthly gross income amounts falling between amounts shown in the schedule, basic child support obligation amounts shall be extrapolated. However, unless one of the following exemptions applies where the sole custody child support obligation as computed pursuant to subdivision G. 1. is less than $65 per month, there shall be a presumptive minimum child support obligation of $65 per month payable by the payor parent. Exemptions from this presumptive minimum monthly child support obligation shall include: parents unable to pay child support because they lack sufficient assets from which to pay child support and who, in addition, are institutionalized in a psychiatric facility; are imprisoned with no chance of parole; are medically verified to be totally and permanently disabled with no evidence of potential for paying child support, including recipients of Supplemental Security Income (SSI); or are otherwise involuntarily unable to produce income. "Number of children" means the number of children for whom the parents share joint legal responsibility and for whom support is being sought.

SCHEDULE OF MONTHLY BASIC CHILD SUPPORT OBLIGATIONS

COMBINED
MONTHLY
GROSS     ONE        TWO       THREE      FOUR       FIVE       SIX
INCOME   CHILD   CHILDREN   CHILDREN   CHILDREN   CHILDREN   CHILDREN
0-599     65         65         65         65         65         65
  600    110        111        113        114        115        116
  650    138        140        142        143        145        146
  700    153        169        170        172        174        176
  750    160        197        199        202        204        206
  800    168        226        228        231        233        236
  850    175        254        257        260        263        266
  900    182        281        286        289        292        295
  950    189        292        315        318        322        325
 1000    196        304        344        348        351        355
 1050    203        315        373        377        381        385
 1100    210        326        402        406        410        415
 1150    217        337        422        435        440        445
 1200    225        348        436        465        470        475
 1250    232        360        451        497        502        507
 1300    241        373        467        526        536        542
 1350    249        386        483        545        570        576
 1400    257        398        499        563        605        611
 1450    265        411        515        581        633        645
 1500    274        426        533        602        656        680
 1550    282        436        547        617        672        714
 1600    289        447        560        632        689        737
 1650    295        458        573        647        705        754
 1700    302        468        587        662        721        772
 1750    309        479        600        676        738        789
 1800    315        488        612        690        752        805
 1850    321        497        623        702        766        819
 1900    326        506        634        714        779        834
 1950    332        514        645        727        793        848
 2000    338        523        655        739        806        862
 2050    343        532        666        751        819        877
 2100    349        540        677        763        833        891
 2150    355        549        688        776        846        905
 2200    360        558        699        788        860        920
 2250    366        567        710        800        873        934
 2300    371        575        721        812        886        948
 2350    377        584        732        825        900        963
 2400    383        593        743        837        913        977
 2450    388        601        754        849        927        991
 2500    394        610        765        862        940       1006
 2550    399        619        776        874        954       1020
 2600    405        627        787        886        967       1034
 2650    410        635        797        897        979       1048
 2700    415        643        806        908        991       1060
 2750    420        651        816        919       1003       1073
 2800    425        658        826        930       1015       1085
 2850    430        667        836        941       1027       1098
 2900    435        675        846        953       1039       1112
 2950    440        683        856        964       1052       1125
 3000    445        691        866        975       1064       1138
 3050    450        699        876        987       1076       1152
 3100    456        707        886        998       1089       1165
 3150    461        715        896       1010       1101       1178
 3200    466        723        906       1021       1114       1191
 3250    471        732        917       1032       1126       1205
 3300    476        740        927       1044       1139       1218
 3350    481        748        937       1055       1151       1231
 3400    486        756        947       1067       1164       1245
 3450    492        764        957       1078       1176       1258
 3500    497        772        967       1089       1189       1271
 3550    502        780        977       1101       1201       1285
 3600    507        788        987       1112       1213       1298
 3650    512        797        997       1124       1226       1311
 3700    518        806       1009       1137       1240       1326
 3750    524        815       1020       1150       1254       1342
 3800    530        824       1032       1163       1268       1357
 3850    536        834       1043       1176       1283       1372
 3900    542        843       1055       1189       1297       1387
 3950    547        852       1066       1202       1311       1402
 4000    553        861       1078       1214       1325       1417
 4050    559        871       1089       1227       1339       1432
 4100    565        880       1101       1240       1353       1448
 4150    571        889       1112       1253       1367       1463
 4200    577        898       1124       1266       1382       1478
 4250    583        907       1135       1279       1396       1493
 4300    589        917       1147       1292       1410       1508
 4350    594        926       1158       1305       1424       1523
 4400    600        935       1170       1318       1438       1538
 4450    606        944       1181       1331       1452       1553
 4500    612        954       1193       1344       1467       1569
 4550    618        963       1204       1357       1481       1584
 4600    624        972       1216       1370       1495       1599
 4650    630        981       1227       1383       1509       1614
 4700    635        989       1237       1395       1522       1627
 4750    641        997       1247       1406       1534       1641
 4800    646       1005       1257       1417       1546       1654
 4850    651       1013       1267       1428       1558       1667
 4900    656       1021       1277       1439       1570       1679
 4950    661       1028       1286       1450       1582       1692
 5000    666       1036       1295       1460       1593       1704
 5050    671       1043       1305       1471       1605       1716
 5100    675       1051       1314       1481       1616       1728
 5150    680       1058       1323       1492       1628       1741
 5200    685       1066       1333       1502       1640       1753
 5250    690       1073       1342       1513       1651       1765
 5300    695       1081       1351       1524       1663       1778
 5350    700       1088       1361       1534       1674       1790
 5400    705       1096       1370       1545       1686       1802
 5450    710       1103       1379       1555       1697       1815
 5500    714       1111       1389       1566       1709       1827
 5550    719       1118       1398       1576       1720       1839
 5600    724       1126       1407       1587       1732       1851
 5650    729       1133       1417       1598       1743       1864
 5700    734       1141       1426       1608       1755       1876
 5750    739       1148       1435       1619       1766       1888
 5800    744       1156       1445       1629       1778       1901
 5850    749       1163       1454       1640       1790       1913
 5900    753       1171       1463       1650       1801       1925
 5950    758       1178       1473       1661       1813       1937
 6000    763       1186       1482       1672       1824       1950
 6050    768       1193       1491       1682       1836       1962
 6100    773       1201       1501       1693       1847       1974
 6150    778       1208       1510       1703       1859       1987
 6200    783       1216       1519       1714       1870       1999
 6250    788       1223       1529       1724       1882       2011
 6300    792       1231       1538       1735       1893       2023
 6350    797       1238       1547       1745       1905       2036
 6400    802       1246       1557       1756       1916       2048
 6450    807       1253       1566       1767       1928       2060
 6500    812       1261       1575       1777       1940       2073
 6550    816       1267       1583       1786       1949       2083
 6600    820       1272       1590       1794       1957       2092
 6650    823       1277       1597       1801       1965       2100
 6700    827       1283       1604       1809       1974       2109
 6750    830       1288       1610       1817       1982       2118
 6800    834       1293       1617       1824       1990       2127
 6850    837       1299       1624       1832       1999       2136
 6900    841       1304       1631       1839       2007       2145
 6950    845       1309       1637       1847       2016       2154
 7000    848       1315       1644       1855       2024       2163
 7050    852       1320       1651       1862       2032       2172
 7100    855       1325       1658       1870       2041       2181
 7150    859       1331       1665       1878       2049       2190
 7200    862       1336       1671       1885       2057       2199
 7250    866       1341       1678       1893       2066       2207
 7300    870       1347       1685       1900       2074       2216
 7350    873       1352       1692       1908       2082       2225
 7400    877       1358       1698       1916       2091       2234
 7450    880       1363       1705       1923       2099       2243
 7500    884       1368       1712       1931       2108       2252
 7550    887       1374       1719       1938       2116       2261
 7600    891       1379       1725       1946       2124       2270
 7650    895       1384       1732       1954       2133       2279
 7700    898       1390       1739       1961       2141       2288
 7750    902       1395       1746       1969       2149       2297
 7800    905       1400       1753       1977       2158       2305
 7850    908       1405       1758       1983       2164       2313
 7900    910       1409       1764       1989       2171       2320
 7950    913       1414       1770       1995       2178       2328
 8000    916       1418       1776       2001       2185       2335
 8050    918       1423       1781       2007       2192       2343
 8100    921       1428       1787       2014       2198       2350
 8150    924       1432       1793       2020       2205       2357
 8200    927       1437       1799       2026       2212       2365
 8250    929       1441       1804       2032       2219       2372
 8300    932       1446       1810       2038       2226       2380
 8350    935       1450       1816       2045       2232       2387
 8400    937       1455       1822       2051       2239       2395
 8450    940       1459       1827       2057       2246       2402
 8500    943       1464       1833       2063       2253       2410
 8550    945       1468       1839       2069       2260       2417
 8600    948       1473       1845       2076       2266       2425
 8650    951       1478       1850       2082       2273       2432
 8700    954       1482       1856       2088       2280       2440
 8750    956       1487       1862       2094       2287       2447
 8800    959       1491       1868       2100       2294       2455
 8850    962       1496       1873       2107       2300       2462
 8900    964       1500       1879       2113       2307       2470
 8950    967       1505       1885       2119       2314       2477
 9000    970       1509       1891       2125       2321       2484
 9050    973       1514       1896       2131       2328       2492
 9100    975       1517       1901       2137       2334       2498
 9150    977       1521       1905       2141       2339       2503
 9200    979       1524       1909       2146       2344       2509
 9250    982       1527       1914       2151       2349       2514
 9300    984       1531       1918       2156       2354       2520
 9350    986       1534       1922       2160       2359       2525
 9400    988       1537       1926       2165       2365       2531
 9450    990       1541       1930       2170       2370       2536
 9500    993       1544       1935       2175       2375       2541
 9550    995       1547       1939       2179       2380       2547
 9600    997       1551       1943       2184       2385       2552
 9650    999       1554       1947       2189       2390       2558
 9700   1001       1557       1951       2194       2396       2563
 9750   1003       1561       1956       2198       2401       2569
 9800   1006       1564       1960       2203       2406       2574
 9850   1008       1567       1964       2208       2411       2580
 9900   1010       1571       1968       2213       2416       2585
 9950   1012       1574       1972       2218       2421       2590
10000   1014       1577       1977       2222       2427       2596

For gross monthly income between $10,000 and $20,000, add the amount of child support for $10,000 to the following percentages of gross income above $10,000:

 ONE      TWO        THREE       FOUR        FIVE         SIX
CHILD   CHILDREN   CHILDREN    CHILDREN    CHILDREN    CHILDREN
3.1%      5.1%       6.8%        7.8%        8.8%        9.5%

For gross monthly income between $20,000 and $50,000, add the amount of child support for $20,000 to the following percentages of gross income above $20,000:

 ONE      TWO        THREE       FOUR        FIVE         SIX
CHILD   CHILDREN   CHILDREN    CHILDREN    CHILDREN    CHILDREN
 2%       3.5%        5%          6%         6.9%        7.8%

For gross monthly income over $50,000, add the amount of child support for $50,000 to the following percentages of gross income above $50,000:

 ONE      TWO        THREE       FOUR        FIVE         SIX
CHILD   CHILDREN   CHILDREN    CHILDREN    CHILDREN    CHILDREN
 1%        2%         3%          4%          5%          6%

C. For purposes of this section, "gross income" means all income from all sources, and shall include, but not be limited to, income from salaries, wages, commissions, royalties, bonuses, dividends, severance pay, pensions, interest, trust income, annuities, capital gains, social security benefits except as listed below, workers' compensation benefits, unemployment insurance benefits, disability insurance benefits, veterans' benefits, spousal support, rental income, gifts, prizes or awards.

If a parent's gross income includes disability insurance benefits, it shall also include any amounts paid to or for the child who is the subject of the order and derived by the child from the parent's entitlement to disability insurance benefits. To the extent that such derivative benefits are included in a parent's gross income, that parent shall be entitled to a credit against his or her ongoing basic child support obligation for any such amounts, and, if the amount of the credit exceeds the parent's basic child support obligations, the credit may be used to reduce arrearages.

Gross income shall be subject to deduction of reasonable business expenses for persons with income from self-employment, a partnership, or a closely held business. "Gross income" shall not include:

1. Benefits from public assistance and social services programs as defined in § 63.2-100,;

2. Federal supplemental security income benefits, or ;

3. Child support received; or

4. Income received by the payor from secondary employment income not previously included in "gross income," where the payor obtained the income to discharge a child support arrearage established by a court or administrative order and the payor is paying the arrearage pursuant to the order. "Secondary employment income" includes but is not limited to income from an additional job, from self-employment, or from overtime employment. The cessation of such secondary income upon the payment of the arrearage shall not be the basis for a material change in circumstances upon which a modification of child support may be based.

For purposes of this subsection: (i) spousal support received shall be included in gross income and spousal support paid shall be deducted from gross income when paid pursuant to an order or written agreement and (ii) one-half of any self-employment tax paid shall be deducted from gross income.

Where there is an existing court or administrative order or written agreement relating to the child or children of a party to the proceeding, who are not the child or children who are the subject of the present proceeding, then there is a presumption that there shall be deducted from the gross income of the party subject to such order or written agreement, the amount that the party is actually paying for the support of a child or children pursuant to such order or agreement.

Where a party to the proceeding has a natural or adopted child or children in the party's household or primary physical custody, and the child or children are not the subject of the present proceeding, there is a presumption that there shall be deducted from the gross income of that party the amount as shown on the Schedule of Monthly Basic Child Support Obligations contained in subsection B that represents that party's support obligation based solely on that party's income as being the total income available for the natural or adopted child or children in the party's household or primary physical custody, who are not the subject of the present proceeding. Provided, however, that the existence of a party's financial responsibility for such a child or children shall not of itself constitute a material change in circumstances for modifying a previous order of child support in any modification proceeding. Any adjustment to gross income under this subsection shall not create or reduce a support obligation to an amount which seriously impairs the custodial parent's ability to maintain minimal adequate housing and provide other basic necessities for the child, as determined by the court.

In cases in which retroactive liability for support is being determined, the court or administrative agency may use the gross monthly income of the parties averaged over the period of retroactivity.

D. Any extraordinary medical and dental expenses for treatment of the child or children shall be added to the basic child support obligation. For purposes of this section, extraordinary medical and dental expenses are uninsured expenses in excess of $100 for a single illness or condition and shall include but not be limited to eyeglasses, prescription medication, prostheses, and mental health services whether provided by a social worker, psychologist, psychiatrist, or counselor Except for good cause shown or the agreement of the parties, in addition to any other child support obligations established pursuant to this section, any child support order shall provide that the parents pay in proportion to their gross incomes, as used for calculating the monthly support obligation, any reasonable and necessary unreimbursed medical or dental expenses that are in excess of $250 for any calendar year for each child who is the subject of the obligation. The method of payment of those expenses shall be contained in the support order. Each parent shall pay his respective share of expenses as those expenses are incurred. Any amount paid under this subsection shall not be adjusted by, nor added to, the child support calculated in accordance with subsection G. For the purposes of this section, medical or dental expenses shall include but not be limited to eyeglasses, prescription medication, prosthetics, orthodontics, and mental health or developmental disabilities services, including but not limited to services provided by a social worker, psychologist, psychiatrist, counselor, or therapist.

E. Any costs for health care coverage as defined in § 63.2-1900 and dental care coverage, when actually being paid by a parent, to the extent such costs are directly allocable to the child or children, and which are the extra costs of covering the child or children beyond whatever coverage the parent providing the coverage would otherwise have, shall be added to the basic child support obligation.

F. Any child-care costs incurred on behalf of the child or children due to employment of the custodial parent shall be added to the basic child support obligation. Child-care costs shall not exceed the amount required to provide quality care from a licensed source. When requested by the noncustodial parent, the court may require the custodial parent to present documentation to verify the costs incurred for child care under this subsection. Where appropriate, the court shall consider the willingness and availability of the noncustodial parent to provide child care personally in determining whether child-care costs are necessary or excessive. Upon the request of either party, and upon a showing of the tax savings a party derives from child-care cost deductions or credits, the court shall factor actual tax consequences into its calculation of the child-care costs to be added to the basic child support obligation.

G. 1. Sole custody support. The sole custody total monthly child support obligation shall be established by adding (i) the monthly basic child support obligation, as determined from the schedule contained in subsection B, (ii) all extraordinary medical expenses, (iii) costs for health care coverage to the extent allowable by subsection E, and (iv) (iii) work-related child-care costs and taking into consideration all the factors set forth in subsection B of § 20-108.1. The total monthly child support obligation shall be divided between the parents in the same proportion as their monthly gross incomes bear to their monthly combined gross income. The monthly obligation of each parent shall be computed by multiplying each parent's percentage of the parents' monthly combined gross income by the total monthly child support obligation.

However, the monthly obligation of the noncustodial parent shall be reduced by the cost for health care coverage to the extent allowable by subsection E when paid directly by the noncustodial parent. Unreimbursed medical and dental expenses shall be calculated and allocated in accordance with subsection D.

2. Split custody support. In cases involving split custody, the amount of child support to be paid shall be the difference between the amounts owed by each parent as a noncustodial parent, computed in accordance with subdivision 1, with the noncustodial parent owing the larger amount paying the difference to the other parent. Unreimbursed medical and dental expenses shall be calculated and allocated in accordance with subsection D.

For the purpose of this section and § 20-108.1, split custody shall be limited to those situations where each parent has physical custody of a child or children born of the parents, born of either parent and adopted by the other parent or adopted by both parents. For the purposes of calculating a child support obligation where split custody exists, a separate family unit exists for each parent, and child support for that family unit shall be calculated upon the number of children in that family unit who are born of the parents, born of either parent and adopted by the other parent or adopted by both parents. Where split custody exists, a parent is a custodial parent to the children in that parent's family unit and is a noncustodial parent to the children in the other parent's family unit.

3. Shared custody support.

(a) Where a party has custody or visitation of a child or children for more than 90 days of the year, as such days are defined in subdivision G 3 (c), a shared custody child support amount based on the ratio in which the parents share the custody and visitation of any child or children shall be calculated in accordance with this subdivision. The presumptive support to be paid shall be the shared custody support amount, unless a party affirmatively shows that the sole custody support amount calculated as provided in subdivision G 1 is less than the shared custody support amount. If so, the lesser amount shall be the support to be paid. For the purposes of this subsection, the following shall apply:

(i) Income share. "Income share" means a parent's percentage of the combined monthly gross income of both parents. The income share of a parent is that parent's gross income divided by the combined gross incomes of the parties.

(ii) Custody share. "Custody share" means the number of days that a parent has physical custody, whether by sole custody, joint legal or joint residential custody, or visitation, of a shared child per year divided by the number of days in the year. The actual or anticipated "custody share" of the parent who has or will have fewer days of physical custody shall be calculated for a one-year period. The "custody share" of the other parent shall be presumed to be the number of days in the year less the number of days calculated as the first parent's "custody share." For purposes of this calculation, the year may begin on such date as is determined in the discretion of the court, and the day may begin at such time as is determined in the discretion of the court. For purposes of this calculation, a day shall be as defined in subdivision G 3 (c).

(iii) Shared support need. "Shared support need" means the presumptive guideline amount of needed support for the shared child or children calculated pursuant to subsection B of this section, for the combined gross income of the parties and the number of shared children, multiplied by 1.4.

(iv) Sole custody support. "Sole custody support" means the support amount determined in accordance with subdivision G 1.

(b) Support to be paid. The shared support need of the shared child or children shall be calculated pursuant to subdivision G 3 (a) (iii). This amount shall then be multiplied by the other parent's custody share. To that sum for each parent shall be added the other parent's cost of health care coverage to the extent allowable by subsection E, plus the other parent's work-related child-care costs to the extent allowable by subsection F. This total for each parent shall be multiplied by that parent's income share. The support amounts thereby calculated that each parent owes the other shall be subtracted one from the other and the difference shall be the shared custody support one parent owes to the other, with the payor parent being the one whose shared support is the larger. Any extraordinary medical and dental expenses, to the extent allowable by subsection D, shall be shared directly by the parents in accordance with their income shares, and shall not be adjusted by the custody share. The parents shall pay their respective shares of these extraordinary medical expenses as they are incurred, and they are not added to each party's shared custody support owed to the other party. The method of payment of said allowable expenses shall be contained in the support order. When the shared support is compared to the sole custody support to determine which is the lesser support, pursuant to subdivision G 3 (a), the extraordinary medical expenses shall not enter into either calculation. Unreimbursed medical and dental expenses shall be calculated and allocated in accordance with subsection D.

(c) Definition of a day. For the purposes of this section, "day" means a period of 24 hours; however, where the parent who has the fewer number of overnight periods during the year has an overnight period with a child, but has physical custody of the shared child for less than 24 hours during such overnight period, there is a presumption that each parent shall be allocated one-half of a day of custody for that period.

(d) Minimum standards. Any calculation under this subdivision shall not create or reduce a support obligation to an amount which seriously impairs the custodial parent's ability to maintain minimal adequate housing and provide other basic necessities for the child. If the gross income of either party is equal to or less than 150 percent of the federal poverty level promulgated by the U.S. Department of Health and Human Services from time to time, then the shared custody support calculated pursuant to this subsection shall not be the presumptively correct support and the court may consider whether the sole custody support or the shared custody support is more just and appropriate.

(e) Support modification. When there has been an award of child support based on the shared custody formula and one parent consistently fails to exercise custody or visitation in accordance with the parent's custody share upon which the award was based, there shall be a rebuttable presumption that the support award should be modified.

(f) In the event that the shared custody support calculation indicates that the net support is to be paid to the parent who would not be the parent receiving support pursuant to the sole custody calculation, then the shared support shall be deemed to be the lesser support.

H. The Secretary of Health and Human Resources shall ensure that the guideline set out in this section is reviewed by October 31, 2001, and every three four years thereafter, by the Child Support Guidelines Review Panel, consisting of 15 members that include four legislative members and 11 nonlegislative citizen members. Members shall be appointed as follows: three members of the House Committee for Courts of Justice, upon the recommendation of the chairman of such committee, to be appointed by the Speaker of the House of Delegates in accordance with the principles of proportional representation contained in the Rules of the House of Delegates; one member of the Senate Committee for Courts of Justice, upon the recommendation of the chairman of such committee, to be appointed by the Senate Committee on Privileges and Elections; and one representative of a juvenile and domestic relations district court, one representative of a circuit court, one representative of the Department of Social Services' Division of Child Support Enforcement, three members of the Virginia State Bar, two custodial parents, two noncustodial parents, and one child advocate, upon the recommendation of the Secretary of Health and Human Resources, to be appointed by the Governor. The Panel shall determine the adequacy of the guideline for the determination of appropriate awards for the support of children by considering current research and data on the cost of and expenditures necessary for rearing children, and any other resources it deems relevant to such review. The Panel shall report its findings to the General Assembly as provided in the procedures of the Division of Legislative Automated Systems for the processing of legislative documents and reports before the General Assembly next convenes following such review.

Legislative members shall serve terms coincident with their terms of office. Nonlegislative citizen members shall serve at the pleasure of the Governor. All members may be reappointed. Appointments to fill vacancies, other than by expiration of a term, shall be made for the unexpired terms. Vacancies shall be filled in the same manner as the original appointments.

Legislative members shall receive such compensation as provided in § 30-19.12, and nonlegislative citizen members shall receive such compensation for the performance of their duties as provided in § 2.2-2813. All members shall be reimbursed for all reasonable and necessary expenses incurred in the performance of their duties as provided in §§ 2.2-2813 and 2.2-2825. Funding for the costs of compensation and expenses of the members shall be provided by the Department of Social Services.

The Department of Social Services shall provide staff support to the Panel. All agencies of the Commonwealth shall provide assistance to the Panel, upon request.

The chairman of the Panel shall submit to the Governor and the General Assembly a triennial quadrennial executive summary of the interim activity and work of the Panel no later than the first day of 2005 2006 regular session of the General Assembly and every three four years thereafter. The executive summary shall be submitted as provided in the procedures of the Division of Legislative Automated Systems for the processing of legislative documents and reports and shall be posted on the General Assembly's website.