2010 California Code
Family Code
Article 2. Statewide Uniform Guideline

4050.  In adopting the statewide uniform guideline provided in this
article, it is the intention of the Legislature to ensure that this
state remains in compliance with federal regulations for child
support guidelines.


4051.  This article takes effect on July 1, 1992.



4052.  The court shall adhere to the statewide uniform guideline and
may depart from the guideline only in the special circumstances set
forth in this article.



4053.  In implementing the statewide uniform guideline, the courts
shall adhere to the following principles:
   (a) A parent's first and principal obligation is to support his or
her minor children according to the parent's circumstances and
station in life.
   (b) Both parents are mutually responsible for the support of their
children.
   (c) The guideline takes into account each parent's actual income
and level of responsibility for the children.
   (d) Each parent should pay for the support of the children
according to his or her ability.
   (e) The guideline seeks to place the interests of children as the
state's top priority.
   (f) Children should share in the standard of living of both
parents. Child support may therefore appropriately improve the
standard of living of the custodial household to improve the lives of
the children.
   (g) Child support orders in cases in which both parents have high
levels of responsibility for the children should reflect the
increased costs of raising the children in two homes and should
minimize significant disparities in the children's living standards
in the two homes.
   (h) The financial needs of the children should be met through
private financial resources as much as possible.
   (i) It is presumed that a parent having primary physical
responsibility for the children contributes a significant portion of
available resources for the support of the children.
   (j) The guideline seeks to encourage fair and efficient
settlements of conflicts between parents and seeks to minimize the
need for litigation.
   (k) The guideline is intended to be presumptively correct in all
cases, and only under special circumstances should child support
orders fall below the child support mandated by the guideline
formula.
   (l) Child support orders must ensure that children actually
receive fair, timely, and sufficient support reflecting the state's
high standard of living and high costs of raising children compared
to other states.


4054.  (a) The Judicial Council shall periodically review the
statewide uniform guideline to recommend to the Legislature
appropriate revisions.
   (b) The review shall include economic data on the cost of raising
children and analysis of case data, gathered through sampling or
other methods, on the actual application of the guideline after the
guideline's operative date. The review shall also include an analysis
of guidelines and studies from other states, and other research and
studies available to or undertaken by the Judicial Council.
   (c) Any recommendations for revisions to the guideline shall be
made to ensure that the guideline results in appropriate child
support orders, to limit deviations from the guideline, or otherwise
to help ensure that the guideline is in compliance with federal law.
   (d) The Judicial Council may also review and report on other
matters, including, but not limited to, the following:
   (1) The treatment of the income of a subsequent spouse or
nonmarital partner.
   (2) The treatment of children from prior or subsequent
relationships.
   (3) The application of the guideline in a case where a payer
parent has extraordinarily low or extraordinarily high income, or
where each parent has primary physical custody of one or more of the
children of the marriage.
   (4) The benefits and limitations of a uniform statewide spousal
support guideline and the interrelationship of that guideline with
the state child support guideline.
   (5) Whether the use of gross or net income in the guideline is
preferable.
   (6) Whether the guideline affects child custody litigation or the
efficiency of the judicial process.
   (7) Whether the various assumptions used in computer software used
by some courts to calculate child support comport with state law and
should be made available to parties and counsel.
   (e) The initial review by the Judicial Council shall be submitted
to the Legislature and to the Department of Child Support Services on
or before December 31, 1993, and subsequent reviews shall occur at
least every four years thereafter unless federal law requires a
different interval.
   (f) In developing its recommendations, the Judicial Council shall
consult with a broad cross-section of groups involved in child
support issues, including, but not limited to, the following:
   (1) Custodial and noncustodial parents.
   (2) Representatives of established women's rights and fathers'
rights groups.
   (3) Representatives of established organizations that advocate for
the economic well-being of children.
   (4) Members of the judiciary, district attorney's offices, the
Attorney General's office, and the Department of Child Support
Services.
   (5) Certified family law specialists.
   (6) Academicians specializing in family law.
   (7) Persons representing low-income parents.
   (8) Persons representing recipients of assistance under the
CalWORKs program seeking child support services.
   (g) In developing its recommendations, the Judicial Council shall
seek public comment and shall be guided by the legislative intent
that children share in the standard of living of both of their
parents.


4055.  (a) The statewide uniform guideline for determining child
support orders is as follows: CS = K ÝHN -- (H%)(TN)].
   (b) (1) The components of the formula are as follows:
   (A) CS = child support amount.
   (B) K = amount of both parents' income to be allocated for child
support as set forth in paragraph (3).
   (C) HN = high earner's net monthly disposable income.
   (D) H% = approximate percentage of time that the high earner has
or will have primary physical responsibility for the children
compared to the other parent. In cases in which parents have
different time-sharing arrangements for different children, H% equals
the average of the approximate percentages of time the high earner
parent spends with each child.
   (E) TN = total net monthly disposable income of both parties.
   (2) To compute net disposable income, see Section 4059.
   (3) K (amount of both parents' income allocated for child support)
equals one plus H% (if H% is less than or equal to 50 percent) or
two minus H% (if H% is greater than 50 percent) times the following
fraction:

  Total Net
  Disposable
  Income Per Month             K
  $0-800                       0.20 + TN/16,000
  $801-6,666                   0.25
  $6,667-10,000                0.10 + 1,000/TN
  Over $10,000                 0.12 + 800/TN

   For example, if H% equals 20 percent and the total monthly net
disposable income of the parents is $1,000, K = (1 + 0.20) × 0.25, or
0.30. If H% equals 80 percent and the total monthly net disposable
income of the parents is $1,000, K = (2 -- 0.80) × 0.25, or 0.30.
   (4) For more than one child, multiply CS by:

  2 children                     1.6
  3 children                     2
  4 children                     2.3
  5 children                     2.5
  6 children                     2.625
  7 children                     2.75
  8 children                     2.813
  9 children                     2.844
  10 children                    2.86

   (5) If the amount calculated under the formula results in a
positive number, the higher earner shall pay that amount to the lower
earner. If the amount calculated under the formula results in a
negative number, the lower earner shall pay the absolute value of
that amount to the higher earner.
   (6) In any default proceeding where proof is by affidavit pursuant
to Section 2336, or in any proceeding for child support in which a
party fails to appear after being duly noticed, H% shall be set at
zero in the formula if the noncustodial parent is the higher earner
or at 100 if the custodial parent is the higher earner, where there
is no evidence presented demonstrating the percentage of time that
the noncustodial parent has primary physical responsibility for the
children. H% shall not be set as described above if the moving party
in a default proceeding is the noncustodial parent or if the party
who fails to appear after being duly noticed is the custodial parent.
A statement by the party who is not in default as to the percentage
of time that the noncustodial parent has primary physical
responsibility for the children shall be deemed sufficient evidence.
   (7) In all cases in which the net disposable income per month of
the obligor is less than one thousand dollars ($1,000), there shall
be a rebuttable presumption that the obligor is entitled to a
low-income adjustment. The presumption may be rebutted by evidence
showing that the application of the low-income adjustment would be
unjust and inappropriate in the particular case. In determining
whether the presumption is rebutted, the court shall consider the
principles provided in Section 4053, and the impact of the
contemplated adjustment on the respective net incomes of the obligor
and the obligee. The low-income adjustment shall reduce the child
support amount otherwise determined under this section by an amount
that is no greater than the amount calculated by multiplying the
child support amount otherwise determined under this section by a
fraction, the numerator of which is 1,000 minus the obligor's net
disposable income per month, and the denominator of which is 1,000.
   (8) Unless the court orders otherwise, the order for child support
shall allocate the support amount so that the amount of support for
the youngest child is the amount of support for one child, and the
amount for the next youngest child is the difference between that
amount and the amount for two children, with similar allocations for
additional children. However, this paragraph does not apply to cases
in which there are different time-sharing arrangements for different
children or where the court determines that the allocation would be
inappropriate in the particular case.
   (c) If a court uses a computer to calculate the child support
order, the computer program shall not automatically default
affirmatively or negatively on whether a low-income adjustment is to
be applied. If the low-income adjustment is applied, the computer
program shall not provide the amount of the low-income adjustment.
Instead, the computer program shall ask the user whether or not to
apply the low-income adjustment, and if answered affirmatively, the
computer program shall provide the range of the adjustment permitted
by paragraph (7) of subdivision (b).



4056.  (a) To comply with federal law, the court shall state, in
writing or on the record, the following information whenever the
court is ordering an amount for support that differs from the
statewide uniform guideline formula amount under this article:
   (1) The amount of support that would have been ordered under the
guideline formula.
   (2) The reasons the amount of support ordered differs from the
guideline formula amount.
   (3) The reasons the amount of support ordered is consistent with
the best interests of the children.
   (b) At the request of any party, the court shall state in writing
or on the record the following information used in determining the
guideline amount under this article:
   (1) The net monthly disposable income of each parent.
   (2) The actual federal income tax filing status of each parent
(for example, single, married, married filing separately, or head of
household and number of exemptions).
   (3) Deductions from gross income for each parent.
   (4) The approximate percentage of time pursuant to paragraph (1)
of subdivision (b) of Section 4055 that each parent has primary
physical responsibility for the children compared to the other
parent.


4057.  (a) The amount of child support established by the formula
provided in subdivision (a) of Section 4055 is presumed to be the
correct amount of child support to be ordered.
   (b) The presumption of subdivision (a) is a rebuttable presumption
affecting the burden of proof and may be rebutted by admissible
evidence showing that application of the formula would be unjust or
inappropriate in the particular case, consistent with the principles
set forth in Section 4053, because one or more of the following
factors is found to be applicable by a preponderance of the evidence,
and the court states in writing or on the record the information
required in subdivision (a) of Section 4056:
   (1) The parties have stipulated to a different amount of child
support under subdivision (a) of Section 4065.
   (2) The sale of the family residence is deferred pursuant to
Chapter 8 (commencing with Section 3800) of Part 1 and the rental
value of the family residence in which the children reside exceeds
the mortgage payments, homeowner's insurance, and property taxes. The
amount of any adjustment pursuant to this paragraph shall not be
greater than the excess amount.
   (3) The parent being ordered to pay child support has an
extraordinarily high income and the amount determined under the
formula would exceed the needs of the children.
   (4) A party is not contributing to the needs of the children at a
level commensurate with that party's custodial time.
   (5) Application of the formula would be unjust or inappropriate
due to special circumstances in the particular case. These special
circumstances include, but are not limited to, the following:
   (A) Cases in which the parents have different time-sharing
arrangements for different children.
   (B) Cases in which both parents have substantially equal
time-sharing of the children and one parent has a much lower or
higher percentage of income used for housing than the other parent.
   (C) Cases in which the children have special medical or other
needs that could require child support that would be greater than the
formula amount.



4057.5.  (a) (1) The income of the obligor parent's subsequent
spouse or nonmarital partner shall not be considered when determining
or modifying child support, except in an extraordinary case where
excluding that income would lead to extreme and severe hardship to
any child subject to the child support award, in which case the court
shall also consider whether including that income would lead to
extreme and severe hardship to any child supported by the obligor or
by the obligor's subsequent spouse or nonmarital partner.
   (2) The income of the obligee parent's subsequent spouse or
nonmarital partner shall not be considered when determining or
modifying child support, except in an extraordinary case where
excluding that income would lead to extreme and severe hardship to
any child subject to the child support award, in which case the court
shall also consider whether including that income would lead to
extreme and severe hardship to any child supported by the obligee or
by the obligee's subsequent spouse or nonmarital partner.
   (b) For purposes of this section, an extraordinary case may
include a parent who voluntarily or intentionally quits work or
reduces income, or who intentionally remains unemployed or
underemployed and relies on a subsequent spouse's income.
   (c) If any portion of the income of either parent's subsequent
spouse or nonmarital partner is allowed to be considered pursuant to
this section, discovery for the purposes of determining income shall
be based on W2 and 1099 income tax forms, except where the court
determines that application would be unjust or inappropriate.
   (d) If any portion of the income of either parent's subsequent
spouse or nonmarital partner is allowed to be considered pursuant to
this section, the court shall allow a hardship deduction based on the
minimum living expenses for one or more stepchildren of the party
subject to the order.
   (e) The enactment of this section constitutes cause to bring an
action for modification of a child support order entered prior to the
operative date of this section.



4058.  (a) The annual gross income of each parent means income from
whatever source derived, except as specified in subdivision (c) and
includes, but is not limited to, the following:
   (1) Income such as commissions, salaries, royalties, wages,
bonuses, rents, dividends, pensions, interest, trust income,
annuities, workers' compensation benefits, unemployment insurance
benefits, disability insurance benefits, social security benefits,
and spousal support actually received from a person not a party to
the proceeding to establish a child support order under this article.
   (2) Income from the proprietorship of a business, such as gross
receipts from the business reduced by expenditures required for the
operation of the business.
   (3) In the discretion of the court, employee benefits or
self-employment benefits, taking into consideration the benefit to
the employee, any corresponding reduction in living expenses, and
other relevant facts.
   (b) The court may, in its discretion, consider the earning
capacity of a parent in lieu of the parent's income, consistent with
the best interests of the children.
   (c) Annual gross income does not include any income derived from
child support payments actually received, and income derived from any
public assistance program, eligibility for which is based on a
determination of need. Child support received by a party for children
from another relationship shall not be included as part of that
party's gross or net income.



4059.  The annual net disposable income of each parent shall be
computed by deducting from his or her 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.
   (c) Deductions for mandatory union dues and retirement benefits,
provided that they are required as a condition of employment.
   (d) Deductions for health insurance or health plan premiums for
the parent and for any children the parent has an obligation to
support and deductions for state disability insurance premiums.
   (e) Any child or spousal support actually being paid by the parent
pursuant to a court order, to or for the benefit of any person who
is not a subject of the order to be established by the court. In the
absence of a court order, any child support actually being paid, not
to exceed the amount established by the guideline, for natural or
adopted children of the parent not residing in that parent's home,
who are not the subject of the order to be established by the court,
and of whom the parent has a duty of support. Unless the parent
proves payment of the support, no deduction shall be allowed under
this subdivision.
   (f) Job-related expenses, if allowed by the court after
consideration of whether the expenses are necessary, the benefit to
the employee, and any other relevant facts.
   (g) A deduction for hardship, as defined by Sections 4070 to 4073,
inclusive, and applicable published appellate court decisions. The
amount of the hardship shall not be deducted from the amount of child
support, but shall be deducted from the income of the party to whom
it applies. In applying any hardship under paragraph (2) of
subdivision (a) of Section 4071, the court shall seek to provide
equity between competing child support orders. The Judicial Council
shall develop a formula for calculating the maximum hardship
deduction and shall submit it to the Legislature for its
consideration on or before July 1, 1995.



4060.  The monthly net disposable income shall be computed by
dividing the annual net disposable income by 12. If the monthly net
disposable income figure does not accurately reflect the actual or
prospective earnings of the parties at the time the determination of
support is made, the court may adjust the amount appropriately.




4061.  The amounts in Section 4062 shall be considered additional
support for the children and shall be computed in accordance with the
following:
   (a) If there needs to be an apportionment of expenses pursuant to
Section 4062, the expenses shall be divided one-half to each parent,
unless either parent requests a different apportionment pursuant to
subdivision (b) and presents documentation which demonstrates that a
different apportionment would be more appropriate.
   (b) If requested by either parent, and the court determines it is
appropriate to apportion expenses under Section 4062 other than
one-half to each parent, the apportionment shall be as follows:
   (1) The basic child support obligation shall first be computed
using the formula set forth in subdivision (a) of Section 4055, as
adjusted for any appropriate rebuttal factors in subdivision (b) of
Section 4057.
   (2) Any additional child support required for expenses pursuant to
Section 4062 shall thereafter be ordered to be paid by the parents
in proportion to their net disposable incomes as adjusted pursuant to
subdivisions (c) and (d).
   (c) In cases where spousal support is or has been ordered to be
paid by one parent to the other, for purposes of allocating
additional expenses pursuant to Section 4062, the gross income of the
parent paying spousal support shall be decreased by the amount of
the spousal support paid and the gross income of the parent receiving
the spousal support shall be increased by the amount of the spousal
support received for as long as the spousal support order is in
effect and is paid.
   (d) For purposes of computing the adjusted net disposable income
of the parent paying child support for allocating any additional
expenses pursuant to Section 4062, the net disposable income of the
parent paying child support shall be reduced by the amount of any
basic child support ordered to be paid under subdivision (a) of
Section 4055. However, the net disposable income of the parent
receiving child support shall not be increased by any amount of child
support received.



4062.  (a) The court shall order the following as additional child
support:
   (1) Child care costs related to employment or to reasonably
necessary education or training for employment skills.
   (2) The reasonable uninsured health care costs for the children as
provided in Section 4063.
   (b) The court may order the following as additional child support:
   (1) Costs related to the educational or other special needs of the
children.
   (2) Travel expenses for visitation.


4063.  (a) When making an order pursuant to paragraph (2) of
subdivision (a) of Section 4062, the court shall:
   (1) Advise each parent, in writing or on the record, of his or her
rights and liabilities, including financial responsibilities.
   (2) Include in its order the time period for a parent to reimburse
the other parent for the reimbursing parent's share of the
reasonable additional child support costs subject to the requirements
of this section.
   (b) Unless there has been an assignment of rights pursuant to
Section 11477 of the Welfare and Institutions Code, when either
parent accrues or pays costs pursuant to an order under this section,
that parent shall provide the other parent with an itemized
statement of the costs within a reasonable time, but not more than 30
days after accruing the costs. These costs shall then be paid as
follows:
   (1) If a parent has already paid all of these costs, that parent
shall provide proof of payment and a request for reimbursement of his
or her court-ordered share to the other parent.
   (2) If a parent has paid his or her court-ordered share of the
costs only, that parent shall provide proof of payment to the other
parent, request the other parent to pay the remainder of the costs
directly to the provider, and provide the reimbursing parent with any
necessary information about how to make the payment to the provider.
   (3) The other parent shall make the reimbursement or pay the
remaining costs within the time period specified by the court, or, if
no period is specified, within a reasonable time not to exceed 30
days from notification of the amount due, or according to any payment
schedule set by the health care provider for either parent unless
the parties agree in writing to another payment schedule or the court
finds good cause for setting another payment schedule.
   (4) If the reimbursing parent disputes a request for payment, that
parent shall pay the requested amount and thereafter may seek
judicial relief under this section and Section 290. If the
reimbursing parent fails to pay the other parent as required by this
subdivision, the other parent may seek judicial relief under this
section and Section 290.
   (c) Either parent may file a noticed motion to enforce an order
issued pursuant to this section. In addition to the court's powers
under Section 290, the court may award filing costs and reasonable
attorney's fees if it finds that either party acted without
reasonable cause regarding his or her obligations pursuant to this
section.
   (d) There is a rebuttable presumption that the costs actually paid
for the uninsured health care needs of the children are reasonable,
except as provided in subdivision (e).
   (e) Except as provided in subdivision (g):
   (1) The health care insurance coverage, including, but not limited
to, coverage for emergency treatment, provided by a parent pursuant
to a court order, shall be the coverage to be utilized at all times,
consistent with the requirements of that coverage, unless the other
parent can show that the health care insurance coverage is inadequate
to meet the child's needs.
   (2) If either parent obtains health care insurance coverage in
addition to that provided pursuant to the court order, that parent
shall bear sole financial responsibility for the costs of that
additional coverage and the costs of any care or treatment obtained
pursuant thereto in excess of the costs that would have been incurred
under the health care insurance coverage provided for in the court
order.
   (f) Except as provided in subdivision (g):
   (1) If the health care insurance coverage provided by a parent
pursuant to a court order designates a preferred health care
provider, that preferred provider shall be used at all times,
consistent with the terms and requirements of that coverage.
   (2) If either parent uses a health care provider other than the
preferred provider inconsistent with the terms and requirements of
the court-ordered health care insurance coverage, the parent
obtaining that care shall bear the sole responsibility for any
nonreimbursable health care costs in excess of the costs that would
have been incurred under the court-ordered health care insurance
coverage had the preferred provider been used.
   (g) When ruling on a motion made pursuant to this section, in
order to ensure that the health care needs of the child under this
section are met, the court shall consider all relevant facts,
including, but not limited to, the following:
   (1) The geographic access and reasonable availability of necessary
health care for the child which complies with the terms of the
health care insurance coverage paid for by either parent pursuant to
a court order. Health insurance shall be rebuttably presumed to be
accessible if services to be provided are within 50 miles of the
residence of the child subject to the support order. If the court
determines that health insurance is not accessible, the court shall
state the reason on the record.
   (2) The necessity of emergency medical treatment that may have
precluded the use of the health care insurance, or the preferred
health care provider required under the insurance, provided by either
parent pursuant to a court order.
   (3) The special medical needs of the child.
   (4) The reasonable inability of a parent to pay the full amount of
reimbursement within a 30-day period and the resulting necessity for
a court-ordered payment schedule.



4064.  The court may adjust the child support order as appropriate
to accommodate seasonal or fluctuating income of either parent.



4065.  (a) Unless prohibited by applicable federal law, the parties
may stipulate to a child support amount subject to approval of the
court. However, the court shall not approve a stipulated agreement
for child support below the guideline formula amount unless the
parties declare all of the following:
   (1) They are fully informed of their rights concerning child
support.
   (2) The order is being agreed to without coercion or duress.
   (3) The agreement is in the best interests of the children
involved.
   (4) The needs of the children will be adequately met by the
stipulated amount.
   (5) The right to support has not been assigned to the county
pursuant to Section 11477 of the Welfare and Institutions Code and no
public assistance application is pending.
   (b) The parties may, by stipulation, require the child support
obligor to designate an account for the purpose of paying the child
support obligation by electronic funds transfer pursuant to Section
4508.
   (c) A stipulated agreement of child support is not valid unless
the local child support agency has joined in the stipulation by
signing it in any case in which the local child support agency is
providing services pursuant to Section 17400. The local child support
agency shall not stipulate to a child support order below the
guideline amount if the children are receiving assistance under the
CalWORKs program, if an application for public assistance is pending,
or if the parent receiving support has not consented to the order.
   (d) If the parties to a stipulated agreement stipulate to a child
support order below the amount established by the statewide uniform
guideline, no change of circumstances need be demonstrated to obtain
a modification of the child support order to the applicable guideline
level or above.



4066.  Orders and stipulations otherwise in compliance with the
statewide uniform guideline may designate as "family support" an
unallocated total sum for support of the spouse and any children
without specifically labeling all or any portion as "child support"
as long as the amount is adjusted to reflect the effect of additional
deductibility. The amount of the order shall be adjusted to maximize
the tax benefits for both parents.



4067.  It is the intent of the Legislature that the statewide
uniform guideline shall be reviewed by the Legislature at least every
four years and shall be revised by the Legislature as appropriate to
ensure that its application results in the determination of
appropriate child support amounts. The review shall include
consideration of changes required by applicable federal laws and
regulations or recommended from time to time by the Judicial Council
pursuant to Section 4054.



4068.  (a) The Judicial Council may develop the following:
   (1) Model worksheets to assist parties in determining the
approximate amount of child support due under the formula provided in
subdivision (a) of Section 4055 and the approximate percentage of
time each parent has primary physical responsibility for the
children.
   (2) A form to assist the courts in making the findings and orders
required by this article.
   (b) The Judicial Council, in consultation with representatives of
the State Department of Social Services, the California Family
Support Council, the Senate Judiciary Committee, the Assembly
Judiciary Committee, the Family Law Section of the State Bar of
California, a legal services organization providing representation on
child support matters, a custodial parent group, and a noncustodial
parent group, shall develop a simplified income and expense form for
determining child support under the formula provided in subdivision
(a) of Section 4055, by June 1, 1995. The Judicial Council, also in
consultation with these groups, shall develop factors to use to
determine when the simplified income and expense form may be used and
when the standard income and expense form must be used.




4069.  The establishment of the statewide uniform guideline
constitutes a change of circumstances.



4070.  If a parent is experiencing extreme financial hardship due to
justifiable expenses resulting from the circumstances enumerated in
Section 4071, on the request of a party, the court may allow the
income deductions under Section 4059 that may be necessary to
accommodate those circumstances.



4071.  (a) Circumstances evidencing hardship include the following:
   (1) Extraordinary health expenses for which the parent is
financially responsible, and uninsured catastrophic losses.
   (2) The minimum basic living expenses of either parent's natural
or adopted children for whom the parent has the obligation to support
from other marriages or relationships who reside with the parent.
The court, on its own motion or on the request of a party, may allow
these income deductions as necessary to accommodate these expenses
after making the deductions allowable under paragraph (1).
   (b) The maximum hardship deduction under paragraph (2) of
subdivision (a) for each child who resides with the parent may be
equal to, but shall not exceed, the support allocated each child
subject to the order. For purposes of calculating this deduction, the
amount of support per child established by the statewide uniform
guideline shall be the total amount ordered divided by the number of
children and not the amount established under paragraph (8) of
subdivision (b) of Section 4055.
   (c) The Judicial Council may develop tables in accordance with
this section to reflect the maximum hardship deduction, taking into
consideration the parent's net disposable income before the hardship
deduction, the number of children for whom the deduction is being
given, and the number of children for whom the support award is being
made.


4072.  (a) If a deduction for hardship expenses is allowed, the
court shall do both of the following:
   (1) State the reasons supporting the deduction in writing or on
the record.
   (2) Document the amount of the deduction and the underlying facts
and circumstances.
   (b) Whenever possible, the court shall specify the duration of the
deduction.



4073.  The court shall be guided by the goals set forth in this
article when considering whether or not to allow a financial hardship
deduction, and, if allowed, when determining the amount of the
deduction.


4074.  This article applies to an award for the support of children,
including those awards designated as "family support," that contain
provisions for the support of children as well as for the support of
the spouse.


4075.  This article shall not be construed to affect the treatment
of spousal support and separate maintenance payments pursuant to
Section 71 of the Internal Revenue Code of 1954 (26 U.S.C. Sec. 71).



4076.  (a) Whenever the court is requested to modify a child support
order issued prior to July 1, 1992, for the purpose of conforming to
the statewide child support guideline, and it is not using its
discretionary authority to depart from the guideline pursuant to
paragraph (3), (4), or (5) of subdivision (b) of Section 4057, and
the amount of child support to be ordered is the amount provided
under the guideline formula in subdivision (a) of Section 4055, the
court may, in its discretion, order a two-step phasein of the formula
amount of support to provide the obligor with time for transition to
the full formula amount if all of the following are true:
   (1) The period of the phasein is carefully limited to the time
necessary for the obligor to rearrange his or her financial
obligations in order to meet the full formula amount of support.
   (2) The obligor is immediately being ordered to pay not less than
30 percent of the amount of the child support increase, in addition
to the amount of child support required under the prior order.
   (3) The obligor has not unreasonably increased his or her
financial obligations following notice of the motion for modification
of support, has no arrearages owing, and has a history of good faith
compliance with prior support orders.
   (b) Whenever the court grants a request for a phasein pursuant to
this section, the court shall state the following in writing:
   (1) The specific reasons why (A) the immediate imposition of the
full formula amount of support would place an extraordinary hardship
on the obligor, and (B) this extraordinary hardship on the obligor
would outweigh the hardship caused the supported children by the
temporary phasein of the full formula amount of support.
   (2) The full guideline amount of support, the date and amount of
each phasein, and the date that the obligor must commence paying the
full formula amount of support, which in no event shall be later than
one year after the filing of the motion for modification of support.
   (c) In the event the court orders a phasein pursuant to this
section, and the court thereafter determines that the obligor has
violated the phasein schedule or has intentionally lowered the income
available for the payment of child support during the phasein
period, the court may order the immediate payment of the full formula
amount of child support and the difference in the amount of support
that would have been due without the phasein and the amount of
support due with the phasein, in addition to any other penalties
provided for by law.