H-3979.3 _______________________________________________
HOUSE BILL 2683
_______________________________________________
State of Washington 54th Legislature 1996 Regular Session
By Representatives Lambert, Wolfe, Carrell, Morris, Mitchell, Patterson, Sheahan, Cooke and Scott
Read first time 01/16/96. Referred to Committee on Law & Justice.
AN ACT Relating to the inclusion of overtime in income used to calculate child support; and amending RCW 26.19.071.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 26.19.071 and 1993 c 358 s 4 are each amended to read as follows:
(1) Consideration of all income. All income and resources of each parent's household shall be disclosed and considered by the court when the court determines the child support obligation of each parent. Only the income of the parents of the children whose support is at issue shall be calculated for purposes of calculating the basic support obligation. Income and resources of any other person shall not be included in calculating the basic support obligation.
(2) Verification of income. Tax returns for the preceding two years and current paystubs shall be provided to verify income and deductions. Other sufficient verification shall be required for income and deductions which do not appear on tax returns or paystubs.
(3) Income sources included in gross monthly income. Except as specifically excluded in subsection (4) of this section, monthly gross income shall include income from any source, including:
(a) Salaries;
(b) Wages;
(c) Commissions;
(d) Deferred compensation;
(e) ((Overtime))
Mandatory overtime required as a condition of employment;
(f) Contract-related benefits;
(g) Income from second jobs;
(h) Dividends;
(i) Interest;
(j) Trust income;
(k) Severance pay;
(l) Annuities;
(m) Capital gains;
(n) Pension retirement benefits;
(o) Workers' compensation;
(p) Unemployment benefits;
(q) Spousal maintenance actually received;
(r) Bonuses;
(s) Social security benefits; and
(t) Disability insurance benefits.
(4) Income sources excluded from gross monthly income. The following income and resources shall be disclosed but shall not be included in gross income:
(a) Income of a new spouse or income of other adults in the household;
(b) Voluntary overtime not required as a condition of employment. All overtime of the party is presumed to be mandatory overtime unless the party proves that the overtime is voluntary and not required as a condition of employment. The court must consider all evidence, including but not limited to, employment contracts and pay stubs, the number of hours worked, how the employer classifies the hours worked, and the standard industry practice. The fact that the party's employment contract or employment manual does not explicitly require mandatory overtime for the party's employment position is not by itself proof that the overtime is voluntary and not required as a condition of employment. The fact that the employer has supplied a written statement that the disputed overtime is voluntary overtime is not by itself proof that the overtime is voluntary. The court must not exclude overtime income from the computation of income under subsection (3) of this section if to do so would result in the inclusion of income of less than that of a forty-hour work week or the industry standard work week for the party's type of employment;
(c) Child support received from other relationships;
(((c)))
(d) Gifts and prizes;
(((d)))
(e) Aid to families with dependent children;
(((e)))
(f) Supplemental security income;
(((f)))
(g) General assistance; and
(((g)))
(h) Food stamps.
Receipt of income and resources from aid to families with dependent children, supplemental security income, general assistance, and food stamps shall not be a reason to deviate from the standard calculation.
(5) Determination of net income. The following expenses shall be disclosed and deducted from gross monthly income to calculate net monthly income:
(a) Federal and state income taxes;
(b) Federal insurance contributions act deductions;
(c) Mandatory pension plan payments;
(d) Mandatory union or professional dues;
(e) State industrial insurance premiums;
(f) Court-ordered spousal maintenance to the extent actually paid;
(g) Up to two thousand dollars per year in voluntary pension payments actually made if the contributions were made for the two tax years preceding the earlier of the (i) tax year in which the parties separated with intent to live separate and apart or (ii) tax year in which the parties filed for dissolution; and
(h) Normal business expenses and self-employment taxes for self-employed persons. Justification shall be required for any business expense deduction about which there is disagreement.
Items deducted from gross income under this subsection shall not be a reason to deviate from the standard calculation.
(6) Imputation of income. The court shall impute income to a parent when the parent is voluntarily unemployed or voluntarily underemployed. The court shall determine whether the parent is voluntarily underemployed or voluntarily unemployed based upon that parent's work history, education, health, and age, or any other relevant factors. A court shall not impute income to a parent who is gainfully employed on a full-time basis, unless the court finds that the parent is voluntarily underemployed and finds that the parent is purposely underemployed to reduce the parent's child support obligation. Income shall not be imputed for an unemployable parent. Income shall not be imputed to a parent to the extent the parent is unemployed or significantly underemployed due to the parent's efforts to comply with court-ordered reunification efforts under chapter 13.34 RCW or under a voluntary placement agreement with an agency supervising the child. In the absence of information to the contrary, a parent's imputed income shall be based on the median income of year-round full-time workers as derived from the United States bureau of census, current populations reports, or such replacement report as published by the bureau of census.
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