25-7-6.7. Allowable 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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