Child support award; cost of health insurance coverage obtained by noncustodial parent considered in determining.

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To: Judiciary, Division A
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) McCaughn, Suber, Gillespie
Isom

SENATE BILL NO. 2032

AN ACT TO AMEND SECTION 43-19-101, MISSISSIPPI CODE OF 1972, 1
TO PROVIDE THAT IF THE COURT ORDERS THE NONCUSTODIAL PARENT TO 2
OBTAIN HEALTH INSURANCE COVERAGE FOR THE CHILD OR CHILDREN THEN 3
THE COURT SHALL TAKE INTO ACCOUNT THE COST OF THE COVERAGE IN 4
ESTABLISHING THE CHILD SUPPORT AWARD; AND FOR RELATED PURPOSES. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 6
SECTION 1. Section 43-19-101, Mississippi Code of 1972, is 7
amended as follows: 8
43-19-101. (1) The following child support award guidelines 9
shall be a rebuttable presumption in all judicial or 10
administrative proceedings regarding the awarding or modifying of 11
child support awards in this state: 12
Number Of Children Percentage Of Adjusted Gross Income 13
Due Support That Should Be Awarded For Support 14
1 14% 15
2 20% 16
3 22% 17
4 24% 18
5 or more 26% 19
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(2) The guidelines provided for in subsection (1) of this 20
section apply unless the judicial or administrative body awarding 21
or modifying the child support award makes a written finding or 22
specific finding on the record that the application of the 23
guidelines would be unjust or inappropriate in a particular case 24
as determined under the criteria specified in Section 43-19-103. 25
(3) The amount of "adjusted gross income" as that term is 26
used in subsection (1) of this section shall be calculated as 27
follows: 28
(a) Determine gross income from all potential sources 29
that may reasonably be expected to be available to the absent 30
parent including, but not limited to, the following: wages and 31
salary income; income from self-employment; income from 32
commissions; income from investments, including dividends, 33
interest income and income on any trust account or property; 34
absent parent's portion of any joint income of both parents; 35
workers' compensation, disability, unemployment, annuity and 36
retirement benefits, including an Individual Retirement Account 37
(IRA); any other payments made by any person, private entity, 38
federal or state government or any unit of local government; 39
alimony; any income earned from an interest in or from inherited 40
property; any other form of earned income; and gross income shall 41
exclude any monetary benefits derived from a second household, 42
such as income of the absent parent's current spouse; 43
(b) Subtract the following legally mandated deductions: 44
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(i) Federal, state and local taxes. Contributions 45
to the payment of taxes over and beyond the actual liability for 46
the taxable year shall not be considered a mandatory deduction; 47
(ii) Social security contributions; 48
(iii) Retirement and disability contributions 49
except any voluntary retirement and disability contributions; 50
(c) If the obligated parent is subject to an existing 51
court order for another child or children, subtract the amount of 52
that court-ordered support; 53
(d) If the absent parent is also the parent of another 54
child or other children residing with him, then the court may 55
subtract an amount that it deems appropriate to account for the 56
needs of said child or children; 57
(e) Compute the total annual amount of adjusted gross 58
income based on paragraphs (a) through (d) of this subsection, 59
then divide this amount by twelve (12) to obtain the monthly 60
amount of adjusted gross income. 61
Upon conclusion of the calculation of paragraphs (a) through 62
(e) of this subsection, multiply the monthly amount of adjusted 63
gross income by the appropriate percentage designated in 64
subsection (1) of this section to arrive at the amount of the 65
monthly child support award. 66
(4) In cases in which the adjusted gross income as defined 67
in this section is more than One Hundred Thousand Dollars 68
($100,000.00) or less than Ten Thousand Dollars ($10,000.00), the 69
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court shall make a written finding in the record as to whether or 70
not the application of the guidelines established in this section 71
is reasonable. The court shall take into account the basic 72
subsistence needs of the obligated parent who has a limited 73
ability to pay. 74
(5) Imputation of income shall not be based upon a standard 75
amount in lieu of fact-gathering. In the absence of specific 76
sufficient evidence of past earnings and employment history to use 77
as the measure of an obligated parent's ability to pay, the 78
recommended child support obligation amount should be based on 79
available information about the specific circumstances of the 80
obligated parent. This can include, but is not limited to, such 81
factors as assets, residence, job skills, educational attainment, 82
literacy, age, health, criminal record and other employment 83
barriers, and record of seeking work, as well as the local job 84
market, the availability of employers willing to hire the 85
obligated parent, prevailing earnings level in the local 86
community, and other relevant factors in the case. 87
(6) Unless extended or waived, the Department of Human 88
Services shall review the appropriateness of these guidelines 89
beginning January 1, 1994, and every four (4) years thereafter and 90
report its findings to the Legislature no later than the first day 91
of the regular legislative session of that year. The Legislature 92
shall thereafter amend these guidelines when it finds that 93
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amendment is necessary to ensure that equitable support is being 94
awarded in all cases involving the support of minor children. 95
(7) All orders involving support of minor children, as a 96
matter of law, shall include reasonable medical support. Notice 97
to the obligated parent's employer that medical support has been 98
ordered shall be on a form as prescribed by the Department of 99
Human Services. In any case in which the support of any child is 100
involved, the court shall make the following findings either on 101
the record or in the judgment: 102
(a) The availability to all parties of health insurance 103
coverage for the child(ren); 104
(b) The cost of health insurance coverage to all 105
parties. 106
The court shall then make appropriate provisions in the 107
judgment for the provision of health insurance coverage for the 108
child(ren) in the manner that is in the best interests of the 109
child(ren). If the court requires the custodial parent to obtain 110
the health insurance coverage, then its cost shall be taken into 111
account in establishing the child support award. In the event 112
that the noncustodial parent obtains the health insurance 113
coverage, the cost of such coverage may be considered as an 114
adjustment to the noncustodial parent's adjusted gross income. If 115
the court determines that health insurance coverage is not 116
available to any party or that it is not available to either party 117
at a cost that is reasonable as compared to the income of the 118
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ST: Child support award; cost of health
insurance coverage obtained by noncustodial
parent considered in determining.
parties, then the court shall make specific findings as to such 119
either on the record or in the judgment. In that event, the court 120
shall make appropriate provisions in the judgment for the payment 121
of medical expenses of the child(ren) in the absence of health 122
insurance coverage. 123
SECTION 2. This act shall take effect and be in force from 124
and after July 1, 2026. 125