Florida Senate - 2009                                    SB 2166
       
       
       
       By Senator Hill
       
       
       
       
       1-00722A-09                                           20092166__
    1                        A bill to be entitled                      
    2         An act relating to spousal and child support; amending
    3         s. 61.13, F.S.; providing requirements for child
    4         support and income deduction orders relating to
    5         termination of child support; amending s. 61.14, F.S.;
    6         specifying how payments on alimony or spousal support
    7         judgments shall be applied; providing for enforcement
    8         of interest payments on child support and alimony or
    9         spousal support judgments; providing that interest not
   10         accrue on postjudgment interest; amending s. 61.30,
   11         F.S.; specifying a definition relating to payment of
   12         child support varying from the guideline amount
   13         whenever any of the children are required by court
   14         order to spend a substantial amount of time with
   15         either parent; requiring specified findings in order
   16         for a court to impute income beyond minimum wage;
   17         prohibiting use of certain factors in imputing income
   18         beyond minimum wage unless a court makes specified
   19         findings; revising provisions relating to income tax
   20         calculations used in determining net income; deleting
   21         certain net income amounts from the child support
   22         guidelines schedule; providing that certain
   23         percentages used for combined monthly net income
   24         greater than the amount set out in the guidelines
   25         schedule shall not be used to determine child support
   26         beyond the amount necessary to satisfy the reasonable
   27         needs of the child or children; eliminating a
   28         reduction in the child care cost added to the basic
   29         support obligation; providing for determination of the
   30         total minimum child support need; providing for
   31         payment of a parent's share of the minimum total child
   32         support need; deleting provisions relating to
   33         adjustment of a minimum child support award relating
   34         to the Internal Revenue Service dependency exemption;
   35         providing for adjustment of a party's minimum child
   36         support award when application of the child support
   37         guidelines leaves the party with a net income lower
   38         than the federal poverty guidelines; allowing a court
   39         to order a party to execute a waiver of the Internal
   40         Revenue Service dependency exemption for a child for
   41         good cause shown; amending s. 409.2563, F.S.; revising
   42         provisions relating to a presumption of minimum wage
   43         earning capacity for purposes of administrative
   44         support orders; amending s. 742.08, F.S.; providing
   45         for enforcement of interest payments on support
   46         judgments; providing that interest shall not accrue on
   47         postjudgment interest; providing an effective date.
   48  
   49  Be It Enacted by the Legislature of the State of Florida:
   50  
   51         Section 1. Paragraph (a) of subsection (1) of section
   52  61.13, Florida Statutes, is amended to read:
   53         61.13 Support of children; parenting and time-sharing;
   54  powers of court.—
   55         (1)(a) In a proceeding under this chapter, the court may at
   56  any time order either or both parents who owe a duty of support
   57  to a child to pay support to the other parent or, in the case of
   58  both parents, to the person with custody in accordance with the
   59  child support guidelines schedule in s. 61.30.
   60         1. All child support orders and income deduction orders
   61  entered on or after October 1, 2009, shall provide for the
   62  following:
   63         a. Termination of child support upon a child's 18th
   64  birthday, unless the court finds or has previously found that s.
   65  743.07(2) applies or unless otherwise agreed to by the parties.
   66         b. A schedule, based upon the record existing at the time
   67  of the order, stating the amount of the monthly child support
   68  obligation for all the minor children at the time of the order
   69  and the amount of child support that will be owed for the
   70  remaining children for whom child support will continue when any
   71  child is no longer entitled to receive child support under this
   72  subparagraph.
   73         c. The month and year that the reduction or termination of
   74  child support becomes effective.
   75         2.Notwithstanding subparagraph 1., the court initially
   76  entering an order requiring one or both parents to make child
   77  support payments has continuing jurisdiction after the entry of
   78  the initial order to modify the amount and terms and conditions
   79  of the child support payments when the modification is found
   80  necessary by the court in the best interests of the child, when
   81  the child reaches majority, when there is a substantial change
   82  in the circumstances of the parties, when s. 743.07(2) applies,
   83  or when a child is emancipated, marries, joins the armed
   84  services, or dies. The court initially entering a child support
   85  order has continuing jurisdiction to require the obligee to
   86  report to the court on terms prescribed by the court regarding
   87  the disposition of the child support payments.
   88         Section 2. Paragraph (d) of subsection (6) of section
   89  61.14, Florida Statutes, is amended, and subsection (12) is
   90  added to that section, to read:
   91         61.14 Enforcement and modification of support, maintenance,
   92  or alimony agreements or orders.—
   93         (6)
   94         (d) The court shall hear the obligor's motion to contest
   95  the impending judgment within 15 days after the date of filing
   96  of the motion. Upon the court's denial of the obligor's motion,
   97  the amount of the delinquency and all other amounts that become
   98  due, together with costs and a service charge of up to $25,
   99  become a final judgment by operation of law against the obligor.
  100  The depository shall charge interest at the rate established in
  101  s. 55.03 on all judgments for support. Payments on judgments
  102  shall be applied first to the current child support due, then to
  103  any delinquent principal, and then to interest on the support
  104  judgment. Payments on alimony or spousal support judgments shall
  105  be applied first to the current alimony or spousal support due,
  106  then to any delinquent principal, and then to interest on the
  107  alimony or spousal support judgment.
  108         (12) Interest on child support and alimony or spousal
  109  support judgments shall be enforceable through all of the
  110  methods available to enforce the underlying support order,
  111  including contempt. Interest shall not accrue on postjudgment
  112  interest.
  113         Section 3. Paragraph (a) of subsection (1), paragraph (b)
  114  of subsection (2), paragraph (a) of subsection (3), and
  115  subsections (6), (7), (10), and (11) of section 61.30, Florida
  116  Statutes, are amended, and subsection (18) is added to that
  117  section, to read:
  118         61.30 Child support guidelines; retroactive child support.—
  119         (1)(a) The child support guideline amount as determined by
  120  this section presumptively establishes the amount the trier of
  121  fact shall order as child support in an initial proceeding for
  122  such support or in a proceeding for modification of an existing
  123  order for such support, whether the proceeding arises under this
  124  or another chapter. The trier of fact may order payment of child
  125  support which varies, plus or minus 5 percent, from the
  126  guideline amount, after considering all relevant factors,
  127  including the needs of the child or children, age, station in
  128  life, standard of living, and the financial status and ability
  129  of each parent. The trier of fact may order payment of child
  130  support in an amount which varies more than 5 percent from such
  131  guideline amount only upon a written finding explaining why
  132  ordering payment of such guideline amount would be unjust or
  133  inappropriate. Notwithstanding the variance limitations of this
  134  section, the trier of fact shall order payment of child support
  135  which varies from the guideline amount as provided in paragraph
  136  (11)(b) whenever any of the children are required by court order
  137  or mediation agreement to spend a substantial amount of time
  138  with either parent as defined by subparagraph (11)(b)8. This
  139  requirement applies to any living arrangement, whether temporary
  140  or permanent.
  141         (2) Income shall be determined on a monthly basis for each
  142  parent as follows:
  143         (b)1. Income on a monthly basis shall be imputed to an
  144  unemployed or underemployed parent when such employment or
  145  underemployment is found by the court to be voluntary on that
  146  parent's part, absent a finding of fact by the court of physical
  147  or mental incapacity or other circumstances over which the
  148  parent has no control. In the event of such voluntary
  149  unemployment or underemployment, the employment potential and
  150  probable earnings level of the parent shall be determined based
  151  upon his or her recent work history, occupational
  152  qualifications, and prevailing earnings level in the community
  153  as provided in this paragraph; however, the court may refuse to
  154  impute income to a parent if the court finds it necessary for
  155  the parent to stay home with the child who is the subject of a
  156  child support calculation.
  157         2. In order for the court to impute income beyond minimum
  158  wage under subparagraph 1., the court must make specific
  159  findings of fact consistent with the requirements of this
  160  subparagraph. The party seeking to impute income has the burden
  161  to present competent, substantial evidence showing the
  162  following:
  163         a. That the unemployment or underemployment is voluntary.
  164         b. The amount and source of the imputed income, through
  165  evidence of income from available employment for which the party
  166  is suitably qualified by education, experience, current
  167  licensure, or geographic location, with due consideration being
  168  given to the parties' time-sharing schedule and their historical
  169  exercise of the time-sharing provided in the parenting plan or
  170  relevant order.
  171         3.  There shall be a rebuttable presumption entitling the
  172  court to impute Florida minimum wage on a full-time basis to a
  173  parent, absent a finding by the court that:
  174         a. The parent has a physical or mental incapacity that
  175  renders the parent unemployable or underemployed;
  176         b. The parent needs to stay home to care for a child who is
  177  the subject of the child support calculation, thereby preventing
  178  the parent's employment or rendering the parent underemployed;
  179  or
  180         c. There are other circumstances over which the parent has
  181  no control, except for penal incarceration, that prevent the
  182  parent from earning an income.
  183  
  184  If evidence is produced that demonstrates that the parent is a
  185  resident of another state, that state's minimum wage law shall
  186  apply. In the absence of a state minimum wage, the federal
  187  minimum wage as determined by the United States Department of
  188  Labor shall apply.
  189         4. Unless the court makes the appropriate findings under
  190  sub-subparagraph 2.b., income may not be imputed beyond minimum
  191  wage requirements in subparagraph 3. based upon:
  192         a. Income records that are more than 5 years old at the
  193  time of the hearing or trial at which imputation is sought; or
  194         b. Income at a level that a party has never earned in the
  195  past, unless recently degreed, licensed, certified, relicensed,
  196  or recertified and thus qualified for, subject to geographic
  197  location, with due consideration of the parties' existing time
  198  sharing schedule and their historical exercise of the time
  199  sharing provided in the parenting plan or relevant order.
  200         (3) Net income is obtained by subtracting allowable
  201  deductions from gross income. Allowable deductions shall
  202  include:
  203         (a) Federal, state, and local income tax, which shall be
  204  calculated using gross income deductions, adjusted for actual
  205  filing status, personal and dependency exemptions, applicable
  206  deductions, earned income credits, child and dependent care
  207  credits, and other allowable tax credits and allowable
  208  dependents and income tax liabilities.
  209         (6) The following guidelines schedule shall be applied to
  210  the combined net income to determine the minimum child support
  211  need:
  212  Combined Monthly          
  213  Net Income                             Child or Children             
  214                               One     Two   Three    Four    Five   Six
  215  650.00                        74      75      75      76      77    78
  216  700.00                       119     120     121     123     124   125
  217  750.00                       164     166     167     169     171   173
  218  800.00                       190     211     213     216     218   220
  219  850.00                       202     257     259     262     265   268
  220  900.00                       213     302     305     309     312   315
  221  950.00                       224     347     351     355     359   363
  222  1000.00                      235     365     397     402     406   410
  223  1050.00                      246     382     443     448     453   458
  224  1100.00                      258     400     489     495     500   505
  225  1150.00                      269     417     522     541     547   553
  226  1200.00                      280     435     544     588     594   600
  227  1250.00                      290     451     565     634     641   648
  228  1300.00                      300     467     584     659     688   695
  229  1350.00                      310     482     603     681     735   743
  230  1400.00                      320     498     623     702     765   790
  231  1450.00                      330     513     642     724     789   838
  232  1500.00                      340     529     662     746     813   869
  233  1550.00                      350     544     681     768     836   895
  234  1600.00                      360     560     701     790     860   920
  235  1650.00                      370     575     720     812     884   945
  236  1700.00                      380     591     740     833     907   971
  237  1750.00                      390     606     759     855     931   996
  238  1800.00                      400     622     779     877     955  1022
  239  1850.00                      410     638     798     900     979  1048
  240  1900.00                      421     654     818     923    1004  1074
  241  1950.00                      431     670     839     946    1029  1101
  242  2000.00                      442     686     859     968    1054  1128
  243  2050.00                      452     702     879     991    1079  1154
  244  2100.00                      463     718     899    1014    1104  1181
  245  2150.00                      473     734     919    1037    1129  1207
  246  2200.00                      484     751     940    1060    1154  1234
  247  2250.00                      494     767     960    1082    1179  1261
  248  2300.00                      505     783     980    1105    1204  1287
  249  2350.00                      515     799    1000    1128    1229  1314
  250  2400.00                      526     815    1020    1151    1254  1340
  251  2450.00                      536     831    1041    1174    1279  1367
  252  2500.00                      547     847    1061    1196    1304  1394
  253  2550.00                      557     864    1081    1219    1329  1420
  254  2600.00                      568     880    1101    1242    1354  1447
  255  2650.00                      578     896    1121    1265    1379  1473
  256  2700.00                      588     912    1141    1287    1403  1500
  257  2750.00                      597     927    1160    1308    1426  1524
  258  2800.00                      607     941    1178    1328    1448  1549
  259  2850.00                      616     956    1197    1349    1471  1573
  260  2900.00                      626     971    1215    1370    1494  1598
  261  2950.00                      635     986    1234    1391    1517  1622
  262  3000.00                      644    1001    1252    1412    1540  1647
  263  3050.00                      654    1016    1271    1433    1563  1671
  264  3100.00                      663    1031    1289    1453    1586  1695
  265  3150.00                      673    1045    1308    1474    1608  1720
  266  3200.00                      682    1060    1327    1495    1631  1744
  267  3250.00                      691    1075    1345    1516    1654  1769
  268  3300.00                      701    1090    1364    1537    1677  1793
  269  3350.00                      710    1105    1382    1558    1700  1818
  270  3400.00                      720    1120    1401    1579    1723  1842
  271  3450.00                      729    1135    1419    1599    1745  1867
  272  3500.00                      738    1149    1438    1620    1768  1891
  273  3550.00                      748    1164    1456    1641    1791  1915
  274  3600.00                      757    1179    1475    1662    1814  1940
  275  3650.00                      767    1194    1493    1683    1837  1964
  276  3700.00                      776    1208    1503    1702    1857  1987
  277  3750.00                      784    1221    1520    1721    1878  2009
  278  3800.00                      793    1234    1536    1740    1899  2031
  279  3850.00                      802    1248    1553    1759    1920  2053
  280  3900.00                      811    1261    1570    1778    1940  2075
  281  3950.00                      819    1275    1587    1797    1961  2097
  282  4000.00                      828    1288    1603    1816    1982  2119
  283  4050.00                      837    1302    1620    1835    2002  2141
  284  4100.00                      846    1315    1637    1854    2023  2163
  285  4150.00                      854    1329    1654    1873    2044  2185
  286  4200.00                      863    1342    1670    1892    2064  2207
  287  4250.00                      872    1355    1687    1911    2085  2229
  288  4300.00                      881    1369    1704    1930    2106  2251
  289  4350.00                      889    1382    1721    1949    2127  2273
  290  4400.00                      898    1396    1737    1968    2147  2295
  291  4450.00                      907    1409    1754    1987    2168  2317
  292  4500.00                      916    1423    1771    2006    2189  2339
  293  4550.00                      924    1436    1788    2024    2209  2361
  294  4600.00                      933    1450    1804    2043    2230  2384
  295  4650.00                      942    1463    1821    2062    2251  2406
  296  4700.00                      951    1477    1838    2081    2271  2428
  297  4750.00                      959    1490    1855    2100    2292  2450
  298  4800.00                      968    1503    1871    2119    2313  2472
  299  4850.00                      977    1517    1888    2138    2334  2494
  300  4900.00                      986    1530    1905    2157    2354  2516
  301  4950.00                      993    1542    1927    2174    2372  2535
  302  5000.00                     1000    1551    1939    2188    2387  2551
  303  5050.00                     1006    1561    1952    2202    2402  2567
  304  5100.00                     1013    1571    1964    2215    2417  2583
  305  5150.00                     1019    1580    1976    2229    2432  2599
  306  5200.00                     1025    1590    1988    2243    2447  2615
  307  5250.00                     1032    1599    2000    2256    2462  2631
  308  5300.00                     1038    1609    2012    2270    2477  2647
  309  5350.00                     1045    1619    2024    2283    2492  2663
  310  5400.00                     1051    1628    2037    2297    2507  2679
  311  5450.00                     1057    1638    2049    2311    2522  2695
  312  5500.00                     1064    1647    2061    2324    2537  2711
  313  5550.00                     1070    1657    2073    2338    2552  2727
  314  5600.00                     1077    1667    2085    2352    2567  2743
  315  5650.00                     1083    1676    2097    2365    2582  2759
  316  5700.00                     1089    1686    2109    2379    2597  2775
  317  5750.00                     1096    1695    2122    2393    2612  2791
  318  5800.00                     1102    1705    2134    2406    2627  2807
  319  5850.00                     1107    1713    2144    2418    2639  2820
  320  5900.00                     1111    1721    2155    2429    2651  2833
  321  5950.00                     1116    1729    2165    2440    2663  2847
  322  6000.00                     1121    1737    2175    2451    2676  2860
  323  6050.00                     1126    1746    2185    2462    2688  2874
  324  6100.00                     1131    1754    2196    2473    2700  2887
  325  6150.00                     1136    1762    2206    2484    2712  2900
  326  6200.00                     1141    1770    2216    2495    2724  2914
  327  6250.00                     1145    1778    2227    2506    2737  2927
  328  6300.00                     1150    1786    2237    2517    2749  2941
  329  6350.00                     1155    1795    2247    2529    2761  2954
  330  6400.00                     1160    1803    2258    2540    2773  2967
  331  6450.00                     1165    1811    2268    2551    2785  2981
  332  6500.00                     1170    1819    2278    2562    2798  2994
  333  6550.00                     1175    1827    2288    2573    2810  3008
  334  6600.00                     1179    1835    2299    2584    2822  3021
  335  6650.00                     1184    1843    2309    2595    2834  3034
  336  6700.00                     1189    1850    2317    2604    2845  3045
  337  6750.00                     1193    1856    2325    2613    2854  3055
  338  6800.00                     1196    1862    2332    2621    2863  3064
  339  6850.00                     1200    1868    2340    2630    2872  3074
  340  6900.00                     1204    1873    2347    2639    2882  3084
  341  6950.00                     1208    1879    2355    2647    2891  3094
  342  7000.00                     1212    1885    2362    2656    2900  3103
  343  7050.00                     1216    1891    2370    2664    2909  3113
  344  7100.00                     1220    1897    2378    2673    2919  3123
  345  7150.00                     1224    1903    2385    2681    2928  3133
  346  7200.00                     1228    1909    2393    2690    2937  3142
  347  7250.00                     1232    1915    2400    2698    2946  3152
  348  7300.00                     1235    1921    2408    2707    2956  3162
  349  7350.00                     1239    1927    2415    2716    2965  3172
  350  7400.00                     1243    1933    2423    2724    2974  3181
  351  7450.00                     1247    1939    2430    2733    2983  3191
  352  7500.00                     1251    1945    2438    2741    2993  3201
  353  7550.00                     1255    1951    2446    2750    3002  3211
  354  7600.00                     1259    1957    2453    2758    3011  3220
  355  7650.00                     1263    1963    2461    2767    3020  3230
  356  7700.00                     1267    1969    2468    2775    3030  3240
  357  7750.00                     1271    1975    2476    2784    3039  3250
  358  7800.00                     1274    1981    2483    2792    3048  3259
  359  7850.00                     1278    1987    2491    2801    3057  3269
  360  7900.00                     1282    1992    2498    2810    3067  3279
  361  7950.00                     1286    1998    2506    2818    3076  3289
  362  8000.00                     1290    2004    2513    2827    3085  3298
  363  8050.00                     1294    2010    2521    2835    3094  3308
  364  8100.00                     1298    2016    2529    2844    3104  3318
  365  8150.00                     1302    2022    2536    2852    3113  3328
  366  8200.00                     1306    2028    2544    2861    3122  3337
  367  8250.00                     1310    2034    2551    2869    3131  3347
  368  8300.00                     1313    2040    2559    2878    3141  3357
  369  8350.00                     1317    2046    2566    2887    3150  3367
  370  8400.00                     1321    2052    2574    2895    3159  3376
  371  8450.00                     1325    2058    2581    2904    3168  3386
  372  8500.00                     1329    2064    2589    2912    3178  3396
  373  8550.00                     1333    2070    2597    2921    3187  3406
  374  8600.00                     1337    2076    2604    2929    3196  3415
  375  8650.00                     1341    2082    2612    2938    3205  3425
  376  8700.00                     1345    2088    2619    2946    3215  3435
  377  8750.00                     1349    2094    2627    2955    3224  3445
  378  8800.00                     1352    2100    2634    2963    3233  3454
  379  8850.00                     1356    2106    2642    2972    3242  3464
  380  8900.00                     1360    2111    2649    2981    3252  3474
  381  8950.00                     1364    2117    2657    2989    3261  3484
  382  9000.00                     1368    2123    2664    2998    3270  3493
  383  9050.00                     1372    2129    2672    3006    3279  3503
  384  9100.00                     1376    2135    2680    3015    3289  3513
  385  9150.00                     1380    2141    2687    3023    3298  3523
  386  9200.00                     1384    2147    2695    3032    3307  3532
  387  9250.00                     1388    2153    2702    3040    3316  3542
  388  9300.00                     1391    2159    2710    3049    3326  3552
  389  9350.00                     1395    2165    2717    3058    3335  3562
  390  9400.00                     1399    2171    2725    3066    3344  3571
  391  9450.00                     1403    2177    2732    3075    3353  3581
  392  9500.00                     1407    2183    2740    3083    3363  3591
  393  9550.00                     1411    2189    2748    3092    3372  3601
  394  9600.00                     1415    2195    2755    3100    3381  3610
  395  9650.00                     1419    2201    2763    3109    3390  3620
  396  9700.00                     1422    2206    2767    3115    3396  3628
  397  9750.00                     1425    2210    2772    3121    3402  3634
  398  9800.00                     1427    2213    2776    3126    3408  3641
  399  9850.00                     1430    2217    2781    3132    3414  3647
  400  9900.00                     1432    2221    2786    3137    3420  3653
  401  9950.00                     1435    2225    2791    3143    3426  3659
  402  10000.00                    1437    2228    2795    3148    3432  3666
  403  
  404  For combined monthly net income less than the amount set out on
  405  the above guidelines schedule, the parent should be ordered to
  406  pay a child support amount, determined on a case-by-case basis,
  407  to establish the principle of payment and lay the basis for
  408  increased orders should the parent's income increase in the
  409  future. For combined monthly net income greater than the amount
  410  set out in the above guidelines schedule, the obligation shall
  411  be the minimum amount of support provided by the guidelines
  412  schedule plus the following percentages multiplied by the amount
  413  of income over $10,000:
  414                           Child or Children                          
  415   One       Two         Three        Four         Five          Six     
  416   5.0%     7.5%         9.5%         11.0%        12.0%        12.5%    
  417  
  418  These percentages shall not be used to determine child support
  419  beyond the amount necessary to satisfy the reasonable needs of
  420  the child or children.
  421         (7) Child care costs incurred on behalf of the children due
  422  to employment, job search, or education calculated to result in
  423  employment or to enhance income of current employment of either
  424  parent shall be reduced by 25 percent and then shall be added to
  425  the basic obligation. After the adjusted child care costs are
  426  added to the basic obligation, any moneys prepaid by a parent
  427  for child care costs for the child or children of this action
  428  shall be deducted from that parent's child support obligation
  429  for that child or those children. Child care costs shall not
  430  exceed the level required to provide quality care from a
  431  licensed source for the children.
  432         (10) The total minimum child support need shall be
  433  determined by adding child care costs and health insurance costs
  434  to the minimum child support need. Each parent's actual dollar
  435  share of the total minimum child support need shall be
  436  determined by multiplying the minimum child support need by each
  437  parent's percentage share of the combined monthly net income.
  438  The resulting amount shall be paid by the parent having less
  439  than 40 percent of the overnight time-sharing to the parent
  440  having more than 60 percent of the overnight time-sharing.
  441         (11)(a) The court may adjust the total minimum child
  442  support award, or either or both parents' share of the total
  443  minimum child support award, based upon the following deviation
  444  factors:
  445         1. Extraordinary medical, psychological, educational, or
  446  dental expenses.
  447         2. Independent income of the child, not to include moneys
  448  received by a child from supplemental security income.
  449         3. The payment of support for a parent which regularly has
  450  been paid and for which there is a demonstrated need.
  451         4. Seasonal variations in one or both parents' incomes or
  452  expenses.
  453         5. The age of the child, taking into account the greater
  454  needs of older children.
  455         6. Special needs, such as costs that may be associated with
  456  the disability of a child, that have traditionally been met
  457  within the family budget even though the fulfilling of those
  458  needs will cause the support to exceed the presumptive amount
  459  established by the guidelines.
  460         7. Total available assets of the obligee, obligor, and the
  461  child.
  462         8. The impact of the Internal Revenue Service dependency
  463  exemption and waiver of that exemption. The court may order a
  464  parent to execute a waiver of the Internal Revenue Service
  465  dependency exemption if the paying parent is current in support
  466  payments.
  467         8.9. When application of the child support guidelines
  468  schedule requires a person to pay another person more than 55
  469  percent of his or her gross income for a child support
  470  obligation for current support resulting from a single support
  471  order or when the application of the child support guidelines
  472  leaves a party with a net income that is lower than the current
  473  federal poverty guidelines.
  474         9.10. The particular parenting plan, such as where the
  475  child spends a significant amount of time, but less than 40
  476  percent of the overnights, with one parent, thereby reducing the
  477  financial expenditures incurred by the other parent; or the
  478  refusal of a parent to become involved in the activities of the
  479  child.
  480         10.11. Any other adjustment which is needed to achieve an
  481  equitable result which may include, but not be limited to, a
  482  reasonable and necessary existing expense or debt. Such expense
  483  or debt may include, but is not limited to, a reasonable and
  484  necessary expense or debt which the parties jointly incurred
  485  during the marriage.
  486         (b) Whenever a particular parenting plan provides that each
  487  child spend a substantial amount of time with each parent, the
  488  court shall adjust any award of child support, as follows:
  489         1. In accordance with subsections (9) and (10), calculate
  490  the amount of support obligation apportioned to each parent
  491  without including day care and health insurance costs in the
  492  calculation and multiply the amount by 1.5.
  493         2. Calculate the percentage of overnight stays the child
  494  spends with each parent.
  495         3. Multiply each parent's support obligation as calculated
  496  in subparagraph 1. by the percentage of the other parent's
  497  overnight stays with the child as calculated in subparagraph 2.
  498         4. The difference between the amounts calculated in
  499  subparagraph 3. shall be the monetary transfer necessary between
  500  the parents for the care of the child, subject to an adjustment
  501  for day care and health insurance expenses.
  502         5. Pursuant to subsections (7) and (8), calculate the net
  503  amounts owed by each parent for the expenses incurred for day
  504  care and health insurance coverage for the child. Day care shall
  505  be calculated without regard to the 25-percent reduction applied
  506  by subsection (7).
  507         6. Adjust the support obligation owed by each parent
  508  pursuant to subparagraph 4. by crediting or debiting the amount
  509  calculated in subparagraph 5. This amount represents the child
  510  support which must be exchanged between the parents.
  511         7. The court may deviate from the child support amount
  512  calculated pursuant to subparagraph 6. based upon the deviation
  513  factors in paragraph (a), as well as the obligee parent's low
  514  income and ability to maintain the basic necessities of the home
  515  for the child, the likelihood that either parent will actually
  516  exercise the time-sharing schedule set forth in the parenting
  517  plan granted by the court, and whether all of the children are
  518  exercising the same time-sharing schedule.
  519         8. For purposes of adjusting any award of child support
  520  under this paragraph, “substantial amount of time” means that a
  521  parent exercises time-sharing visitation at least 40 percent of
  522  the overnights of the year.
  523         (c) A parent's failure to regularly exercise the court
  524  ordered or agreed time-sharing schedule not caused by the other
  525  parent which resulted in the adjustment of the amount of child
  526  support pursuant to subparagraph (a)9.10. or paragraph (b) shall
  527  be deemed a substantial change of circumstances for purposes of
  528  modifying the child support award. A modification pursuant to
  529  this paragraph shall be retroactive to the date the noncustodial
  530  parent first failed to regularly exercise the court-ordered or
  531  agreed time-sharing schedule.
  532         (18) The court may, for good cause shown, order the parent
  533  otherwise entitled to the Internal Revenue Service dependency
  534  exemption for a child to execute a waiver of the dependency
  535  exemption.
  536         Section 4. Paragraph (a) of subsection (5) of section
  537  409.2563, Florida Statutes, is amended to read:
  538         409.2563 Administrative establishment of child support
  539  obligations.—
  540         (5) PROPOSED ADMINISTRATIVE SUPPORT ORDER.—
  541         (a) After serving notice upon a parent in accordance with
  542  subsection (4), the department shall calculate that parent's
  543  child support obligation under the child support guidelines
  544  schedule as provided by s. 61.30, based on any timely financial
  545  affidavits received and other information available to the
  546  department. If either parent fails to comply with the
  547  requirement to furnish a financial affidavit, the department may
  548  proceed on the basis of information available from any source,
  549  if such information is sufficiently reliable and detailed to
  550  allow calculation of guideline schedule amounts under s. 61.30.
  551  If a parent receives public assistance and fails to submit a
  552  financial affidavit, the department may submit a financial
  553  affidavit for that parent pursuant to s. 61.30(15). If there is
  554  a lack of sufficient reliable information concerning a parent's
  555  actual earnings for a current or past period, there shall be a
  556  rebuttable presumption it shall be presumed for the purpose of
  557  establishing a support obligation that the parent had an earning
  558  capacity equal to the Florida federal minimum wage on a full
  559  time basis during the applicable period, unless evidence is
  560  presented that the parent is a resident of another state, in
  561  which case that state's minimum wage shall apply. In the absence
  562  of a state minimum wage, the federal minimum wage as determined
  563  by the United States Department of Labor shall apply.
  564         Section 5. Section 742.08, Florida Statutes, is amended to
  565  read:
  566         742.08 Default of support payments.—Upon default in payment
  567  of any moneys ordered by the court to be paid, the court may
  568  enter a judgment for the amount in default, plus interest,
  569  administrative costs, filing fees, and other expenses incurred
  570  by the clerk of the circuit court which shall be a lien upon all
  571  property of the defendant both real and personal. Interest on
  572  support judgments shall be enforceable through all of the
  573  methods available to enforce the underlying support order,
  574  including contempt. Interest shall not accrue on postjudgment
  575  interest. Costs and fees shall be assessed only after the court
  576  makes a determination of the nonprevailing party's ability to
  577  pay such costs and fees. In Title IV-D cases, any costs,
  578  including filing fees, recording fees, mediation costs, service
  579  of process fees, and other expenses incurred by the clerk of the
  580  circuit court, shall be assessed only against the nonprevailing
  581  obligor after the court makes a determination of the
  582  nonprevailing obligor's ability to pay such costs and fees. The
  583  Department of Revenue shall not be considered a party for
  584  purposes of this section; however, fees may be assessed against
  585  the department pursuant to s. 57.105(1). Willful failure to
  586  comply with an order of the court shall be deemed a contempt of
  587  the court entering the order and shall be punished as such. The
  588  court may require bond of the defendant for the faithful
  589  performance of his or her obligation under the order of the
  590  court in such amount and upon such conditions as the court shall
  591  direct.
  592         Section 6. This act shall take effect July 1, 2009.