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25-7-6.7Allowable deductions from monthly gross income.

Deductions from monthly gross income shall be allowed as follows:

(1)    Income taxes payable based on the applicable tax rate for a single taxpayer with one withholding allowance and a monthly payroll period rather than the actual tax rate;

(2)    Social security and medicare taxes based on the applicable tax rate for an employee or a self-employed taxpayer;

(3)    Contributions to an IRS qualified retirement plan not exceeding ten percent of gross income;

(4)    Actual business expenses of an employee, incurred for the benefit of his employer, not reimbursed;

(5)    Payments made on other support and maintenance orders.

Source: SL 1989, ch 220, § 7; SL 1997, ch 154, § 4; SL 2001, ch 133, § 3; SL 2005, ch 134, § 2.

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