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Nebraska Child Support Guideline Changes

The Nebraska Child Support Guidelines have been amended. The Nebraska Supreme Court adopted revisions to the Child Support Guidelines effective September 1, 2002. These changes include:

1. The manner in which depreciation expense is treated for purposes of determining income.

2. Allows a deduction from income for voluntary contributions to retirement plans up to four percent of gross income.

3. The amount of abatement for extended parenting time has been adjusted so that the court may give up to an 80 percent reduction for an extended time from 28 to 90 days.

4. The percentage of child care contributions are ordered only after the custodial parent has subtracted the value of the federal income tax credit for child care.

5. Responsibility for uncovered medical takes effect after the custodial parent has paid $1,200 per family unit in any calendar year.

6. The basic subsistence limitation has been increased to $738 net monthly income for one person.

7. The court will not increase child support due solely to an increase in the obligee's income.