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Tex. Fam. Code § 154.062 : FAMILY CODE — THE PARENT-CHILD RELATIONSHIP AND THE SUIT AFFECTING THE PARENT-CHILD RELATIONSHIP — SUITS AFFECTING THE PARENT-CHILD RELATIONSHIP — CHILD SUPPORT — COMPUTING NET RESOURCES AVAILABLE FOR PAYMENT OF CHILD SUPPORT — Net Resources
(a) The court shall calculate net resources for the purpose of determining child support liability as provided by this section.
(b) Resources include:
(1) 100 percent of all wage and salary income and other compensation for personal services (including commissions, overtime pay, tips, and bonuses);
(2) interest, dividends, and royalty income;
(3) self-employment income;
(4) net rental income (defined as rent after deducting operating expenses and mortgage payments, but not including noncash items such as depreciation); and
(5) all other income actually being received, including severance pay, retirement benefits, pensions, trust income, annuities, capital gains, social security benefits other than supplemental security income, United States Department of Veterans Affairs disability benefits other than non-service-connected disability pension benefits, as defined by
38 U.S.C. Section 101(17), unemployment benefits, disability and workers' compensation benefits, interest income from notes regardless of the source, gifts and prizes, spousal maintenance, and alimony.
(c) Resources do not include:
(1) return of principal or capital;
(2) accounts receivable;
(3) benefits paid in accordance with the Temporary Assistance for Needy Families program or another federal public assistance program; or
(4) payments for foster care of a child.
(d) The court shall deduct the following items from resources to determine the net resources available for child support:
(1) social security taxes;
(2) federal income tax based on the tax rate for a single person claiming one personal exemption and the standard deduction;
(3) state income tax;
(4) union dues;
(5) expenses for the cost of health insurance, dental insurance, or cash medical support for the obligor's child ordered by the court under Sections 154.182 and 154.1825; and
(6) if the obligor does not pay social security taxes, nondiscretionary retirement plan contributions.
(e) In calculating the amount of the deduction for health care or dental coverage for a child under Subsection (d)(5), if the obligor has other minor dependents covered under the same health or dental insurance plan, the court shall divide the total cost to the obligor for the insurance by the total number of minor dependents, including the child, covered under the plan.
(f) For purposes of Subsection (d)(6), a nondiscretionary retirement plan is a plan to which an employee is required to contribute as a condition of employment.
Tex. Fam. Code § 154.062
Amended by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 1150,Sec. 11, eff. 9/1/2018.
Amended by Acts 2013, 83rd Leg. - Regular Session, ch. 1046,Sec. 1, eff. 9/1/2013.
Amended By Acts 2011, 82nd Leg., R.S., Ch. 932, Sec. 1, eff. 9/1/2012.
Amended By Acts 2011, 82nd Leg., R.S., Ch. 91, Sec. 9.001, eff. 9/1/2011.
Amended By Acts 2009, 81st Leg., R.S., Ch. 87, Sec. 9.001, eff. 9/1/2009.
Amended By Acts 2009, 81st Leg., R.S., Ch. 834, Sec. 1, eff. 9/1/2009.
Amended By Acts 2009, 81st Leg., R.S., Ch. 1118, Sec. 1, eff. 9/1/2009.
Amended By Acts 2009, 81st Leg., R.S., Ch. 767, Sec. 4, eff. 6/19/2009.
Amended By Acts 2007, 80th Leg., R.S., Ch. 363, Sec. 1, eff. 9/1/2007.
Amended By Acts 2007, 80th Leg., R.S., Ch. 620, Sec. 1, eff. 9/1/2007.
Amended by Acts 1995, 74th Leg., ch. 751, Sec. 41, eff. 9/1/1995.
Added by Acts 1995, 74th Leg., ch. 20, Sec. 1, eff. 4/20/1995.
