<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 25-7-6.7 - Allowable deductions from monthly gross income.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s711f80f2741d406fbc1611645c93bd20Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s711f80f2741d406fbc1611645c93bd20SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s711f80f2741d406fbc1611645c93bd20CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s711f80f2741d406fbc1611645c93bd20Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; 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font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s711f80f2741d406fbc1611645c93bd20SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 25-7-6.7 - Allowable deductions from monthly gross income."><meta property="og:description" content="SDLRC Codified Law 25-7-6.7 - Allowable deductions from monthly gross income."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=25-7-6.7"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s711f80f2741d406fbc1611645c93bd20Normal"><a href="https://sdlegislature.gov/Statutes?Statute=25-7-6.7" rel="noopener"><span class="s711f80f2741d406fbc1611645c93bd20SENU">25-7-6.7</span></a><span xml:space="preserve" class="s711f80f2741d406fbc1611645c93bd20SENU">. </span><span class="s711f80f2741d406fbc1611645c93bd20CL">Allowable deductions from monthly gross income.</span></p><p dir="ltr" class="s711f80f2741d406fbc1611645c93bd20Statute"><span class="s711f80f2741d406fbc1611645c93bd20DefaultParagraphFont">Deductions from monthly gross income must be allowed as follows:</span></p><p dir="ltr" class="s711f80f2741d406fbc1611645c93bd20StatuteNumber1"><span class="s711f80f2741d406fbc1611645c93bd20DefaultParagraphFont">(1)    Income taxes payable based on the applicable tax rate for a single taxpayer and a monthly payroll period rather than the actual tax rate;</span></p><p dir="ltr" class="s711f80f2741d406fbc1611645c93bd20StatuteNumber1"><span class="s711f80f2741d406fbc1611645c93bd20DefaultParagraphFont">(2)    Social security and Medicare taxes based on the applicable tax rate for an employee or a self-employed taxpayer;</span></p><p dir="ltr" class="s711f80f2741d406fbc1611645c93bd20StatuteNumber1"><span class="s711f80f2741d406fbc1611645c93bd20DefaultParagraphFont">(3)    Contributions to an IRS qualified retirement plan not exceeding ten percent of gross income;</span></p><p dir="ltr" class="s711f80f2741d406fbc1611645c93bd20StatuteNumber1"><span class="s711f80f2741d406fbc1611645c93bd20DefaultParagraphFont">(4)    Actual business expenses of an employee, incurred for the benefit of his employer, not reimbursed;</span></p><p dir="ltr" class="s711f80f2741d406fbc1611645c93bd20StatuteNumber1"><span class="s711f80f2741d406fbc1611645c93bd20DefaultParagraphFont">(5)    Payments made on other support and maintenance orders.</span></p><p dir="ltr" class="s711f80f2741d406fbc1611645c93bd20Normal"><span xml:space="preserve" class="s711f80f2741d406fbc1611645c93bd20000000"> </span></p><p dir="ltr" class="s711f80f2741d406fbc1611645c93bd20NoIndent"><span xml:space="preserve" class="s711f80f2741d406fbc1611645c93bd20DefaultParagraphFont-000001">Source: </span><span class="s711f80f2741d406fbc1611645c93bd20SCL">SL 1989, ch 220, § 7; SL 1997, ch 154, § 4; SL 2001, ch 133, § 3; SL 2005, ch 134, § 2; SL 2022, ch 81, § 2.</span></p></div></body></html>