Sec. 660-4-2-.12 - Child Support Deduction
§ 660-4-2-.12. Child Support Deduction
Section 13921 of the Leland Act (Pub. L. 103-66 Title I, Chapter 3, August 10, 1993) amends Section 5(e) of the Food Stamp Act.
Legally obligated child support payments paid by a household member to a non-household member shall be allowed as a deduction. The deduction shall be only for the amount the household member actually pays, and shall not exceed the legally obligated amount. Voluntary child support payments are not allowed as a deduction.
1. The household may receive a deduction for legally obligated child support paid to a party outside the household, even if the child or the children and the other parent are in the same household with the individual paying the child support. For example this may occur if the child moves back and forth between the parents, or if the payee has a continuing obligation to make arrearage payments to the Child Support Collection Agency after the family is reunited.
2. Payments made to a third party (e.g., landlord or utility company) on behalf of the non-household member in accordance with the support order shall be included in the deduction.
3. Legally obligated payments made by the household to obtain medical care and health insurance for the child or children shall be included as part of the child support deduction.
4. In addition to the regular child support payments, a deduction may also be given for arrearage payments. If the amount in excess of the legally obligated amount is for arrearage the household is entitled to a deduction for the entire amount. For example a father (legally obligated to pay $100 per month child support) is paying $150 child support which includes $50 arrearage payments and the $100 current child support would be entitled to a deduction for the entire $150. However, if the amount in excess of the legally obligated amount is voluntary and is not for arrearage the household would only be entitled to a deduction for the legally obligated amount.
A separate court order specifying the amount of the arrearage payments is not necessary in order for the household to receive the deduction. A court order or other types of verification of the legally obligated amount of child support is needed only for the current child support payments. The amount of the arrearage payments must be verified, as well as that the payments are truly arrearage. The worker must document thoroughly when giving a deduction for arrearage payments.
5. A deduction shall not be allowed for amounts collected through income tax intercepts. Unlike child support paid through garnishments from current income, child support collected through income tax intercept is taken from a lump-sum payment.(New Rule: Filed February 5, 1996; effective March 11, 1996. Amended by Alabama Administrative Monthly Volume XXXVII, Issue No. 01, October 31, 2018, eff. November 23, 2018.)
Author: Pamala Pace
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660-4-2-.12. Child Support Deduction
Section 13921 of the Leland Act ( Pub. L. 103-66 Title I, Chapter 3, August 10, 1993) amends Section 5(e) of the Food Stamp Act to add a deduction for household members who make legally obligated child support payments to or for an individual living outside of the household. To be eligible for the child support deduction, the household must have a legal obligation, such as a court order, an order issued through an administrative process, or a legally enforceable separation agreement. The child support deduction must reflect the child support the household actually pays or expects to pay during the certification. If the noncustodial parent makes child support payments to a third party (i.e., a landlord or utility company) on behalf of the nonhousehold member in accordance with the support order, such payments shall be included in the child support deduction. Payments that are made by the household to obtain medical care or health insurance for the child or children shall also be included as part of the child support deduction. The child support deduction shall be budgeted prospectively for all households. An average will be determined taking into account any anticipated changes that will affect the payment. The average will be used to establish a household's child support payment for the certification period. The average will be adjusted during certification period in accordance with any changes in the payments reported by the household, or which becomes known to the agency. Households receiving the child support deduction must report changes in the legal obligation including, but not limited to changes such as a child reaching an age limit at which child support is no longer legally obligated or a change in the legally obligated amount. The child support deduction shall be budgeted in the same manner as the earned income deduction, the standard deduction, medical deduction, and the excess shelter deduction.
Author: Phyllis James(New Rule: Filed February 5, 1996; effective March 11, 1996.)