C.R.S. § 14-10-115

Child support guidelines - purpose - determination of income - schedule of basic child support obligations - adjustments to basic child support - additional guidelines - child support commission - definitions.

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14-10-115. Child support guidelines - purpose - determination of income -
schedule of basic child support obligations - adjustments to basic child support -
additional guidelines - child support commission - definitions. (1) Purpose and
applicability. (a) The child support guidelines and schedule of basic child support
obligations have the following purposes:

 (I) To establish as state policy an adequate standard of support for children,
subject to the ability of parents to pay;

 (II) To make awards more equitable by ensuring more consistent treatment
of persons in similar circumstances; and

 (III) To improve the efficiency of the court process by promoting settlements
and giving courts and the parties guidance in establishing levels of awards.

 (b) The child support guidelines and schedule of basic child support
obligations do the following:

 (I) Calculate child support based upon the parents' combined adjusted gross
income estimated to have been allocated to the child if the parents and children
were living in an intact household;

 (II) Adjust the child support based upon the needs of the children for
extraordinary medical expenses and work-related child care costs; and

 (III) Allocate the amount of child support to be paid by each parent based
upon physical care arrangements.

 (c) This section shall apply to all child support obligations, established or
modified, as a part of any proceeding, including, but not limited to, articles 5, 6, and
10 of this title and articles 4 and 6 of title 19, C.R.S., regardless of when filed.

 (2) Duty of support - factors to consider. (a) In a proceeding for dissolution
of marriage, legal separation, maintenance, or child support, the court shall, to the
extent allowable within the court's jurisdiction, enter an order directing either or
both parents owing a duty of support to a child of the marriage to pay an amount
reasonable or necessary for the child's support and may order an amount
determined to be reasonable under the circumstances for a time period that
occurred after the date of the parties' physical separation or the filing of the
petition or service upon the respondent, whichever date is latest, and prior to the
month the child support obligation begins, without regard to marital misconduct.

 (b) In determining the amount of support under this subsection (2), the court
shall consider all relevant factors, including:

 (I) The financial resources of the child;

 (II) The financial resources of the custodial parent;

 (III) The standard of living the child would have enjoyed had the marriage not
been dissolved;

 (IV) The physical and emotional condition of the child and his or her
educational needs; and

 (V) The financial resources and needs of the noncustodial parent.

 (3) Definitions. As used in this section, unless the context otherwise
requires:

 (a) (I) Adjusted gross income means gross income, as specified in
subsection (5) of this section, less preexisting child support obligations and less
alimony or maintenance actually paid by a parent, as described in subsection
(3)(a)(II) of this section.

 (II) For purposes of this subsection (3)(a), if the alimony or maintenance
actually paid by a parent is deductible for federal income tax purposes by that
parent, and the alimony or maintenance is paid and received by the same parties as
the child support calculation, then the actual amount of alimony or maintenance
paid by that parent must be deducted from that parent's gross income. If the
alimony or maintenance actually paid by a parent is not deductible for federal
income tax purposes by that parent, then the amount of alimony or maintenance
deducted from that parent's gross income is the amount of alimony or maintenance
actually paid by that parent subject to the following adjustments:

 (A) If the combined monthly adjusted gross income of the parties to the
maintenance payment is ten thousand dollars or less, the maintenance actually
paid will be multiplied by 1.25;

 (B) If the combined monthly adjusted gross income of the parties to the
maintenance payment is more than ten thousand dollars, the maintenance actually
paid will be multiplied by 1.33; and

 (C) If the amount of alimony or maintenance actually paid is increased as
described in this section because it is not deductible for federal income tax
purposes, there is a rebuttable presumption that the multiplier is correct. The
presumption may be rebutted with evidence indicating a different multiplier is more
accurate due to the tax implications of the maintenance payment being different
than that reflected by the multiplier.

 (III) If a court-ordered alimony or maintenance obligation actually paid by a
party does not involve the same parties as the child support calculation and is not
deductible for federal income tax purposes by that party, then the amount of the
court-ordered alimony or maintenance that is deducted from that party's gross
income is the amount actually paid by that party multiplied by 1.25.

 (b) Combined gross income means the combined monthly adjusted gross
incomes of both parents.

 (c) Income means the actual gross income of a parent, if employed to full
capacity, or potential income, if unemployed or underemployed. Gross income of
each parent shall be determined according to subsection (5) of this section.

 (c.5) Mandatory school fees means fees charged by a school or school
district, including a charter school, for a child attending public primary or secondary
school for activities that are directly related to the educational mission of the
school, including but not limited to laboratory fees; book or educational material
fees; school computer or automation-related fees, whether paid to the school
directly or purchased by a parent; testing fees; and supply or material fees paid to
the school. Mandatory school fees does not include uniforms, meals, or
extracurricular activity fees.

 (d) Number of children due support, as used in the schedule of basic child
support obligations specified in subsection (7) of this section, means children for
whom the parents share joint legal responsibility and for whom support is being
sought.

 (e) Other children means children who are not the subject of the child
support determination at issue.

 (f) Postsecondary education includes college and career and technical
education programs.

 (g) Postsecondary education support means support for the following
expenses associated with attending a college, university, or career and technical
education program: Tuition, books, and fees.

 (g.5) [Editor's note: Subsection (3)(g.5) is effective March 1, 2026.] Self-support reserve means an amount equal to the state hourly minimum wage
multiplied by twenty-nine hours per week, multiplied by fifty weeks per year,
divided by twelve months.

 (h) [Editor's note: This version of subsection (3)(h) is effective until March 1,
2026.] Shared physical care, for the purposes of the child support guidelines and
schedule of basic child support obligations specified in this section, and as further
specified in paragraph (b) of subsection (8) of this section, means that each parent
keeps the children overnight for more than ninety-two overnights each year and
that both parents contribute to the expenses of the children in addition to the
payment of child support.

 (h) [Editor's note: This version of subsection (3)(h) is effective March 1,
2026.] Shared physical care, for the purposes of the child support guidelines and
schedule of basic child support obligations specified in this section, and as further
specified in subsection (8)(b) of this section, means that each parent keeps the
children for at least one overnight each year and that both parents contribute to the
expenses of the children in addition to the payment of child support.

 (i) [Editor's note: This version of subsection (3)(i) is effective until March 1,
2026.] Split physical care, for the purposes of the child support guidelines and
schedule of basic child support obligations specified in this section, and as further
specified in paragraph (c) of subsection (8) of this section, means that each parent
has physical care of at least one of the children by means of that child or children
residing with that parent the majority of the time.

 (i) [Editor's note: This version of subsection (3)(i) is effective March 1, 2026.]
Split physical care, for the purposes of the child support guidelines and schedule
of basic child support obligations specified in this section, and as further specified
in subsection (8)(c) of this section, means that each parent has physical care of at
least one of the children by means of that child or children residing with that parent
more than fifty percent of the time.

 (4) Forms - identifying information - advisement. (a) The child support
guidelines must be used with standardized child support guideline forms to be
issued by the judicial department. The judicial department is responsible for
promulgating and updating the Colorado child support guideline forms, schedules,
worksheets, instructions, and advisements.

 (b) All child support orders entered pursuant to this article shall provide the
names and dates of birth of the parties and of the children who are the subject of
the order and the parties' residential and mailing addresses. The social security
numbers of the parties and children shall be collected pursuant to section 14-14-113
and section 26-13-127, C.R.S.

 (c) All child support orders entered pursuant to this article 10 must include a
written advisement to the parties that conforms with the written child support
advisement approved by the judicial branch, covering the following topics, in plain
language:

 (I) That a party who does not pay child support may be subject to judicial and
administrative enforcement remedies and examples of those remedies;

 (II) The operation of income assignments;

 (III) The application of interest on arrears;

 (IV) The parties' obligations concerning proof of payment;

 (V) The basis for a modification or change of support, including the definition
of a substantial and continuing change of circumstances;

 (VI) The effect of agreements to modify or amend child support and the
requirement for court authorization or administrative process action of all
modifications or amendments;

 (VII) The effect of emancipation; and

 (VIII) The effect of spousal maintenance.

 (5) Determination of income. (a) For the purposes of the child support
guidelines and schedule of basic child support obligations specified in this section,
the gross income of each parent is determined according to the following
guidelines:

 (I) Gross income includes income from any source, except as otherwise
provided in subsection (5)(a)(II) of this section, and includes, but is not limited to:

 (A) Income from salaries;

 (B) Wages, including tips declared by the individual for purposes of reporting
to the federal internal revenue service or tips imputed to bring the employee's
gross earnings to the minimum wage for the number of hours worked, whichever is
greater;

 (C) Commissions;

 (D) Payments received as an independent contractor for labor or services,
which payments must be considered income from self-employment;

 (E) Bonuses;

 (F) Dividends;

 (G) Severance pay;

 (H) Pensions and retirement benefits, including but not limited to those paid
pursuant to articles 51, 54, 54.5, and 54.6 of title 24, C.R.S., and article 30 of title
31, C.R.S.;

 (I) Royalties;

 (J) Rents;

 (K) Interest;

 (L) Trust income;

 (M) Annuities;

 (N) Capital gains;

 (O) Any moneys drawn by a self-employed individual for personal use that
are deducted as a business expense, which moneys must be considered income
from self-employment;

 (P) Social security benefits, including social security benefits actually
received by a parent as a result of the disability of that parent or as the result of the
death of the minor child's stepparent but not including social security benefits
received by a minor child or on behalf of a minor child as a result of the death or
disability of a stepparent of the child;

 (Q) Workers' compensation benefits;

 (R) Unemployment insurance benefits;

 (S) Disability insurance benefits;

 (T) Funds held in or payable from any health, accident, disability, or casualty
insurance to the extent that such insurance replaces wages or provides income in
lieu of wages;

 (U) Monetary gifts;

 (V) Monetary prizes, excluding lottery winnings not required by the rules of
the Colorado lottery commission to be paid only at the lottery office;

 (W) Income from general partnerships, limited partnerships, closely held
corporations, or limited liability companies. However, if a parent is a passive
investor, has a minority interest in the company, and does not have any managerial
duties or input, then the income to be recognized may be limited to actual cash
distributions received.

 (X) Expense reimbursements or in-kind payments received by a parent in the
course of employment, self-employment, or operation of a business if they are
significant and reduce personal living expenses;

 (Y) Alimony or maintenance received, as adjusted, if applicable, pursuant to
subsection (5)(a)(I.5) of this section; and

 (Z) Overtime pay, only if the overtime is required by the employer as a
condition of employment.

 (I.5) For purposes of subsection (5)(a)(I)(Y) of this section, if the alimony or
maintenance actually received by a parent is taxable income to that parent for
federal income tax purposes, then the actual amount of alimony or maintenance
received is included in that parent's gross income. If the alimony or maintenance
actually received by a parent is not taxable income to that parent for federal
income tax purposes, and the alimony or maintenance is paid and received by the
same parties as the child support calculation, then the amount of alimony or
maintenance that is included in that parent's gross income is the amount of alimony
or maintenance received by that parent subject to the following adjustments:

 (A) If the combined monthly adjusted gross income of the parties to the
maintenance payment is ten thousand dollars or less, the maintenance actually
received will be multiplied by 1.25;

 (B) If the combined monthly adjusted gross income of the parties to the
maintenance payment is more than ten thousand dollars, the maintenance actually
received will be multiplied by 1.33; and

 (C) If the amount of alimony or maintenance actually received is increased as
described in this section because it is not deductible for federal income tax
purposes, there is a rebuttable presumption that the multiplier is correct. The
presumption may be rebutted with evidence indicating a different multiplier is more
accurate due to the tax implications of the maintenance payment being different
than that reflected by the multiplier.

 (II) Gross income does not include:

 (A) Child support payments received;

 (B) Benefits received from means-tested public assistance programs,
including but not limited to assistance provided under the Colorado works program,
as described in part 7 of article 2 of title 26, C.R.S., supplemental security income,
food stamps, and general assistance;

 (C) Income from additional jobs that result in the employment of more than
forty hours per week or more than what would otherwise be considered to be full-time employment;

 (D) Social security benefits received by the minor children, or on behalf of
the minor children, as a result of the death or disability of a stepparent are not to be
included as income for the minor children for the determination of child support;
and

 (E) Earnings or gains on a retirement account, including an IRA, which
earnings or gains must not be included as income unless or until a parent takes a
distribution from the account. If a distribution from a retirement account may be
taken without being subject to an IRS penalty for early distribution and the parent
decides not to take the distribution, the court may consider the distribution that
could have been taken in determining the parent's gross income if the parent is not
otherwise employed full-time and the retirement account was not received
pursuant to the division of marital property.

 (III) (A) For income from self-employment, rent, royalties, proprietorship of a
business, or joint ownership of a partnership or closely held corporation, gross
income equals gross receipts minus ordinary and necessary expenses, as defined
in sub-subparagraph (B) of this subparagraph (III), required to produce such income.

 (B) Ordinary and necessary expenses does not include amounts allowable
by the internal revenue service for the accelerated component of depreciation
expenses or investment tax credits or any other business expenses determined by
the court to be inappropriate for determining gross income for purposes of
calculating child support; except that the court may consider straight-line
depreciation, if appropriate, even if accelerated depreciation was used in the
party's income tax forms.

 (IV) If a preexisting court-ordered alimony or maintenance obligation
actually paid by a party does not involve the same parties as the child support
calculation and is not deductible for federal income tax purposes by that party,
then the amount of preexisting court-ordered alimony or maintenance that is
deducted from that party's gross income is the amount actually paid by that party
multiplied by 1.25.

 (b) (I) If a parent is voluntarily unemployed or underemployed, child support
must be calculated based on a determination of potential income; except that a
determination of potential income must not be made for:

 (A) A parent who is physically or mentally incapacitated;

 (B) A parent who is caring for a child under the age of twenty-four months
for whom the parents owe a joint legal responsibility; or

 (C) An incarcerated parent sentenced to one hundred eighty days or more.

 (I.5) If the court or delegate child support enforcement unit imputes income
pursuant to this subsection (5), the provisions of subsection (5)(b.5) of this section
apply.

 (II) If a noncustodial parent who owes past-due child support is unemployed
and not incapacitated and has an obligation of support to a child receiving
assistance pursuant to part 7 of article 2 of title 26, C.R.S., the court or delegate
child support enforcement unit may order the parent to pay such support in
accordance with a plan approved by the court or to participate in work activities.
Work activities may include one or more of the following:

 (A) Private or public sector employment;

 (B) Job search activities;

 (C) Community service;

 (D) Vocational training; or

 (E) Any other employment-related activities available to that particular
individual.

 (III) For the purposes of this section, a parent is not deemed
underemployed if:

 (A) The employment is temporary and is reasonably intended to result in
higher income within the foreseeable future; or

 (B) The employment is a good faith career choice that is not intended to
deprive a child of support and does not unreasonably reduce the support available
to a child; or

 (C) The parent is enrolled full-time in an educational or vocational program
or is employed part-time while enrolled in a part-time educational or vocational
program, based on the institution's enrollment definitions, and the program is
reasonably intended to result in a degree or certification within a reasonable period
of time; completing the program will result in a higher income; the program is a
good faith career choice that is not intended to deprive the child of support; and the
parent's participation in the program does not unreasonably reduce the amount of
child support available to a child.

 (b.5) (I) Except as otherwise provided in this section, if the court or delegate
child support enforcement unit determines that a parent is voluntarily unemployed
or underemployed or employment information is unreliable, the court or delegate
child support enforcement unit shall determine and document, for the record, the
parent's potential income.

 (II) In determining potential income, the court or delegate child support
enforcement unit shall consider, to the extent known, the specific circumstances of
the parent, including consideration of the following information, when available:

 (A) The parent's assets;

 (B) Residence;

 (C) Employment and earnings history;

 (D) Job skills;

 (E) Educational attainment;

 (F) Literacy;

 (G) Age;

 (H) Health;

 (I) Criminal record;

 (J) Other employment barriers;

 (K) Record of seeking work;

 (L) The local job market;

 (M) The availability of employers hiring in the community, without changing
existing law regarding the burden of proof;

 (N) Prevailing earnings level in the local community. The typical hours
available to workers in the parent's job sector as established by any reliable source
generally used and relied on by the public or persons in a particular occupation,
including, but not limited to, verified statements, work history, the United States
department of labor's bureau of labor statistics or other reliable compilations, the
department of labor and employment, or other information provided by the parent.
In the absence of any such information, the court or delegate child support
enforcement unit shall determine the parent's income based on a reasonable rate of
pay for a thirty-two-hour workweek for fifty weeks each year, subject to other
factors set forth in this section that may affect the number of hours the parent is
capable of working, such as age, health, or the specific needs of the subject child.

 (O) Transportation; and

 (P) Other relevant background factors in the case.

 (c) Income statements of the parents shall be verified with documentation of
both current and past earnings. Suitable documentation of current earnings
includes pay stubs, employer statements, or receipts and expenses if self-employed. Documentation of current earnings shall be supplemented with copies of
the most recent tax return to provide verification of earnings over a longer period. A
copy of wage statements or other wage information obtained from the computer
database maintained by the department of labor and employment shall be
admissible into evidence for purposes of determining income under this subsection
(5).

 (6) Adjustments to gross income. (a) At the time a child support order is
initially established, or in any proceeding to modify a child support order, if a parent
is also legally responsible for the support of any other children for whom the
parents do not share joint legal responsibility, the court shall make an adjustment
to the parent's gross income prior to calculating the basic child support obligation
for the child or children who are the subject of the support order in question as
follows:

 (I) If a parent is obligated to pay support for another child pursuant to an
order, the amount actually paid on the order must be deducted from that parent's
gross income;

 (II) If the other child is residing in the home of a parent, the court shall
deduct from that parent's gross income the amount calculated pursuant to
paragraph (b) of this subsection (6);

 (III) If another child of a parent is residing outside the home of that parent,
the court shall deduct from that parent's gross income the amount of documented
money payments actually paid by the parent for the support of the other child, not
to exceed the schedule of basic support obligations set forth in subsection (7) of
this section.

 (b) The amount of the adjustment must not exceed the schedule of basic
support obligations listed in this section. For a parent with gross income of less
than one thousand five hundred dollars, the adjustment is seventy-five percent of
the amount listed under the schedule of basic child support obligations in
subsection (7)(b) of this section that would represent a child support obligation
based only upon the responsible parent's income, without any other adjustments for
the number of children for whom the parent is responsible. For a parent with gross
income of one thousand five hundred dollars or more per month, the adjustment is
seventy-five percent of the amount listed under the schedule of basic child support
obligations in subsection (7)(b) of this section that would represent a child support
obligation based only upon the responsible parent's income, without any other
adjustments for the number of other children for whom the parent is responsible.
The amount calculated as set forth in this subsection (6)(b) must be subtracted
from the amount of the parent's gross income prior to calculating the basic child
support obligation based upon both parents' gross income, as provided in
subsection (7) of this section.

 (7) Schedule of basic child support obligations. (a) [Editor's note: This
version of subsection (7)(a) is effective until March 1, 2026.] (I) The basic child
support obligation shall be determined using the schedule of basic child support
obligations contained in paragraph (b) of this subsection (7). The basic child support
obligation shall be divided between the parents in proportion to their adjusted gross
incomes.

 (II) (A) For combined gross income that falls between amounts shown in the
schedule of basic child support obligations, basic child support amounts shall be
interpolated. The category entitled number of children due support in the
schedule of basic child support obligations shall have the meaning defined in
subsection (3) of this section.

 (B) In circumstances in which the obligor's monthly adjusted gross income is
less than one thousand five hundred dollars but more than six hundred fifty dollars,
the obligor is required to pay a child support payment of fifty dollars per month for
one child, seventy dollars per month for two children, ninety dollars per month for
three children, one hundred ten dollars per month for four children, one hundred
thirty dollars per month for five children, and one hundred fifty dollars per month
for six or more children. The minimum order amount shall not apply when each
parent keeps the children more than ninety-two overnights each year as defined in
subsection (3)(h) of this section. In no case, however, shall the amount of child
support ordered to be paid exceed the amount of child support that would
otherwise be ordered to be paid if the parents did not share physical custody.

 (C) For an obligor with an adjusted gross income that is less than or equal to
one thousand five hundred dollars but more than six hundred fifty dollars, the
obligor's child support amount, as determined pursuant to subsection (7)(a)(II)(B) of
this section, must be adjusted pursuant to subsection (11)(c)(III) of this section. The
obligor's child support amount may be further adjusted to include a share of the
work-related and education-related child care costs, health insurance,
extraordinary medical expenses, and other extraordinary adjustments as described
in subsections (9), (10), (11)(a), and (11)(b) of this section. However, if at the time the
child support obligation is calculated, adjustments made pursuant to subsections
(9), (10), (11)(a), and (11)(b) of this section, together with the low-income adjustment
amount, exceed twenty percent of the obligor's adjusted gross income, the child
support obligation must be capped at twenty percent of the obligor's adjusted
gross income. The low-income adjustment does not apply when each parent keeps
the children more than ninety-two overnights each year as defined in subsection (8)
of this section. In no case, however, shall the amount of child support ordered to be
paid exceed the amount of child support that would otherwise be ordered to be paid
if the parents did not share physical custody.

 (D) In any circumstance in which the obligor's monthly adjusted gross
income is less than or equal to six hundred fifty dollars, regardless of the monthly
adjusted gross income of the obligee, the obligor must be ordered to pay the
minimum monthly order amount in child support. The minimum order amount is ten
dollars per month, regardless of the number of children between these parties. The
ten-dollar minimum monthly order amount is not adjusted by the number of the
obligor's overnights with children.

 (E) The judge may use discretion to determine child support in
circumstances where combined adjusted gross income exceeds the uppermost
levels of the schedule of basic child support obligations; except that the
presumptive basic child support obligation shall not be less than it would be based
on the highest level of adjusted gross income set forth in the schedule of basic
child support obligations.

 (7) Schedule of basic child support obligations. (a) [Editor's note: This
version of subsection (7)(a) is effective March 1, 2026.] (I) The basic child support
obligation must be determined using the schedule of basic child support
obligations contained in subsection (7)(b) of this section. The basic child support
obligation must be divided between the parents in proportion to each parent's
adjusted gross income.

 (II) For a combined gross income that falls between amounts shown in the
schedule of basic child support obligations, basic child support amounts must be
interpolated.

 (III) (A) In any circumstance in which the obligor's monthly adjusted gross
income is less than or equal to six hundred fifty dollars, regardless of the monthly
adjusted gross income of the obligee, the court shall order the obligor to pay the
minimum monthly order amount in child support. The minimum order amount is ten
dollars per month, regardless of the number of children between the parties. If, as a
result of shared parenting time, the obligor's presumptive total monthly child
support obligation is less than ten dollars then the ten-dollar minimum monthly
order amount does not apply and the presumptive total monthly child support
obligation applies.

 (B) In circumstances in which the obligor's monthly adjusted gross income is
less than or equal to the self-support reserve but more than six hundred fifty
dollars, the obligor's basic child support obligation is reduced to fifty dollars per
month for one child, seventy dollars per month for two children, ninety dollars per
month for three children, one hundred ten dollars per month for four children, one
hundred thirty dollars per month for five children, and one hundred fifty dollars per
month for six or more children. The reduced low-income adjustment does not apply
if, as a result of shared parenting time, the adjustment is greater than the obligor's
presumptive total monthly child support obligation calculated pursuant to the child
support guidelines. The amount of child support owed by a parent with shared
physical care must not exceed the amount owed by that same parent if the parent
had no overnights.

 (C) For an obligor with an adjusted gross income that is less than or equal to
the self-support reserve but more than six hundred fifty dollars, the obligor's basic
child support obligation as reduced by the low-income adjustment pursuant to
subsection (7)(a)(III)(B) of this section, must be adjusted pursuant to subsection
(11)(c)(III) of this section. The obligor's child support amount may be further adjusted
to include a share of the work-related and education-related child care costs,
health insurance, extraordinary medical expenses, and other extraordinary
adjustments as described in subsections (9), (10), (11)(a), and (11)(b) of this section.
However, if at the time the child support obligation is calculated, adjustments made
pursuant to subsections (9), (10), (11)(a), and (11)(b) of this section, together with the
reduced low-income adjustment amount, exceed ten percent of the obligor's
adjusted gross income, the child support obligation must be capped at ten percent
of the obligor's adjusted gross income. The amount of child support owed by a
parent with shared parenting time must not exceed the amount owed by that same
parent if the parent had no overnights.

 (IV) The final presumptive child support obligation, including adjustments
made pursuant to subsections (9), (10), (11)(a), (11)(b), and (11)(c)(III) of this section,
must not exceed twenty percent of the obligor's adjusted gross income if the
obligor's monthly adjusted gross income is above the self-support reserve and less
than or equal to the state minimum wage multiplied by forty hours, multiplied by
fifty-two weeks a year, divided by twelve months. The amount of child support owed
by a parent with shared physical care must not exceed the amount owed by that
same parent if the parent had no overnights.

 (V) (A) For an obligor with an adjusted gross income that is above the self-support reserve, the obligor's basic child support obligation must be adjusted by
deducting the self-support reserve amount from the obligor's adjusted gross
income. The difference calculated must be equal to eighty percent of the difference
for one child, eighty-five percent of the difference for two children, eighty-nine
percent of the difference for three children, ninety-two percent of the difference
for four children, ninety-four percent of the difference for five children, and ninety-five percent of the difference for six or more children.

 (B) If the resulting difference calculated pursuant to subsection (7)(a)(V)(A)
of this section is less than the reduced low-income adjustment calculated pursuant
to subsection (7)(a)(III)(A) of this section, the obligor's basic child support obligation
is equal to the reduced low-income adjustment.

 (C) If the resulting difference calculated pursuant to subsection (7)(a)(V)(A)
of this section is more than the reduced low-income adjustment calculated
pursuant to subsection (7)(a)(III)(A) of this section but less than the schedule of
basic child support obligation, the obligor's basic child support obligation is equal
to the amount calculated pursuant to subsection (7)(a)(V)(A) of this section.

 (D) If the resulting difference calculated pursuant to subsection (7)(a)(V)(A)
of this section is equal to or more than the schedule of basic child support
obligation, the amount listed in the schedule of basic child support obligation
applies.

 (VI) In addition to the adjustments described in this subsection (7)(a), the
obligor's child support amount must be further adjusted for work-related and
education-related child care costs, health insurance, extraordinary medical
expenses, and other extraordinary adjustments as described in subsections (9), (10),
(11)(a), (11)(b), and (11)(c)(II) of this section.

 (VII) The judge may use discretion to determine child support in
circumstances when the combined adjusted gross income exceeds the uppermost
levels of the schedule of basic child support obligations; except that the
presumptive basic child support obligation must not be less than it would be based
on the highest level of adjusted gross income set forth in the schedule of basic
child support obligations. 

 (b) [Editor's note: This version of subsection (7)(b) is effective until March 1,
2026.] Schedule of basic child support obligations:

[Insert 14-10-115(7)(b).pdf here]

 (b) [Editor's note: This version of subsection (7)(b) is effective March 1,
2026.] Schedule of basic child support obligations:

[Insert 14-10-115(7)(b).pdf here]

 (8) Computation of basic child support - shared physical care - split
physical care - stipulations - deviations - basis for periodic updates. (a) [Editor's
note: This version of subsection (8)(a) is effective until March 1, 2026.] Except in
cases of shared physical care or split physical care as defined in paragraphs (h) and
(i) of subsection (3) of this section, a total child support obligation is determined by
adding each parent's respective basic child support obligation, as determined
through the guidelines and schedule of basic child support obligations specified in
subsection (7) of this section, work-related net child care costs, extraordinary
medical expenses, and extraordinary adjustments to the schedule of basic child
support obligations. The parent receiving a child support payment shall be
presumed to spend his or her total child support obligation directly on the children.
The parent paying child support to the other parent shall owe his or her total child
support obligation as child support to the other parent minus any ordered payments
included in the calculations made directly on behalf of the children for work-related
net child care costs, extraordinary medical expenses, or extraordinary adjustments
to the schedule of basic child support obligations.

 (8) Computation of basic child support - shared overnight parenting time -
split physical care - stipulations - deviations - basis for periodic updates. (a)
[Editor's note: This version of subsection (8)(a) is effective March 1, 2026.] A total
child support obligation is determined by adding each parent's respective basic
child support obligation, as determined through the child support guidelines and
schedule of basic child support obligations specified in subsection (7) of this
section, education and work-related net child care costs, extraordinary medical
expenses, and extraordinary adjustments to the schedule of basic child support
obligations, as described in subsections (9), (10), (11)(a), (11)(b), and (11)(c)(II) of this
section. The parent receiving a child support payment is presumed to spend the
total child support obligation directly on the children. The parent paying child
support to the other parent owes the total child support obligation as child support
to the other parent minus any ordered payments included in the calculations made
directly on behalf of the children for education and work-related net child care
costs, extraordinary medical expenses, or extraordinary adjustments to the
schedule of basic child support obligations, as described in subsections (9), (10),
(11)(a), (11)(b), and (11)(c)(II) of this section.

 (b) [Editor's note: This version of subsection (8)(b) is effective until March 1,
2026.] Because shared physical care presumes that certain basic expenses for the
children will be duplicated, an adjustment for shared physical care is made by
multiplying the basic child support obligation by one and fifty hundredths (1.50). In
cases of shared physical care, each parent's adjusted basic child support obligation
obtained by application of paragraph (b) of subsection (7) of this section shall first
be divided between the parents in proportion to their respective adjusted gross
incomes. Each parent's share of the adjusted basic child support obligation shall
then be multiplied by the percentage of time the children spend with the other
parent to determine the theoretical basic child support obligation owed to the other
parent. To these amounts shall be added each parent's proportionate share of
work-related net child care costs, extraordinary medical expenses, and
extraordinary adjustments to the schedule of basic child support obligations. The
parent owing the greater amount of child support shall owe the difference between
the two amounts as a child support order minus any ordered direct payments made
on behalf of the children for work-related net child care costs, extraordinary
medical expenses, or extraordinary adjustments to the schedule of basic child
support obligations. In no case, however, shall the amount of child support ordered
to be paid exceed the amount of child support that would otherwise be ordered to
be paid if the parents did not share physical custody.

 (b) [Editor's note: This version of subsection (8)(b) is effective March 1,
2026.] Shared overnight parenting time presumes that certain basic expenses for
the children will be paid directly by the overnight parent; therefore, expenses may
be duplicated and an adjustment for shared parenting time is necessary. The shared
parenting time adjustment is calculated by identifying the parenting time credit
percentage listed in the parenting time table in subsection (8)(h) of this section
based upon the number of overnights for each parent. The parenting time credit is
the total basic child support obligation multiplied by that parent's parenting time
credit percentage. The shared parenting adjustment is deducted from each parent's
share of the basic child support obligation, which is in addition to each parent's
proportionate share of education and work-related net child care costs,
extraordinary medical expenses, and extraordinary adjustments to the schedule of
basic child support obligations, as described in subsections (9), (10), (11)(a), (11)(b),
and (11)(c)(II) of this section. The parent owing the greater amount of child support
owes the difference between the two amounts as a child support order minus any
ordered direct payments made on behalf of the children for education and work-related net child care costs, extraordinary medical expenses, or extraordinary
adjustments to the schedule of basic child support obligations, as described in
subsections (9), (10), (11)(a), (11)(b), and (11)(c)(II) of this section. The amount of child
support ordered to be paid must not exceed the amount owed by that same parent
if the parent had no overnights. For purposes of calculating overnights when two or
more children are included in the child support worksheet calculation and the
parties have a different number of overnights with each of the two or more children,
the number of overnights is determined by adding the number of overnights for
each child and dividing the resulting number by the number of children included in
the child support worksheet calculation.

 (c) [Editor's note: This version of subsection (8)(c) is effective until March 1,
2026.] (I) In cases of split physical care, a child support obligation shall be
computed separately for each parent based upon the number of children living with
the other parent in accordance with subsections (7), (9), (10), and (11) of this section.
The amount so determined shall be a theoretical support obligation due each
parent for support of the child or children for whom he or she has primary physical
custody. The obligations so determined shall then be offset, with the parent owing
the larger amount owing the difference between the two amounts as a child
support order.

 (II) If the parents also share physical care as outlined in paragraph (b) of this
subsection (8), an additional adjustment for shared physical care shall be made as
provided in paragraph (b) of this subsection (8).

 (c) [Editor's note: This version of subsection (8)(c) is effective March 1,
2026.] In cases of split physical care, the number of overnights used to calculate a
child support obligation must be computed in the same manner as shared overnight
parenting time: By adding the number of overnights for each child and dividing the
resulting number by the number of children included in the child support worksheet
calculation.

 (d) Stipulations presented to the court shall be reviewed by the court for
approval. No hearing shall be required; however, the court shall use the guidelines
and schedule of basic child support obligations to review the adequacy of child
support orders negotiated by the parties as well as the financial affidavit that fully
discloses the financial status of the parties as required for use of the guidelines and
schedule of basic child support obligations.

 (e) In an action to establish or modify child support, whether temporary or
permanent, the guidelines and schedule of basic child support obligations set forth
in subsection (7) of this section shall be used as a rebuttable presumption for the
establishment or modification of the amount of child support. A court may deviate
from the guidelines and schedule of basic child support obligations where its
application would be inequitable, unjust, or inappropriate. Any such deviation shall
be accompanied by written or oral findings by the court specifying the reasons for
the deviation and the presumed amount under the guidelines and schedule of basic
child support obligations without a deviation. These reasons may include, but are
not limited to, instances where one of the parents spends substantially more time
with the child than is reflected by a straight calculation of overnights, the
extraordinary medical expenses incurred for treatment of either parent or a current
spouse, extraordinary costs associated with parenting time, the gross disparity in
income between the parents, the ownership by a parent of a substantial nonincome
producing asset, consistent overtime not considered in gross income under sub-subparagraph (C) of subparagraph (II) of paragraph (a) of subsection (5) of this
section, or income from employment that is in addition to a full-time job or that
results in the employment of the obligor more than forty hours per week or more
than what would otherwise be considered to be full-time employment. The
existence of a factor enumerated in this section does not require the court to
deviate from the guidelines and basic schedule of child support obligations but may
be a factor to be considered in the decision to deviate. The court may deviate from
the guidelines and basic schedule of child support obligations even if a factor
enumerated in this section does not exist.

 (f) The guidelines and schedule of basic child support obligations may be
used by the parties as the basis for periodic updates of child support obligations.

 (g) (I) For purposes of calculating child support, when two or more children
are included in the child support worksheet calculation and the parties have a
different number of overnights with two or more of the children, the number of
overnights used to determine child support is determined by adding together the
number of overnights for each child and then dividing that number by the number of
children included in the child support worksheet calculation.

 (II) This subsection (8)(g) is repealed, effective March 1, 2026.

 (h) [Editor's note: This subsection (8)(h) is effective March 1, 2026.]
Parenting time table:

[Insert 14-10-115(8)(h).pdf here]

 (9) Adjustments for child care costs. (a) Net child care costs incurred on
behalf of the children due to employment or job search or the education of either
parent shall be added to the basic obligation and shall be divided between the
parents in proportion to their adjusted gross incomes.

 (b) Child care costs shall not exceed the level required to provide quality
care from a licensed source for the children. The value of the federal income tax
credit for child care shall be subtracted from actual costs to arrive at a figure for
net child care costs.

 (10) Adjustments for health-care expenditures for children. (a) In orders
issued pursuant to this section, the court shall also provide for the child's or
children's current and future medical needs by ordering either parent or both
parents to initiate medical or medical and dental insurance coverage for the child or
children through currently effective medical or medical and dental insurance
policies held by the parent or parents, purchase medical or medical and dental
insurance for the child or children, or provide the child or children with current and
future medical needs through some other manner. If a parent has been directed to
provide insurance pursuant to this section and that parent's spouse provides the
insurance for the benefit of the child or children either directly or through
employment, a credit on the child support worksheet shall be given to the parent in
the same manner as if the premium were paid by the parent. At the same time, the
court shall order payment of medical insurance or medical and dental insurance
deductibles and copayments.

 (a.5) If a child is covered by insurance, the parent securing the coverage, the
employer providing the coverage, or the insurance provider shall provide, upon
request by the policy holder or by court order, the insurance provider's name, the
insurance provider's telephone number, the group and policy number, and the claim
address to the non-policy holder. The information must be provided unless
otherwise ordered by the court for good cause shown. This subsection (10)
authorizes the release of information to the other party or parties. After notice to
the party or parties of this obligation, the court has the authority to fine the parent
securing coverage for failure to provide the required information.

 (b) The payment of a premium to provide health insurance coverage on
behalf of the children subject to the order shall be added to the basic child support
obligation and shall be divided between the parents in proportion to their adjusted
gross income.

 (c) The amount to be added to the basic child support obligation shall be the
actual amount of the total insurance premium that is attributable to the child who is
the subject of the order. If this amount is not available or cannot be verified, the
total cost of the premium should be divided by the total number of persons covered
by the policy. The cost per person derived from this calculation shall be multiplied
by the number of children who are the subject of the order and who are covered
under the policy. This amount shall be added to the basic child support obligation
and shall be divided between the parents in proportion to their adjusted gross
incomes.

 (d) After the total child support obligation is calculated and divided between
the parents in proportion to their adjusted gross incomes, the amount calculated in
paragraph (c) of this subsection (10) shall be deducted from the obligor's share of
the total child support obligation if the obligor is actually paying the premium. If the
obligee is actually paying the premium, no further adjustment is necessary.

 (e) Prior to allowing the health insurance adjustment, the parent requesting
the adjustment must submit proof that the child or children have been enrolled in a
health insurance plan and must submit proof of the cost of the premium. Any parent
providing insurance coverage for the child pursuant to this section must notify the
other party or parties and the delegate child support enforcement unit of any
change or discontinuation of coverage as soon as practicable, but no later than
fourteen days after the change.

 (f) If a parent who is ordered by the court to provide medical or medical and
dental insurance for the child or children has insurance that excludes coverage of
the child or children because the child or children reside outside the geographic
area covered by the insurance policy, the court shall order separate coverage for
the child or children if the court determines coverage is available at a reasonable
cost.

 (g) Where the application of the premium payment on the guidelines and
schedule of basic child support obligations results in a child support order of fifty
dollars or less, or the premium payment is five percent or more of the parent's gross
income, the court or delegate child support enforcement unit may elect not to
require the parent to include the child or children on an existing policy or to
purchase insurance. The parent is, however, required to provide insurance when it
becomes available at a reasonable cost.

 (h) (I) Any extraordinary medical expenses incurred on behalf of the children
must be added to the basic child support obligation and divided between the
parents in proportion to each parent's adjusted gross income. Ongoing
extraordinary medical expenses may be added as an adjustment on the child
support worksheet calculation only if the expenses are consistent and expected to
continue. Extraordinary medical expenses that are not ongoing and consistent or
that are otherwise not added to the child support worksheet claculation are subject
to reimbursement among the parties.

 (II) Extraordinary medical expenses include, but are not limited to,
copayments, deductibles, and uninsured out-of-pocket expenses for reasonable
costs that are reasonably necessary for professional medical care, prescription
medication, medical equipment, orthodontia, dental treatment, asthma treatments,
physical therapy, vision care, professional counseling or psychiatric therapy for
behavioral or mental health disorders, and any uninsured health problem. For adults
and children with disabilities or with a disabling condition who are eligible for long-term services and supports pursuant to article 6 of title 25.5 and who are not
emancipated pursuant to subsection (13)(a)(II) of this section, extraordinary medical
expenses may include any expense resulting from the adult's or child's disability or
disabling conditions, including expenses that are reasonably necessary to support
the adult's or child's health, protection, and quality of life. Extraordinary medical
expenses may include, but are not limited to, medically necessary equipment, home
and vehicle modification, recommended therapeutic activities, and reasonable
respite care. Ordinary medical expenses included in the schedule of basic child
support obligations that are not subject to allocation pursuant to subsection
(10)(h)(I) of this section include minor expenses incurred in the course of caring for
an adult or child, such as over-the-counter medication, bandages, or regular
hygiene and health products, except when the minor expenses are recommended
by the adult's or child's treatment provider to treat or manage the adult's or child's
chronic conditions.

 (III) (A) The party seeking reimbursement for an extraordinary medical
expense that is not included as an adjustment in the monthly child support
worksheet calculation and monthly child support order shall provide proof of the
expense to the reimbursing party within a reasonable time after incurring the
expense. Absent extraordinary circumstances, failure to provide proof of the
expense to the reimbursing party by July 1 of the year following the calendar year in
which the expense was incurred results in a waiver of the reimbursement.

 (B) The party seeking reimbursement may file a motion for judgment of
extraordinary medical expenses for that particular calendar year if the party fails to
respond and reimburse the expenses or reach a payment arrangement with the
requesting party within forty-nine days after the date the request was received. The
motion must specify the amount of the expense incurred, the amount sought from
the other party pursuant to subsection (10)(h)(I) of this section, and when and how
the request for reimbursement was made to the other party. Any response to the
motion must include any objection to the costs requested or proposed payment
arrangements.

 (11) Extraordinary adjustments to the schedule of basic child support
obligations - periodic disability benefits. (a) By agreement of the parties or by
order of court, the following reasonable and necessary expenses incurred on behalf
of the child must be divided between the parents in proportion to their adjusted
gross income:

 (I) Any expenses for attending any special or private elementary or
secondary schools to meet the particular educational needs of the child or public
school mandatory school fees; and

 (II) Any expenses for transportation of the child, or the child and an
accompanying parent if the child is less than twelve years of age, between the
homes of the parents.

 (b) Any additional factors that actually diminish the basic needs of the child
may be considered for deductions from the basic child support obligation.

 (c) (I) If the noncustodial parent receives periodic disability benefits granted
by the federal Old-age, Survivors, and Disability Insurance Act, 42 U.S.C. sec. 401
et seq., due to the disability of the noncustodial parent or receives employer-paid
retirement benefits from the federal government due to the retirement of the
noncustodial parent, the noncustodial parent shall notify the custodial party, and
the delegate child support enforcement unit, if a party to the case, within sixty days
after the noncustodial party receives notice of such benefits.

 (II) Absent good cause shown, the custodial party must apply for dependent
benefits for the child or children within sixty days after the custodial party receives
notification pursuant to subsection (11)(c)(I) of this section and shall cooperate with
the appropriate federal agency in completing any application for benefits. No later
than seven days after receiving a social security benefit verification letter or other
correspondence from the federal social security administration confirming the
amount of the lump sum retroactive payment and the dates covered, the custodial
party shall provide the noncustodial parent and the delegate child support
enforcement unit, if the unit is a party to the case, with a copy of the letter or
correspondence.

 (III) In cases where the custodial parent receives periodic disability benefits
granted by the federal Old-age, Survivors, and Disability Insurance Act, 42 U.S.C.
sec. 401 et seq., on behalf of dependent children due to the disability of the
noncustodial parent or receives employer-paid retirement benefits from the federal
government on behalf of dependent children due to the retirement of the
noncustodial parent, the noncustodial parent's share of the total child support
obligation as determined pursuant to subsection (8) of this section must be reduced
in an amount equal to the amount of the benefits.

 (d) In cases where the custodial parent receives a lump sum retroactive
award for benefits granted by the federal old-age, survivors, or disability insurance
benefits program, 42 U.S.C. sec. 7, on behalf of a dependent child due to the
disability of the noncustodial parent, or receives a lump sum retroactive award for
employer-paid retirement benefits from the federal government on behalf of a
dependent child due to the retirement of the noncustodial parent, the lump sum
award received by the custodial parent must be credited against any retroactive
support judgment or any past-due child support obligation, regardless of whether
the past-due obligation has been reduced to judgment owed by the noncustodial
parent. This credit must not be given against any amounts owed by the
noncustodial parent for debt as defined in section 14-14-104 or for any retroactive
support or any arrearage that accrued prior to the date of eligibility for disability or
retirement benefits as determined by the social security administration. Any lump
sum retirement or disability payments due to the retirement or disability of the
noncustodial parent, received by the custodial parent as a result of the retirement
or disability of the noncustodial parent, paid for a period of time that precedes the
date of such benefit date eligibility, or any amount in excess of the established
child support order or judgment, must be deemed a gratuity to the child.

 (12) Dependency exemptions. (a) The court may allocate an income tax
dependency exemption and the resulting tax benefit for a child and require the
party who has the child in the party's physical custody for more than fifty percent
of the calendar year to provide the other party a properly executed declaration that
releases the party's claim to the child as a dependent pursuant to the federal
Internal Revenue Code of 1986, 26 U.S.C. sec. 152 (e). If an allocation of
exemption is contested, the court must make findings supporting the court's
decision for the allocation.

 (b) In determining the allocation pursuant to subsection (12)(a) of this
section, the court shall consider the following:

 (I) The financial resources of each party;

 (II) Any negative impacts on a party's ability to provide for the needs of the
child if the party is not awarded the allocation of exemption;

 (III) If one party or both parties would each receive a tax benefit from the
right to claim the child for tax purposes pursuant to the federal Internal Revenue
Code of 1986, 26 U.S.C. sec. 152 (e). The filing status as head of household is not
impacted by this designation.

 (IV) The impact of the allocation of exemption on either party's ability to
claim a premium tax credit or a premium subsidy pursuant to the federal Patient
Protection and Affordable Care Act, 42 U.S.C. sec. 18001 et seq., as amended by
the federal Health Care and Education Reconciliation Act of 2010, 42 U.S.C. sec.
1305 et seq., and any federal guidance or regulations issued pursuant to the federal
acts.

 (c) (I) The court may place reasonable conditions on a party's right to claim
an allocation of exemption, including a requirement that the party remains in
compliance with a child support obligation. In the event the party is not in
compliance with a child support obligation or other court order, either party may
move to modify the allocation of exemption.

 (II) As used in this subsection (12)(c), compliance with a child support
obligation means making ordered payments for the applicable tax year.

 (d) If the court determines that a party has claimed an income tax
dependency exemption in violation of a court order or applicable law, or has failed
or refused to provide a properly executed written declaration that releases the
party's claim to a child as a dependent to the other party as required by court order,
the court may issue an order requiring compensation in the amount of the lost tax
benefit and reasonable attorney fees and costs to the party who was wrongfully
deprived of the income tax dependency exemption. A motion for relief must be
brought within three years after the date of filing the income tax return in which the
exemption was claimed or could have been claimed. A party who brings a meritless
motion for relief may be ordered to pay reasonable attorney fees and costs to the
other party.

 (13) Emancipation. (a) For child support orders entered on or after July 1,
1997, unless a court finds that a child is otherwise emancipated, emancipation
occurs and child support terminates without either party filing a motion when the
last or only child attains nineteen years of age unless one or more of the following
conditions exist:

 (I) The parties agree otherwise in a written stipulation after July 1, 1997;

 (II) If the child is mentally or physically disabled, the court or the delegate
child support enforcement unit may order child support, including payments for
medical expenses or insurance or both, to continue beyond the age of nineteen;

 (III) If the child is still in high school or an equivalent program, support
continues until the end of the month following graduation. A child who ceases to
attend high school prior to graduation and later reenrolls is entitled to support upon
reenrollment and until the end of the month following graduation, but not beyond
age twenty-one. A concurrent enrollment program, as defined in section 22-35-103,
does not qualify as an equivalent program. A child participating in a concurrent
enrollment program is emancipated once the child completes the local education
provider's minimum high school graduation requirements.

 (IV) If the child marries, the child shall be considered emancipated as of the
date of the marriage. If the marriage is annulled, dissolved, or declared invalid, child
support may be reinstated.

 (V) If the child enters into active military duty, the child shall be considered
emancipated.

 (b) Nothing in paragraph (a) of this subsection (13) or subsection (15) of this
section shall preclude the parties from agreeing in a written stipulation or
agreement on or after July 1, 1997, to continue child support beyond the age of
nineteen or to provide for postsecondary education expenses for a child and to set
forth the details of the payment of the expenses. If the stipulation or agreement is
approved by the court and made part of a decree of dissolution of marriage or legal
separation, the terms of the agreement shall be enforced as provided in section 14-10-112.

 (14) Advisement to parties - annual exchange of information. (a) When a
child support order is entered or modified, unless otherwise ordered by the court,
the parties shall exchange information relevant to child support calculations on
changes that have occurred since the previous child support order, and other
appropriate information once a year or less often, for the purpose of updating and
modifying the order without a court hearing. The parties shall use the approved
standardized child support forms specified in subsection (4) of this section in
exchanging financial information. The parents shall include the forms with any
agreed modification or an agreement that a modification is not appropriate at the
time. If the agreed amount departs from the guidelines and schedule of basic child
support obligations, the parties shall furnish statements of explanation with the
forms and shall file the documents with the court. The court shall review the
agreement pursuant to this paragraph (a) and inform the parties by regular mail
whether or not additional or corrected information is needed, or that the
modification is granted, or that the modification is denied. If the parties cannot
agree, a modification pursuant to this paragraph (a) shall not be entered; however,
either party may move for or the court may schedule, upon its own motion, a
modification hearing.

 (b) Upon request of the noncustodial parent, the court may order the
custodial parent to submit an annual update of financial information using the
approved standardized child support forms, as specified in subsection (4) of this
section, including information on the actual expenses relating to the children of the
marriage for whom support has been ordered. The court shall not order the
custodial parent to update the financial information pursuant to this paragraph (b)
in circumstances where the noncustodial parent has failed to exercise parenting
time rights or when child support payments are in arrears or where there is
documented evidence of domestic violence, child abuse, or a violation of a
protection order on the part of the noncustodial parent. The court may order the
noncustodial parent to pay the costs involved in preparing an update to the
financial information. If the noncustodial parent claims, based upon the information
in the updated form, that the custodial parent is not spending the child support for
the benefit of the children, the court may refer the parties to a mediator to resolve
the differences. If there are costs for such mediation, the court shall order that the
party requesting the mediation pay such costs.

 (c) In any status conference, administrative conference, or hearing in which
child support is at issue, the court or the delegate child support unit shall verbally
advise the parties that failure to pay child support ordered by the court or as a
result of an administrative process action may result in enforcement actions and
the addition of interest on arrears and that an agreement to modify child support is
not effective until approved by the court, or delegate child support unit for
administrative orders, and entered as an order.

 (15) Postsecondary education. (a) This subsection (15) shall apply to all
child support obligations established or modified as a part of any proceeding,
including but not limited to articles 5, 6, and 10 of this title and articles 4 and 6 of
title 19, C.R.S., prior to July 1, 1997. This subsection (15) shall not apply to child
support orders established on or after July 1, 1997, which shall be governed by
paragraph (a) of subsection (13) of this section.

 (b) For child support orders entered prior to July 1, 1997, unless a court finds
that a child is otherwise emancipated, emancipation occurs and child support
terminates without either party filing a motion when the last or only child attains
nineteen years of age unless one or more of the following conditions exist:

 (I) The parties agree otherwise in a written stipulation after July 1, 1991;

 (II) If the child is mentally or physically disabled, the court or the delegate
child support enforcement unit may order child support, including payments for
medical expenses or insurance or both, to continue beyond the age of nineteen;

 (III) If the child is still in high school or an equivalent program, support
continues until the end of the month following graduation, unless there is an order
for postsecondary education, in which case support continues through
postsecondary education as provided in this subsection (15). A child who ceases to
attend high school prior to graduation and later reenrolls is entitled to support upon
reenrollment and until the end of the month following graduation, but not beyond
age twenty-one.

 (IV) If the child marries, the child shall be considered emancipated as of the
date of the marriage. If the marriage is annulled, dissolved, or declared invalid, child
support may be reinstated.

 (V) If the child enters into active military duty, the child shall be considered
emancipated.

 (c) If the court finds that it is appropriate for the parents to contribute to the
costs of a program of postsecondary education, then the court shall terminate child
support and enter an order requiring both parents to contribute a sum determined
to be reasonable for the education expenses of the child, taking into account the
resources of each parent and the child. In determining the amount of each parent's
contribution to the costs of a program of postsecondary education for a child, the
court shall be limited to an amount not to exceed the amount listed under the
schedule of basic child support obligations in paragraph (b) of subsection (7) of this
section for the number of children receiving postsecondary education. If such an
order is entered, the parents shall contribute to the total sum determined by the
court in proportion to their adjusted gross incomes as defined in paragraph (a) of
subsection (3) of this section. The amount of contribution that each parent is
ordered to pay pursuant to this subsection (15) shall be subtracted from the amount
of each parent's gross income, respectively, prior to calculating the basic child
support obligation for any remaining children pursuant to subsection (7) of this
section.

 (d) In no case shall the court issue orders providing for both child support
and postsecondary education to be paid for the same time period for the same child
regardless of the age of the child.

 (e) Either parent or the child may move for an order at any time before the
child attains the age of twenty-one years. The order for postsecondary education
support may not extend beyond the earlier of the child's twenty-first birthday or the
completion of an undergraduate degree.

 (f) Either a child seeking an order for postsecondary education expenses or
on whose behalf postsecondary education expenses are sought, or the parent from
whom the payment of postsecondary education expenses are sought, may request
that the court order the child and the parent to seek mediation prior to a hearing on
the issue of postsecondary education expenses. Mediation services shall be
provided in accordance with section 13-22-305, C.R.S. The court may order the
parties to seek mediation if the court finds that mediation is appropriate.

 (g) The court may order the support paid directly to the educational
institution, to the child, or in such other fashion as is appropriate to support the
education of the child.

 (h) A child shall not be considered emancipated solely by reason of living
away from home while in postsecondary education. If the child resides in the home
of one parent while attending school or during periods of time in excess of thirty
days when school is not in session, the court may order payments from one parent
to the other for room and board until the child attains the age of nineteen.

 (i) If the court orders support pursuant to this subsection (15), the court or
delegate child support enforcement unit may also order that the parents provide
health insurance for the child or pay medical expenses of the child or both for the
duration of the order. The order shall provide that these expenses be paid in
proportion to their adjusted gross incomes as defined in subsection (3) of this
section. The court or delegate child support enforcement unit shall order a parent
to provide health insurance if the child is eligible for coverage as a dependent on
that parent's insurance policy or if health insurance coverage for the child is
available at reasonable cost.

 (j) An order for postsecondary education expenses entered between July 1,
1991, and July 1, 1997, may be modified pursuant to this subsection (15) to provide
for postsecondary education expenses subject to the statutory provisions for
determining the amount of a parent's contribution to the costs of postsecondary
education, the limitations on the amount of a parent's contribution, and the changes
to the definition of postsecondary education consistent with this section as it
existed on July 1, 1994. An order for child support entered prior to July 1, 1997, that
does not provide for postsecondary education expenses shall not be modified
pursuant to this subsection (15).

 (k) Postsecondary education support may be established or modified in the
same manner as child support under this article.

 (16) Child support commission. (a) The child support guidelines, including
the schedule of basic child support obligations, and general child support issues
must be reviewed at least once every four years by a child support commission,
which commission is hereby created. After the periodic review described in this
section, the commission shall submit a report to the governor and to the general
assembly explaining the commission's recommendations.

 (b) As part of its review, the commission shall consider economic data on the
cost of raising children and analyze case data on the application of, and deviations
from, the guidelines and the schedule of basic child support obligations to be used
in the commission's review to ensure that deviations from the guidelines and
schedule of basic child support obligations are limited. Further, as part of its review,
the commission shall consider:

 (I) Establishing an adequate standard of support for children, subject to the
parents' ability to pay;

 (II) Making awards more equitable by ensuring more consistent treatment of
persons in similar circumstances; and

 (III) Improving the efficiency of the court process by promoting settlements
and giving courts and the parties guidance on establishing levels of awards.

 (c) (I) The child support commission consists of no more than twenty-one
members. The commission is dedicated to including diverse perspectives in its
recommendations.

 (II) The governor shall appoint up to nineteen persons to the commission,
who must include:

 (A) Representatives of the judiciary and the Colorado bar association;

 (B) The director of the division in the state department of human services
who is responsible for child support services or the director's designee;

 (C) A director of a county department of human or social services;

 (D) The child support liaison to the judicial department;

 (E) Interested parties;

 (F) A certified public accountant; and

 (G) At least four parent representatives, at least two of whom are present or
past obligors and two of whom are present or past obligees.

 (III) In making appointments to the commission, the governor shall attempt to
ensure racial, economic, gender, and geographical diversity.

 (IV) The remaining two members of the commission are a member of the
house of representatives appointed by the speaker of the house of representatives
and a member of the senate appointed by the president of the senate and must not
be members of the same political party.

 (d) Members of the child support commission shall be reimbursed for actual
and necessary expenses for travel and mileage incurred in connection with their
duties. The child support commission is authorized, subject to appropriation, to
incur expenses related to its work, including the costs associated with public
hearings, printing, travel, and research.

 (d.5) and (e) (Deleted by amendment, L. 2013.)

 Source: L. 71: R&RE, p. 527, § 1. C.R.S. 1963: § 46-1-15. L. 85: (2) added, p.
592, § 10, effective July 1. L. 86: (3) to (16) added, p. 718, § 1, effective November 1. L.
87: (3)(b), (5), IP(7)(a), (10)(a), (11), and (12) amended, (7)(b)(II), (15), and (16) repealed,
(7)(d), (7)(e), (10)(c), and (17) added, and (8), (9), (13), and (14) R&RE, pp. 587, 588,
600, 591, 589, §§ 5, 7, 38, 9, 6, 8, effective July 10. L. 89: (7)(d.5) added and (17)
amended, p. 792, §§ 14, 15, effective July 1. L. 90: (18) added, p. 890, § 10, effective
June 7; (7)(a)(I)(A), (7)(c), and (13)(a)(III) amended and (7)(b)(III) added, pp. 564, 890,
889, §§ 35, 10, 9, effective July 1. L. 91: (18)(a) amended, p. 359, § 21, effective April
9; (1.5) added and (7)(b), (13), (14)(b), and (18) amended, p. 234, § 1, effective July 1. L.
92: (17) amended, p. 2171, § 18, effective June 2; (1.5)(b)(I), (2), (3)(a), (3)(b), (7)(a),
(7)(e), (8), (10)(a)(II), (10)(c), (14)(c)(I), (18), and (18)(a) amended, (1.5)(d), (13.5), (14.5),
and (16.5) added, (7)(e) repealed, and (10)(b) R&RE, pp. 166, 203, 188, 169, 198, 193,
§§ 1, 9, 2, 3, effective August 1. L. 93: (1.5)(b)(I) and (3)(b)(III) amended and (1.5)(e)
added, pp. 1556, 577, §§ 1, 7, effective July 1; (1.5)(b)(I), (2), and (10)(c) amended and
(3.5) and (18)(e) added, pp. 1559, 1560, §§ 7, 8, effective September 1. L. 94:
(1.5)(b)(I), (1.5)(e), (7)(a)(I)(A), (7)(b)(III), (7)(d.5)(I), and (18)(e) amended, p. 1536, § 5,
effective July 1; (18)(a) amended, p. 2645, § 107, effective July 1. L. 96: IP(1), (2),
(3)(a), (3)(b)(II), (7)(a)(I)(A), (7)(a)(I)(C), (7)(b)(I), (10)(a)(II), (11)(a), (12), (13.5), and (16.5)
amended, p. 594, § 7, effective July 1. L. 97: (1.5) amended and (1.6) and (1.7) added,
p. 565, § 20, effective July 1; (1.5), (3.5), (7)(b), and (18)(a) amended and (1.6) and (1.7)
added, pp. 1264, 1312, §§ 8, 49, effective July 1; (5) and (17) amended, p. 561, § 5,
effective July 1; (7)(a)(I)(B) amended, p. 1240, § 37, effective July 1. L. 98: (3)(a),
(7)(d.5)(I), and (13)(a)(II) amended, p. 768, § 21, effective July 1; (7)(a)(I)(A) amended,
p. 921, § 7, effective July 1; (4)(c), (8), (9), (10)(c), and (14) amended, p. 1398, § 42,
effective February 1, 1999. L. 99: (3.5) amended, p. 1085, § 2, effective July 1;
(7)(a)(I)(A) amended, p. 621, § 15, effective August 4. L. 2000: (18) amended, p. 1709,
§ 6, effective July 1. L. 2001: (18)(a) amended and (19) added, p. 721, § 4, effective
May 31. L. 2002: (10)(a)(II), (10)(b), and (13.5)(h)(II) amended, p. 286, § 1, effective
January 1, 2003. L. 2003: (3)(b)(III) amended, p. 1011, § 15, effective July 1;
(10)(a)(II)(B), (10)(a)(II)(C), and (10)(a)(II)(D) amended, p. 1264, § 51, effective July 1. L.
2004: (5), (10)(a)(II)(A), (13.5)(h)(II), and (19) amended, p. 385, § 1, effective July 1. L.
2005: (1.6) amended, p. 80, § 1, effective August 8. L. 2006: IP(1.6) amended, p. 516,
§ 1, effective August 7. L. 2007: Entire section amended with relocated provisions,
p. 73, § 1, effective March 16; (16)(d.5) added, p. 178, § 7, effective March 22;
(13)(a)(IV), (13)(a)(V), (15)(b)(IV), and (15)(b)(V) added and IP(15)(b) amended, p. 1649,
§§ 5, 3, effective May 31; (6)(b)(I) and (10)(a) amended, p. 1651, § 7, effective January
1, 2008. L. 2008: (4)(b) and (5)(b)(I) amended, p. 1347, § 1, effective July 1. L. 2009:
(5)(a)(I)(H) amended, (SB 09-282), ch. 288, p. 1397, § 59, effective January 1, 2010. L.
2013: (5)(a)(I)(D), (5)(a)(I)(O), (5)(a)(I)(W), (6)(b)(I), (7)(a)(II)(B), (7)(a)(II)(C), (7)(a)(II)(D),
and (16) amended, (5)(a)(II)(E) and (11)(d) added, and (7)(b) R&RE, (HB 13-1209), ch.
103, pp. 327, 332, §§ 1, 2, effective January 1, 2014. L. 2014: (16)(d) amended, (SB 14-153), ch. 390, p. 1961, § 7, effective June 6. L. 2016: (6), (8)(e), (10)(g), and (14)(a)
amended, (HB 16-1165), ch. 157, pp. 493, 494, 495, §§ 4, 5, 6, 7, effective January 1,
2017. L. 2017: (3)(f) and (3)(g) amended, (SB 17-294), ch. 264, p. 1391, § 29, effective
May 25; (10)(h)(II) amended, (SB 17-242), ch. 263, p. 1295, § 113, effective May 25;
(16)(a) amended, (SB 17-234), ch. 154, p. 520, § 1, effective August 9. L. 2018: (3)(a),
IP(5)(a)(I), and (5)(a)(I)(Y) amended and (5)(a)(I.5) added, (HB 18-1385), ch. 251, p.
1546, § 2, effective August 8; (16)(c) amended, (SB 18-092), ch. 38, p. 400, § 14,
effective August 8. L. 2019: (5)(b)(I) and (5)(b)(III) amended and (5)(b)(I.5) and
(5)(b.5) added, (HB 19-1215), ch. 270, p. 2521, § 1, effective July 1; (16)(a) amended,
(HB 19-1215), ch. 270, p. 2552, § 2, effective July 1; (3)(c.5) and (8)(g) added and
(6)(b), (7)(a)(II)(B), (7)(a)(II)(C), (7)(a)(II)(D), (7)(b), IP(11)(a), (11)(a)(I), and (11)(c)
amended, (HB 19-1215), ch. 270, p. 2521, § 1, effective July 1, 2020. L. 2021: (6)(b),
(7)(a)(II)(C), (7)(a)(II)(D), and (7)(b) amended, (HB 21-1220), ch. 212, p. 1118, § 1,
effective July 1. L. 2022: (16)(c) amended, (SB 22-013), ch. 2, p. 21, § 24, effective
February 25. L. 2023: (3)(a)(II), (3)(a)(III), (5)(a)(I.5), (5)(a)(II)(C), (5)(b.5)(II)(N),
(5)(b.5)(II)(O), (10)(e), and (10)(h)(II) amended and (5)(a)(IV), (5)(b.5)(II)(P), (10)(a.5),
and (10)(h)(III) added, (SB 23-173), ch. 330, p. 1971, § 3, effective July 1; (16)(b),
(16)(c)(I), (16)(c)(II)(B), (16)(c)(II)(G), (16)(c)(III), and (16)(d) amended, (SB 23-173), ch.
330, p. 1981, § 21, effective August 1; (2)(a) amended, (SB 23-173), ch. 330, p. 1970, §
1, effective September 1; (4)(a) amended and (4)(c) and (14)(c) added, (SB 23-173),
ch. 330, p. 1970, § 2, effective July 1, 2024. L. 2025: (2)(a), IP(5)(a), (5)(a)(III)(B),
(5)(a)(IV), (10)(h), (11)(c)(II), (12), and (13)(a)(III) amended, (HB 25-1159), ch. 334, p.
1731, § 2, effective May 31; (3)(g.5) and (8)(h) added, (3)(h), (3)(i), (7)(a), (8)(a), (8)(b),
and (8)(c) amended, and (7)(b) R&RE, (HB 25-1159), ch. 334, p. 1731, § 2, effective
March 1, 2026; (8)(g)(II) added by revision, (HB 25-1159), ch. 334, pp. 1731, 1766, §§ 2,
13.

 Editor's note: (1) This section was amended in Senate Bill 07-015, resulting in
the relocation of provisions. For a detailed comparison of relocated provisions, see
the table located in the back of the index.

 (2) Subsection (16.5)(d.5) was originally numbered as subsection (18)(a.5),
and the amendments to it in Senate Bill 07-076 were harmonized with Senate Bill
07-015 and renumbered as subsection (16)(d.5).

 Cross references: (1) For provisions concerning deductions for health
insurance from wages due an obligor ordered to provide health insurance, see § 14-14-112.

 (2) For the legislative declaration contained in the 1993 act amending
subsection (3)(b)(III), see section 1 of chapter 165, Session Laws of Colorado 1993.
For the legislative declaration contained in the act amending subsection (18)(a), see
section 1 of chapter 345, Session Laws of Colorado 1994. For the legislative
declaration contained in the 1997 act amending subsections (1.5), (3.5), (7)(b), and
(18)(a) and enacting subsections (1.6) and (1.7), see section 1 of chapter 236, Session
Laws of Colorado 1997. For the legislative declaration in SB 17-242, see section 1 of
chapter 263, Session Laws of Colorado 2017. For the legislative declaration in SB
18-092, see section 1 of chapter 38, Session Laws of Colorado 2018.

 (3) For the Old-age, Survivors, and Disability Insurance Act, see 42 U.S.C.
sec. 401 et seq.

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