                                 CODE OF VIRGINIA

GUIDELINE FOR DETERMINATION OF CHILD SUPPORT; QUADRENNIAL REVIEW BY CHILD
SUPPORT GUIDELINES REVIEW PANEL; EXECUTIVE SUMMARY (§ 20-108.2)

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, shared custody, or multiple custody arrangements
pursuant to subdivisions G 4, 5, and 6, 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
&#xA7; 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
&#xA7; 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 (&#xA7; 63.2-1900
et seq.) of Title 63.2 and subject to the provisions of &#xA7; 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 the statutory
minimum per month, there shall be a presumptive minimum child support obligation
of the statutory minimum per month payable by the payor parent. If the gross
income of the obligor 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 court, upon hearing evidence that there is no
ability to pay the presumptive statutory minimum, may set an obligation below
the presumptive statutory minimum provided doing so does not create or reduce a
support obligation to an amount which seriously impairs the custodial
parent&#8217;s ability to maintain minimal adequate housing and provide other
basic necessities for the child. 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 for life 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. &#8220;Number of
children&#8221; means the number of children for whom the parents share joint
legal responsibility and for whom support is being sought. The guidelines
worksheet relied upon by the court or the Department of Social Services to
compute a child support obligation for a support order issued by such court or
the Department shall be placed in the court&#8217;s file or the
Department&#8217;s file, and a copy of such guidelines worksheet shall be
provided to the parties.
			SCHEDULE OF MONTHLY BASIC CHILD SUPPORT OBLIGATIONS
			For gross monthly incomes above $42,500, add the amount of child support for
$42,500 to the following percentages of gross income above $42,500.
			ONE
			CHILD
			TWO
			CHILDREN
			THREE
			CHILDREN
			FOUR
			CHILDREN
			FIVE
			CHILDREN
			SIX
			CHILDREN

C. For purposes of this section, &#8220;gross income&#8221; 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&#8217; compensation benefits,
unemployment insurance benefits, disability insurance benefits, veterans&#8217;
benefits, spousal support, rental income except as listed below, gifts, prizes,
or awards.
			If a parent&#8217;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&#8217;s entitlement to
disability insurance benefits. To the extent that such derivative benefits are
included in a parent&#8217;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&#8217;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 rental income from any property owned individually, jointly, or
by any entity shall be subject to deduction of reasonable expenses; however, the
deduction shall not include the cost of acquisition, depreciation, or the
principal portion of any mortgage payment. The party claiming any deduction for
reasonable business expenses or reasonable expenses for rental property shall
have the burden of proof to establish such expenses by a preponderance of the
evidence.
			&#8220;Gross income&#8221; shall not include:

   1. Benefits from public assistance and social services programs as defined in
   &#xA7; 63.2-100;

   2. Federal supplemental security income benefits;

   3. Child support received; or

   4. Income received by the payor from secondary employment income not
   previously included in &#8220;gross income,&#8221; 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. &#8220;Secondary employment income&#8221; 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&#8217;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&#8217;s support obligation based
   solely on that party&#8217;s income as being the total income available for
   the natural or adopted child or children in the party&#8217;s household or
   primary physical custody, who are not the subject of the present proceeding.
   Provided, however, that the existence of a party&#8217;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&#8217;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. 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. 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.

D1. In any initial child support proceeding commenced within six months of the
birth of a child, except for good cause shown or the agreement of the parties,
in addition to any other child support obligations established pursuant to this
section, the 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 unpaid expenses of the mother&#8217;s
pregnancy and the delivery of such child. Any amount paid under this subsection
shall not be adjusted by, nor added to, the child support calculated in
accordance with subsection G.

E. The costs for health care coverage as defined in &#xA7; 63.2-1900, vision
care coverage, and dental care coverage for the child or children who are the
subject of the child support order that are being paid by a parent or that
parent&#8217;s spouse shall be added to the basic child support obligation. To
determine the cost to be added to the basic child support obligation, the cost
per person shall be applied to the child or children who are subject of the
child support order. If the per child cost is provided by the insurer, that is
the cost per person. Otherwise, to determine the cost per person, the cost of
individual coverage for the policy holder shall be subtracted from the total
cost of the coverage, and the remaining amount shall be divided by the number of
remaining covered persons.

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)
costs for health care coverage to the extent allowable by subsection E, and
(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&#8217;s percentage of the parents&#8217; 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 or that parent&#8217;s spouse.
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 &#xA7; 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&#8217;s family unit and is a noncustodial parent
   to the children in the other parent&#8217;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. &#8220;Income share&#8221; means a parent&#8217;s
      percentage of the combined monthly gross income of both parents. The income
      share of a parent is that parent&#8217;s gross income divided by the
      combined gross incomes of the parties.

         ii. Custody share. &#8220;Custody share&#8221; 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
         &#8220;custody share&#8221; of the parent who has or will have fewer days
         of physical custody shall be calculated for a one-year period. The
         &#8220;custody share&#8221; 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&#8217;s &#8220;custody share.&#8221; 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. &#8220;Shared support need&#8221; 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. &#8220;Sole custody support&#8221; 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&#8217;s custody share.
      To that sum for each parent shall be added the other parent&#8217;s or that
      parent&#8217;s spouse&#8217;s cost of health care coverage to the extent
      allowable by subsection E, plus the other parent&#8217;s work-related
      child-care costs to the extent allowable by subsection F. This total for
      each parent shall be multiplied by that parent&#8217;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. 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, &#8220;day&#8221;
      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&#8217;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&#8217;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.

   4. Multiple shared custody support. In cases with different shared custody
   arrangements for two or more minor children of the parties, the procedures in
   subdivision G 3 shall apply, except that one shared guideline shall be used to
   determine the total amount of child support owed by one parent to the other
   by:

      a. Calculating each parent&#8217;s custody share by adding the total number
      of days, as defined in subdivision G 3 (c), that each parent has with each
      child and dividing such total number of days by the number of children of
      the parties to determine the average number of shared custody days; and

      b. Using each parent&#8217;s custody share as determined in subdivision G 4
      (a) for each parent to calculate the child support owed, in accordance with
      the provisions of subdivision G 3.

   5. Sole and shared custody support. In cases where one parent has sole custody
   of one or more minor children of the parties, and the parties share custody of
   one or more other minor children of the parties, the procedures in
   subdivisions G 1 and 3 shall apply, except that one sole custody support
   guideline calculation and one shared custody support guideline calculation
   shall be used to determine the total amount of child support owed by one
   parent to the other by:

      a. Calculating the sole custody support obligation by:

      i. Calculating the per child monthly basic child support obligation by
      determining, for the number of children of the parties, the scheduled
      monthly basic child support obligation and dividing that amount by the
      number of children of the parties;

         ii. Calculating the sole custody pro rata monthly basic child support
         obligation by multiplying the per child monthly basic child support
         obligation determined in subdivision G 5 (a) (i) by the number of children
         subject to the sole custody support obligation; and

         iii. Applying the sole custody pro rata monthly basic child support
         obligation determined in subdivision G 5 (a) (ii) to the procedures in
         subdivision G 1.

      b. Calculating the shared custody child support obligation by:

      i. Calculating the per child monthly basic child support obligation by
      determining, for the number of children of the parties, the scheduled
      monthly basic child support obligation and dividing that amount by the
      number of children of the parties;

         ii. Calculating the shared custody pro rata monthly basic child support
         obligation by multiplying the per child monthly basic child support
         obligation determined in subdivision G 5 (b) (i) by the number of children
         subject to the shared custody support obligation; and

         iii. Applying the shared custody pro rata monthly basic child support
         obligation determined in subdivision G 5 (b) (ii) to the procedures in
         subdivision G 3.

      c. Determining the total amount of child support owed by one parent to the
      other. Where one parent owes both the sole custody support obligation and
      the shared custody support obligation to the other parent, the total of both
      such obligations calculated pursuant to subdivisions G 5 (a) and G 5 (b)
      shall be added to determine the total amount of child support owed by one
      parent to the other. Where one parent owes one such obligation to the other
      parent, and such other parent owes the other such obligation to the other
      such parent, the parent owing the greater obligation amount to the other
      parent shall pay the difference between the obligations to such other
      parent.

   6. Split and shared custody support. In cases where the parents have split
   custody of two or more children, and there is a shared custody arrangement
   with one or more other minor children of the parties, the procedures set forth
   in subdivisions G 2 and G 3 shall apply, except that one split custody child
   support guideline calculation and one shared custody child support guideline
   calculation shall be used to calculate the total amount of child support owed
   by one parent to the other by:

      a. Calculating the split custody child support obligation by:

      i. Calculating the per child monthly basic child custody support obligation
      by determining, for the number of children of the parties, the scheduled
      monthly basic child support obligation and dividing that amount by the
      number of children of the parties;

         ii. Calculating the split custody pro rata monthly basic child support
         obligation by multiplying the per child monthly basic child support
         obligation determined in subdivision G 6 (a) (i) by the number of children
         subject to the split custody support obligation; and

         iii. Applying the split custody pro rata monthly basic child support
         obligation determined in subdivision G 6 (a) (ii) for each parent to the
         procedures in subdivision G 2.

      b. Calculating the shared custody child support obligation by:

      i. Calculating the per child monthly basic child custody support obligation
      by determining, for the number of children of the parties, the scheduled
      monthly basic child support obligation and dividing that amount by the
      number of children of the parties;

         ii. Calculating the shared custody pro rata monthly basic child custody
         support obligation by multiplying the per child monthly basic child
         support obligation determined in subdivision G 6 (b) (i) by the number of
         children subject to the shared custody support obligation; and

         iii. Applying the shared custody pro rata monthly basic child support
         obligation determined in subdivision G 6 (b) (ii) to the procedures in
         subdivision G 3.

      c. Determining the total amount of child support owed by one parent to the
      other. Where one parent owes both the split custody support obligation and
      the shared custody support obligation to the other parent, the total of both
      such obligations calculated pursuant to subdivisions G 6 (a) and G 6 (b)
      shall be added to determine the total amount of child support owed by one
      parent to the other. Where one parent owes one such obligation to the other
      parent, and such other parent owes the other such obligation to the other
      such parent, the parent owing the greater obligation amount to the other
      parent shall pay the difference between the obligations to such other
      parent.

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 four years
thereafter, by the Child Support Guidelines Review Panel, consisting of 15
members comprised of 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 Rules; 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&#8217; 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 &#xA7;
30-19.12, and nonlegislative citizen members shall receive such compensation for
the performance of their duties as provided in &#xA7; 2.2-2813. All members
shall be reimbursed for all reasonable and necessary expenses incurred in the
performance of their duties as provided in &#xA7;&#xA7; 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 quadrennial executive summary of the interim activity and work of the
Panel no later than the first day of 2006 regular session of the General
Assembly and every 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&#8217;s website.

HISTORY: 1988, c. 907; 1989, cc. 578, 579, 599; 1991, cc. 545, 588; 1992, cc.
79, 716, 860; 1995, cc. 1, 481; 1996, cc. 491, 947, 1029; 1998, c. 618; 1999,
cc. 690, 808, 836; 2000, cc. 219, 305, 376, 384, 461; 2001, cc. 193, 809; 2002,
cc. 650, 747; 2003, c. 885; 2004, cc. 907, 1008; 2005, c. 758; 2006, cc. 785,
798; 2008, c. 697; 2009, c. 713; 2010, c. 243; 2014, c. 667; 2015, c. 510; 2018,
cc. 21, 22, 110, 191; 2020, c. 177; 2022, c. 427; 2025, c. 702.