California Family Code

§ 4059

FAM § 4059 Effective Jan 1, 2020Div. 9 · Part 2 · Ch. 2 · Art. 2

Statute text

The annual net disposable income of each parent shall be computed by deducting from the parent’s annual gross income the actual amounts attributable to the following items or other items permitted under this article:

(a)The state and federal income tax liability resulting from the parties’ taxable income. Federal and state income tax deductions shall bear an accurate relationship to the tax status of the parties (that is, single, married, married filing separately, or head of household) and number of dependents. State and federal income taxes shall be those actually payable (not necessarily current withholding) after considering appropriate filing status, all available exclusions, deductions, and credits. Unless the parties stipulate otherwise, the tax effects of spousal support shall not be considered in determining the net disposable income of the parties for determining child support, but shall be considered in determining spousal support consistent with Chapter 3 (commencing with Section 4330) of Part 3.

(b)Deductions attributed to the employee’s contribution or the self-employed worker’s contribution pursuant to the Federal Insurance Contributions Act (FICA), or an amount not to exceed that allowed under FICA for persons not subject to FICA, provided that the deducted amount is used to secure retirement or disability benefits for the parent.

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Legislative history

Amended by Stats. 2019, Ch. 115, Sec. 45. (AB 1817) Effective January 1, 2020.