_____________________________________________

               BILL REQUEST - CODE REVISER'S OFFICE

           _____________________________________________

BILL REQ. #:   H-2458.1/95

ATTY/TYPIST:   KT:mmc

BRIEF TITLE:

1478-S AMH APPE H2458.1

SHB 1478 - H AMD

By Representative Appelwick

    On page 5, line 10, after "obligation." insert "Imputation of income shall be based on a review of the parent's income from the preceding two tax years.  The court shall impute income at the highest annual level of those two years, provided the parent was not voluntarily unemployed or underemployed in either or both of those years. If the parent was voluntarily unemployed or underemployed and the census income level is higher than the income from the parent's highest annual level of the previous two tax years, the court shall impute income based on the median income of year-round full-time workers as derived from the United States bureau of census, current population reports, or replacement report as published by the bureau of census."

EFFECT:  Imputation of income must be based on a review of the preceding two tax years.  If the court imputes income, the court must impute it at the highest annual level of income received over the last two years.  If the parent was underemployed or unemployed during either of the two previous tax years, then the court shall impute the parent's income at the census standard if that standard is higher than the parent's reported income.

                            --- END ---