Child support changes An analysis of the recent revisions to Rule 32 of the Alabama Rules of Judicial Administration prior to May 1, 2022 will still be governed by the “old” version of Rule 32 (hereinafter referred to as the “prior” version), which became effective July 1, 2019.4 This article provides a thorough review of the substantive changes to Rule 32 as amended, effective May 1, 2022, and distinguishes each change from its prior version. Rule 32(A)(1)(e), in both the amended and prior versions, lists, as a possible reason for deviating from the guidelines, the scenario in which the assumption is not followed regarding claiming a child as a dependency exemption for income tax purposes.5 The assumption states that the custodial parent claims such dependency exemption.6 The prior version states that this assumption is “under the Schedule of Basic Child-Support Obligations,” while the amended version states that this assumption is “under the Internal Revenue Code.”7 Other than that minor substitution, the two versions of Rule 32(A)(1)(e) are identical. Rule 32(B)(8)(a) in the amended version is identical to Rule 32(B)(8) in the prior version. Rule 32(B)(8)(b) was added in the amended version, which provides that the parent who pays the costs of work-related childcare is given a dollar-for-dollar credit for such payment, which is subtracted from his or her child-support obligation.8 Rule 32(C)(1) in the amended version grants the court discretion in determining
the amount of child support to be paid only in instances where the parties’ “combined adjusted gross income exceeds the uppermost levels of the schedule,” while the prior version granted the court the same discretion when not only when the parties’ “combined adjusted gross income exceeds the uppermost levels of the schedule,” but also when the parties’ “combined adjusted gross income is below the lowermost levels . . . of the schedule.”9 Rule 32(C)(5) in the amended version of Rule 32 is altogether new, and describes the SSR calculation in regard to child support, which stands for “Self-support reserve.”10 While the SSR is not a new concept to the Alabama Child Support Guidelines, the amended Rule 32 handles SSR much differently.11 The SSR, which is in the amount of $981.00 per the amended Rule 32, allows an obligor to retain funding for basic living expenses before the imposition of a child support obligation and “is based on the 2021 federal poverty levels, adjusted for Alabama incomes.”12 Under the amended Rule 32, SSR will be taken into account in the amended CS-42 form.13 To do so: [F]irst determine the “Income Available After SSR” by subtracting the SSR amount from the “Monthly
Ala. R. Jud. Admin. 32(A).
14, 2022 Order of the Alabama Supreme Court.
14, 2022 Order of the Alabama Supreme Court.
Ala. R. Jud. Admin. 32.
7
Ala. R. Jud. Admin. 32(A)(1)(e); Appendix B, January 14, 2022 Order of the Alabama Supreme Court.
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By Caleb A. Faulkner Boyd, Fernambucq & Dunn, P.C. There are few Rules that an Alabama domestic practitioner uses more than Rule 32 of the Alabama Rules of Judicial Administration. Rule 32 provides the Alabama Child Support Guidelines, which is pertinent in every case in Alabama in which child support is involved. Rule 32 states, in pertinent part: Guidelines for child support are hereby established for use in any action to establish or modify child support, whether temporary or permanent. There shall be a rebuttable presumption, in any judicial or administrative proceeding for the establishment or modification of child support, that the amount of the award that would result from the application of these guidelines is the correct amount of child support to be awarded.1 Until now, the most recent amendments to Rule 32 became effective on July 1, 2019, amending guidelines that had become effective January 1, 2009.2 However, Rule 32 has received a recent overhaul, which became effective May 1, 2022, per a January 14, 2022 Order of the Alabama Supreme Court.3 The amended rule applies to cases that are initiated “on or after May 1, 2022;” cases that are filed prior to May 1, 2022 but are not finalized 1 2
January 14, 2022 Order of the Alabama Supreme Court.
3
Ala. R. Jud. Admin. 32(B)(8); Appendix C, January 14, 2022 Order of the Alabama Supreme Court.
Appendix A, January 14, 2022 Order of the Alabama Supreme Court.
8
Ala. R. Jud. Admin. 32(A)(1)(e); Appendix B, January 14, 2022 Order of the Alabama Supreme Court.
9
Ala. R. Jud. Admin. 32(A)(1)(e); Appendix B, January
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4
5
6
28
Ala. R. Jud. Admin. 32(C)(1); Appendix D, January 14, 2022 Order of the Alabama Supreme Court. Ala. R. Jud. Admin. 32(C)(5); Appendix E, January
Caleb A. Faulkner is with Boyd, Fernambucq & Dunn, P.C.
Appendix G, January 14, 2022 Order of the Alabama Supreme Court.
Ala. R. Jud. Admin. 32(C)(5)(a)-(b); Appendix E, January 14, 2022 Order of the Alabama Supreme Court. 12
13 Ala. R. Jud. Admin. 32(C)(5)(c); Appendix E, January 14, 2022 Order of the Alabama Supreme Court; Appendix H, January 14, 2022 Order of the Alabama Supreme Court.
BIRMINGHAM BAR BULLETIN
