SB3524: CHILD SUPPORT CHANGES

SB3524 Enrolled LRB104 20266 JRC 33717 b 1 AN ACT concerning civil law. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Illinois Marriage and Dissolution of 5 Marriage Act is amended by changing Sections 505 and 510 as 6 follows: 7 (750 ILCS 5/505) (from Ch. 40, par. 505) 8 Sec. 505. Child support; contempt; penalties. 9 (a) In a proceeding for dissolution of marriage, legal 10 separation, declaration of invalidity of marriage, or 11 dissolution of a civil union, a proceeding for child support 12 following a legal separation or dissolution of the marriage or 13 civil union by a court that lacked personal jurisdiction over 14 the absent spouse, a proceeding for modification of a previous 15 order for child support under Section 510 of this Act, or any 16 proceeding authorized under Section 501 or 601 of this Act, 17 the court may order either or both parents owing a duty of 18 support to a child of the marriage or civil union to pay an 19 amount reasonable and necessary for support. The duty of 20 support owed to a child includes the obligation to provide for 21 the reasonable and necessary physical, mental and emotional 22 health needs of the child. For purposes of this Section, the 23 term "child" shall include any child under age 18 and any child SB3524 Enrolled - 2 - LRB104 20266 JRC 33717 b 1 over the age of 18 who has not attained age 19 and is still 2 attending high school. For purposes of this Section, the term 3 "obligor" means the parent obligated to pay support to the 4 other parent. 5 (1) Child support guidelines. The Illinois Department 6 of Healthcare and Family Services shall adopt rules 7 establishing child support guidelines which include 8 worksheets to aid in the calculation of the child support 9 obligations and a schedule of basic child support 10 obligations that reflects the percentage of combined net 11 income that parents living in the same household in this 12 State ordinarily spend on their child. The child support 13 guidelines have the following purposes: 14 (A) to establish as State policy an adequate 15 standard of support for a child, subject to the 16 ability of parents to pay; 17 (B) to make child support obligations more 18 equitable by ensuring more consistent treatment of 19 parents in similar circumstances; 20 (C) to improve the efficiency of the court process 21 by promoting settlements and giving courts and the 22 parties guidance in establishing levels of child 23 support; 24 (D) to calculate child support based upon the 25 parents' combined net income estimated to have been 26 allocated for the support of the child if the parents SB3524 Enrolled - 3 - LRB104 20266 JRC 33717 b 1 and child were living in an intact household; 2 (E) to adjust child support based upon the needs 3 of the child; and 4 (F) to allocate the amount of child support to be 5 paid by each parent based upon a parent's net income 6 and the child's physical care arrangements. 7 (1.5) Computation of basic child support obligation. 8 The court shall compute the basic child support obligation 9 by taking the following steps: 10 (A) determine each parent's monthly net income; 11 (B) add the parents' monthly net incomes together 12 to determine the combined monthly net income of the 13 parents; 14 (C) select the corresponding appropriate amount 15 from the schedule of basic child support obligations 16 based on the parties' combined monthly net income and 17 number of children of the parties; and 18 (D) calculate each parent's percentage share of 19 the basic child support obligation. 20 Although a monetary obligation is computed for each 21 parent as child support, the receiving parent's share is 22 not payable to the other parent and is presumed to be spent 23 directly on the child. 24 (2) Duty of support. The court shall determine child 25 support in each case by applying the child support 26 guidelines unless the court makes a finding that SB3524 Enrolled - 4 - LRB104 20266 JRC 33717 b 1 application of the guidelines would be inappropriate, 2 after considering the best interests of the child and 3 evidence which shows relevant factors including, but not 4 limited to, one or more of the following: 5 (A) the financial resources and needs of the 6 child; 7 (B) the financial resources and needs of the 8 parents; 9 (C) the standard of living the child would have 10 enjoyed had the marriage or civil union not been 11 dissolved; and 12 (D) the physical and emotional condition of the 13 child and his or her educational needs. 14 (3) Income. 15 (A) As used in this Section, "gross income" means 16 the total of all income from all sources, except 17 "gross income" does not include (i) benefits received 18 by the parent from means-tested public assistance 19 programs, including, but not limited to, Temporary 20 Assistance for Needy Families, Supplemental Security 21 Income, and the Supplemental Nutrition Assistance 22 Program or (ii) benefits and income received by the 23 parent for other children in the household, including, 24 but not limited to, child support, survivor benefits, 25 and foster care payments. Social security disability 26 and retirement benefits paid for the benefit of the SB3524 Enrolled - 5 - LRB104 20266 JRC 33717 b 1 subject child must be included in the disabled or 2 retired parent's gross income for purposes of 3 calculating the parent's child support obligation, but 4 the parent is entitled to a child support credit for 5 the amount of benefits paid to the other party for the 6 child. "Gross income" includes maintenance treated as 7 taxable income for federal income tax purposes to the 8 payee and received pursuant to a court order in the 9 pending proceedings or any other proceedings and shall 10 be included in the payee's gross income for purposes 11 of calculating the parent's child support obligation. 12 (B) As used in this Section, "net income" means 13 gross income minus either the standardized tax amount 14 calculated pursuant to subparagraph (C) of this 15 paragraph (3) or the individualized tax amount 16 calculated pursuant to subparagraph (D) of this 17 paragraph (3), and minus any adjustments pursuant to 18 subparagraph (F) of this paragraph (3). The 19 standardized tax amount shall be used unless the 20 requirements for an individualized tax amount set 21 forth in subparagraph (E) of this paragraph (3) are 22 met. "Net income" includes maintenance not includable 23 in the gross taxable income of the payee for federal 24 income tax purposes under a court order in the pending 25 proceedings or any other proceedings and shall be 26 included in the payee's net income for purposes of SB3524 Enrolled - 6 - LRB104 20266 JRC 33717 b 1 calculating the parent's child support obligation. 2 (C) As used in this Section, "standardized tax 3 amount" means the total of federal and state income 4 taxes for a single person claiming the standard tax 5 deduction, one personal exemption, and the applicable 6 number of dependency exemptions for the minor child or 7 children of the parties, and Social Security and 8 Medicare tax calculated at the Federal Insurance 9 Contributions Act rate. 10 (I) Unless a court has determined otherwise or 11 the parties otherwise agree, the party with the 12 majority of parenting time shall be deemed 13 entitled to claim the dependency exemption for the 14 parties' minor child. 15 (II) The Illinois Department of Healthcare and 16 Family Services shall promulgate a standardized 17 net income conversion table that computes net 18 income by deducting the standardized tax amount 19 from gross income. 20 (D) As used in this Section, "individualized tax 21 amount" means the aggregate of the following taxes: 22 (I) federal income tax (properly calculated 23 withholding or estimated payments); 24 (II) State income tax (properly calculated 25 withholding or estimated payments); and 26 (III) Social Security or self-employment tax, SB3524 Enrolled - 7 - LRB104 20266 JRC 33717 b 1 if applicable (or, if none, mandatory retirement 2 contributions required by law or as a condition of 3 employment) and Medicare tax calculated at the 4 Federal Insurance Contributions Act rate. 5 (E) In lieu of a standardized tax amount, a 6 determination of an individualized tax amount may be 7 made under items (I), (II), or (III) below. If an 8 individualized tax amount determination is made under 9 this subparagraph (E), all relevant tax attributes 10 (including filing status, allocation of dependency 11 exemptions, and whether a party is to claim the use of 12 the standard deduction or itemized deductions for 13 federal income tax purposes) shall be as the parties 14 agree or as the court determines. To determine a 15 party's reported income, the court may order the party 16 to complete an Internal Revenue Service Form 4506-T, 17 Request for Tax Transcript. 18 (I) Agreement. Irrespective of whether the 19 parties agree on any other issue before the court, 20 if they jointly stipulate for the record their 21 concurrence on a computation method for the 22 individualized tax amount that is different from 23 the method set forth under subparagraph (D), the 24 stipulated method shall be used by the court 25 unless the court rejects the proposed stipulated 26 method for good cause. SB3524 Enrolled - 8 - LRB104 20266 JRC 33717 b 1 (II) Summary hearing. If the court determines 2 child support in a summary hearing under Section 3 501 and an eligible party opts in to the 4 individualized tax amount method under this item 5 (II), the individualized tax amount shall be 6 determined by the court on the basis of 7 information contained in one or both parties' 8 Supreme Court approved Financial Affidavit (Family & 9 Divorce Cases) and relevant supporting documents 10 under applicable court rules. No party, however, 11 is eligible to opt in unless the party, under 12 applicable court rules, has served the other party 13 with the required Supreme Court approved Financial 14 Affidavit (Family & Divorce Cases) and has 15 substantially produced supporting documents 16 required by the applicable court rules. 17 (III) Evidentiary hearing. If the court 18 determines child support in an evidentiary 19 hearing, whether for purposes of a temporary order 20 or at the conclusion of a proceeding, item (II) of 21 this subparagraph (E) does not apply. In each such 22 case (unless item (I) governs), the individualized 23 tax amount shall be as determined by the court on 24 the basis of the record established. 25 (F) Adjustments to income. 26 (I) Multi-family adjustment. If a parent is SB3524 Enrolled - 9 - LRB104 20266 JRC 33717 b 1 also legally responsible for support of a child 2 not shared with the other parent and not subject 3 to the present proceeding, there shall be an 4 adjustment to net income as follows: 5 (i) Multi-family adjustment with court 6 order. The court shall deduct from the 7 parent's net income the amount of child 8 support actually paid by the parent pursuant 9 to a support order unless the court makes a 10 finding that it would cause economic hardship 11 to the child. 12 (ii) Multi-family adjustment without court 13 order. Upon the request or application of a 14 parent actually supporting a presumed, 15 acknowledged, or adjudicated child living in 16 or outside of that parent's household, there 17 shall be an adjustment to child support. The 18 court shall deduct from the parent's net 19 income the amount of financial support 20 actually paid by the parent for the child or 21 75% of the support the parent should pay under 22 the child support guidelines (before this 23 adjustment), whichever is less, unless the 24 court makes a finding that it would cause 25 economic hardship to the child. The adjustment 26 shall be calculated using that parent's income SB3524 Enrolled - 10 - LRB104 20266 JRC 33717 b 1 alone. 2 (II) Spousal Maintenance adjustment. 3 Obligations pursuant to a court order for spousal 4 maintenance in the pending proceeding actually 5 paid or payable to the same party to whom child 6 support is to be payable or actually paid to a 7 former spouse pursuant to a court order shall be 8 deducted from the parent's after-tax income, 9 unless the maintenance obligation is tax 10 deductible to the payor for federal income tax 11 purposes, in which case it shall be deducted from 12 the payor's gross income for purposes of 13 calculating the parent's child support obligation. 14 (3.1) Business income. For purposes of calculating 15 child support, net business income from the operation of a 16 business means gross receipts minus ordinary and necessary 17 expenses required to carry on the trade or business. As 18 used in this paragraph, "business" includes, but is not 19 limited to, sole proprietorships, closely held 20 corporations, partnerships, other flow-through business 21 entities, and self-employment. The court shall apply the 22 following: 23 (A) The accelerated component of depreciation and 24 any business expenses determined either judicially or 25 administratively to be inappropriate or excessive 26 shall be excluded from the total of ordinary and SB3524 Enrolled - 11 - LRB104 20266 JRC 33717 b 1 necessary business expenses to be deducted in the 2 determination of net business income from gross 3 business income. 4 (B) Any item of reimbursement or in-kind payment 5 received by a parent from a business, including, but 6 not limited to, a company car, reimbursed meals, free 7 housing, or a housing allowance, shall be counted as 8 income if not otherwise included in the recipient's 9 gross income, if the item is significant in amount and 10 reduces personal expenses. 11 (3.2a) Unemployment or underemployment. If a parent is 12 voluntarily unemployed or underemployed, child support 13 shall be calculated based on a determination of potential 14 income. In determining potential income, the court shall 15 consider the specific circumstances of a party, to the 16 extent known, including, but not limited to, the parent's: 17 (1) assets; 18 (2) ownership of a substantial non-income 19 producing asset; 20 (3) residence; 21 (4) employment and earning history; 22 (5) job skills; 23 (6) educational attainment; 24 (7) literacy; 25 (8) age; 26 (9) health; SB3524 Enrolled - 12 - LRB104 20266 JRC 33717 b 1 (10) criminal records and other employment 2 barriers; and 3 (11) record of seeking work. 4 The court shall also consider the local job market, 5 availability of local employers willing to hire the 6 parent, prevailing earning levels in the local community, 7 and other relevant background factors in the case. If 8 there is insufficient work history to determine employment 9 potential and probable earnings level, there shall be a 10 rebuttable presumption that the parent's potential income 11 is 75% of the most recent United States Department of 12 Health and Human Services Federal Poverty Guidelines for a 13 family of one person. Incarceration shall not be 14 considered voluntary unemployment for child support 15 purposes in establishing or modifying child support. 16 (3.2b) The court may impute income to a party only 17 upon conducting an evidentiary hearing or by agreement of 18 the parties. Imputation of income shall be accompanied by 19 specific written findings identifying the basis or bases 20 for imputation using these factors. 21 (3.3) Rebuttable presumption in favor of guidelines. 22 There is a rebuttable presumption in any judicial or 23 administrative proceeding for child support that the 24 amount of the child support obligation that would result 25 from the application of the child support guidelines is 26 the correct amount of child support. SB3524 Enrolled - 13 - LRB104 20266 JRC 33717 b 1 (3.3a) Minimum child support obligation. There is a 2 rebuttable presumption that a minimum child support 3 obligation of $40 per month, per child, will be entered 4 for an obligor who has actual or imputed gross income at or 5 less than 100% 75% of the most recent United States 6 Department of Health and Human Services Federal Poverty 7 Guidelines for a family of one person, with a maximum 8 total child support obligation for that obligor of $120 9 per month to be divided equally among all of the obligor's 10 children. 11 (3.3b) Zero dollar child support order. For parents 12 with no gross income, who receive only means-tested 13 assistance, or who cannot work due to a medically proven 14 disability, incarceration, or institutionalization, there 15 is a rebuttable presumption that the $40 per month minimum 16 support order is inapplicable and a zero dollar order 17 shall be entered. 18 (3.4) Deviation factors. In any action to establish or 19 modify child support, whether pursuant to a temporary or 20 final administrative or court order, the child support 21 guidelines shall be used as a rebuttable presumption for 22 the establishment or modification of the amount of child 23 support. The court may deviate from the child support 24 guidelines if the application would be inequitable, 25 unjust, or inappropriate. Any deviation from the 26 guidelines shall be accompanied by written findings by the SB3524 Enrolled - 14 - LRB104 20266 JRC 33717 b 1 court specifying the reasons for the deviation and the 2 presumed amount under the child support guidelines without 3 a deviation. These reasons may include: 4 (A) extraordinary medical expenditures necessary 5 to preserve the life or health of a party or a child of 6 either or both of the parties; 7 (B) additional expenses incurred for a child 8 subject to the child support order who has special 9 medical, physical, or developmental needs; and 10 (C) any other factor the court determines should 11 be applied upon a finding that the application of the 12 child support guidelines would be inappropriate, after 13 considering the best interest of the child. 14 (3.5) Income in excess of the schedule of basic child 15 support obligation. A court may use its discretion to 16 determine child support if the combined adjusted net 17 income of the parties exceeds the highest level of the 18 schedule of basic child support obligation, except that 19 the basic child support obligation shall not be less than 20 the highest level of combined net income set forth in the 21 schedule of basic child support obligation. 22 (3.6) Extracurricular activities and school expenses. 23 The court, in its discretion, in addition to the basic 24 child support obligation, may order either or both parents 25 owing a duty of support to the child to contribute to the 26 reasonable school and extracurricular activity expenses SB3524 Enrolled - 15 - LRB104 20266 JRC 33717 b 1 incurred which are intended to enhance the educational, 2 athletic, social, or cultural development of the child. 3 (3.7) Child care expenses. The court, in its 4 discretion, in addition to the basic child support 5 obligation, may order either or both parents owing a duty 6 of support to the child to contribute to the reasonable 7 child care expenses of the child. The child care expenses 8 shall be made payable directly to a party or directly to 9 the child care provider at the time of child care 10 services. 11 (A) "Child care expenses" means actual expenses 12 reasonably necessary to enable a parent or non-parent 13 custodian to be employed, to attend educational or 14 vocational training programs to improve employment 15 opportunities, or to search for employment. "Child 16 care expenses" also includes deposits for securing 17 placement in a child care program, the cost of before 18 and after school care, and camps when school is not in 19 session. A child's special needs shall be a 20 consideration in determining reasonable child care 21 expenses. 22 (B) Child care expenses shall be prorated in 23 proportion to each parent's percentage share of 24 combined net income, and may be added to the basic 25 child support obligation if not paid directly by each 26 parent to the provider of child care services. The SB3524 Enrolled - 16 - LRB104 20266 JRC 33717 b 1 obligor's and obligee's portion of actual child care 2 expenses shall appear in the support order. If 3 allowed, the value of the federal income tax credit 4 for child care shall be subtracted from the actual 5 cost to determine the net child care costs. 6 (C) The amount of child care expenses shall be 7 adequate to obtain reasonable and necessary child 8 care. The actual child care expenses shall be used to 9 calculate the child care expenses, if available. When 10 actual child care expenses vary, the actual child care 11 expenses may be averaged over the most recent 12-month 12 period. When a parent is temporarily unemployed or 13 temporarily not attending educational or vocational 14 training programs, future child care expenses shall be 15 based upon prospective expenses to be incurred upon 16 return to employment or educational or vocational 17 training programs. 18 (D) An order for child care expenses may be 19 modified upon a showing of a substantial change in 20 circumstances. The party incurring child care expenses 21 shall notify the other party within 14 days of any 22 change in the amount of child care expenses that would 23 affect the annualized child care amount as determined 24 in the support order. 25 (3.8) Shared physical care. If parents have shared 26 physical care of a child, the court shall calculate the SB3524 Enrolled - 17 - LRB104 20266 JRC 33717 b 1 shared care child support obligation. 2 (1) Shared Physical Care. Shared physical care 3 means each parent exercises 110 or more overnights per 4 year with the child, or 110 or more overnight 5 equivalents as determined by a court as a deviation 6 from guidelines or upon agreement by the parties. 7 Overnight equivalents are calculated by using a method 8 other than overnights if the parent has significant 9 parenting time periods on separate days in which the 10 child is in the parent's physical care and under the 11 direct care of that parent but does not stay 12 overnight. 13 (2) Shared Care Child Support Obligation. If 14 parents have shared physical care of a child, the 15 basic child support obligation shall be multiplied by 16 1.5 to calculate the combined shared care child 17 support obligation. The court shall determine each 18 parent's portion of the shared care child support 19 obligation based on the parent's percentage share of 20 combined adjusted net income. The shared care child 21 support obligation is then computed for each parent by 22 multiplying that parent's portion of the shared care 23 support obligation by the percentage of time the child 24 spends with the other parent and determining any 25 adjustment for shared physical custody that is less 26 than 146 overnights or overnight equivalents. The SB3524 Enrolled - 18 - LRB104 20266 JRC 33717 b 1 respective shared care child support obligations are 2 then offset, with the parent owing more paying the 3 difference in child support. 4 (3) Adjustment. When a parent has shared physical 5 care for less than 146 overnights or overnight 6 equivalents per year, the shared care child support 7 obligation for that parent shall be increased by the 8 percentage in the Adjustment Table below. 9 Number of Overnights Percentage 10 110-114 10% 11 115-119 9% 12 120-124 8% 13 125-129 7% 14 130-134 6% 15 135-139 4% 16 140-145 2% 17 The shared care child support obligation after 18 adjustment may not be greater than the amount that 19 would have been ordered under the basic support 20 guidelines in any event. 21 (4) The Department of Healthcare and Family 22 Services. The worksheets to calculate the shared care 23 child support obligation, including the adjustment, 24 shall be promulgated by the Department of Healthcare 25 and Family Services. If each parent exercises 146 or 26 more overnights per year with the child, the basic SB3524 Enrolled - 19 - LRB104 20266 JRC 33717 b 1 child support obligation is multiplied by 1.5 to 2 calculate the shared care child support obligation. 3 The court shall determine each parent's share of the 4 shared care child support obligation based on the 5 parent's percentage share of combined net income. The 6 child support obligation is then computed for each 7 parent by multiplying that parent's portion of the 8 shared care support obligation by the percentage of 9 time the child spends with the other parent. The 10 respective child support obligations are then offset, 11 with the parent owing more child support paying the 12 difference between the child support amounts. The 13 Illinois Department of Healthcare and Family Services 14 shall promulgate a worksheet to calculate child 15 support in cases in which the parents have shared 16 physical care and use the standardized tax amount to 17 determine net income. 18 (3.9) Split physical care. When there is more than one 19 child and each parent has physical care of at least one but 20 not all of the children, the support is calculated by 21 using 2 child support worksheets to determine the support 22 each parent owes the other. The support shall be 23 calculated as follows: 24 (A) compute the support the first parent would owe 25 to other parent as if the child in his or her care was 26 the only child of the parties; then SB3524 Enrolled - 20 - LRB104 20266 JRC 33717 b 1 (B) compute the support the other parent would owe 2 to the first parent as if the child in his or her care 3 were the only child of the parties; then 4 (C) subtract the lesser support obligation from 5 the greater. 6 The parent who owes the greater obligation shall be 7 ordered to pay the difference in support to the other 8 parent, unless the court determines, pursuant to other 9 provisions of this Section, that it should deviate from 10 the guidelines. 11 (4) Health care to be addressed by the court. 12 (A) A portion of the basic child support 13 obligation is intended to cover basic ordinary 14 out-of-pocket medical expenses. The court, in its 15 discretion, in addition to the basic child support 16 obligation, shall also provide for the child's current 17 and future medical needs by ordering either or both 18 parents to initiate health insurance coverage for the 19 child through currently effective health insurance 20 policies held by the parent or parents, purchase one 21 or more or all health, dental, or vision insurance 22 policies for the child, or provide for the child's 23 current and future medical needs through some other 24 manner. 25 (B) The court, in its discretion, may order either 26 or both parents to contribute to the reasonable health SB3524 Enrolled - 21 - LRB104 20266 JRC 33717 b 1 care needs of the child not covered by insurance, 2 including, but not limited to, unreimbursed medical, 3 dental, orthodontic, or vision expenses and any 4 prescription medication for the child not covered 5 under the child's health insurance. 6 (C) If neither parent has access to appropriate 7 private health insurance coverage, the court may 8 order: 9 (I) one or both parents to provide health 10 insurance coverage at any time it becomes 11 available at a reasonable cost; or 12 (II) the parent or non-parent custodian with 13 primary physical responsibility for the child to 14 apply for public health insurance coverage for the 15 child and require either or both parents to pay a 16 reasonable amount of the cost of health insurance 17 for the child. 18 The order may also provide that any time private 19 health insurance coverage is available at a reasonable 20 cost to that party it will be provided instead of cash 21 medical support. As used in this Section, "cash 22 medical support" means an amount ordered to be paid 23 toward the cost of health insurance provided by a 24 public entity or by another person through employment 25 or otherwise or for other medical costs not covered by 26 insurance. SB3524 Enrolled - 22 - LRB104 20266 JRC 33717 b 1 (D) The amount to be added to the basic child 2 support obligation shall be the actual amount of the 3 total health insurance premium that is attributable to 4 the child who is the subject of the order. If this 5 amount is not available or cannot be verified, the 6 total cost of the health insurance premium shall be 7 divided by the total number of persons covered by the 8 policy. The cost per person derived from this 9 calculation shall be multiplied by the number of 10 children who are the subject of the order and who are 11 covered under the health insurance policy. This amount 12 shall be added to the basic child support obligation 13 and shall be allocated between the parents in 14 proportion to their respective net incomes. 15 (E) After the health insurance premium for the 16 child is added to the basic child support obligation 17 and allocated between the parents in proportion to 18 their respective incomes for child support purposes, 19 if the obligor is paying the premium, the amount 20 calculated for the obligee's share of the health 21 insurance premium for the child shall be deducted from 22 the obligor's share of the total child support 23 obligation. If the obligee is paying for private 24 health insurance for the child, the child support 25 obligation shall be increased by the obligor's share 26 of the premium payment. The obligor's and obligee's SB3524 Enrolled - 23 - LRB104 20266 JRC 33717 b 1 portion of health insurance costs shall appear in the 2 support order. 3 (F) Prior to allowing the health insurance 4 adjustment, the parent requesting the adjustment must 5 submit proof that the child has been enrolled in a 6 health insurance plan and must submit proof of the 7 cost of the premium. The court shall require the 8 parent receiving the adjustment to annually submit 9 proof of continued coverage of the child to the other 10 parent, or as designated by the court. 11 (G) A reasonable cost for providing health 12 insurance coverage for the child may not exceed 5% of 13 the providing parent's gross income. Parents with a 14 net income below 133% of the most recent United States 15 Department of Health and Human Services Federal 16 Poverty Guidelines or whose child is covered by 17 Medicaid based on that parent's income may not be 18 ordered to contribute toward or provide private 19 coverage, unless private coverage is obtainable 20 without any financial contribution by that parent. 21 (H) If dental or vision insurance is included as 22 part of the employer's medical plan, the coverage 23 shall be maintained for the child. If not included in 24 the employer's medical plan, adding the dental or 25 vision insurance for the child is at the discretion of 26 the court. SB3524 Enrolled - 24 - LRB104 20266 JRC 33717 b 1 (I) If a parent has been directed to provide 2 health insurance pursuant to this paragraph and that 3 parent's spouse or legally recognized partner provides 4 the insurance for the benefit of the child either 5 directly or through employment, a credit on the child 6 support worksheet shall be given to that parent in the 7 same manner as if the premium were paid by that parent. 8 (4.5) In a proceeding for child support following 9 dissolution of the marriage or civil union by a court that 10 lacked personal jurisdiction over the absent spouse, and 11 in which the court is requiring payment of support for the 12 period before the date an order for current support is 13 entered, there is a rebuttable presumption that the 14 obligor's net income for the prior period was the same as 15 his or her net income at the time the order for current 16 support is entered. 17 (5) If the net income cannot be determined because of 18 default or any other reason, the court shall order support 19 in an amount considered reasonable in the particular case. 20 The final order in all cases shall state the support level 21 in dollar amounts. However, if the court finds that the 22 child support amount cannot be expressed exclusively as a 23 dollar amount because all or a portion of the obligor's 24 net income is uncertain as to source, time of payment, or 25 amount, the court may order a percentage amount of support 26 in addition to a specific dollar amount and enter such SB3524 Enrolled - 25 - LRB104 20266 JRC 33717 b 1 other orders as may be necessary to determine and enforce, 2 on a timely basis, the applicable support ordered. 3 (6) If (i) the obligor was properly served with a 4 request for discovery of financial information relating to 5 the obligor's ability to provide child support, (ii) the 6 obligor failed to comply with the request, despite having 7 been ordered to do so by the court, and (iii) the obligor 8 is not present at the hearing to determine support despite 9 having received proper notice, then any relevant financial 10 information concerning the obligor's ability to provide 11 child support that was obtained pursuant to subpoena and 12 proper notice shall be admitted into evidence without the 13 need to establish any further foundation for its 14 admission. 15 (a-3) Life insurance to secure support. At the discretion 16 of the court, a child support obligation pursuant to this 17 Section and Sections 510, 513, and 513.5 of this Act may be 18 secured, in whole or in part, by reasonably affordable life 19 insurance on the life of one or both parents on such terms as 20 the parties agree or as the court orders. The court may require 21 such insurance remain in full force and effect until the 22 termination of all obligations of support, subject to the 23 following: 24 (1) Existing life insurance. The court shall be 25 apprised through evidence, stipulation, or otherwise as to 26 the level, ownership, and type of existing life insurance SB3524 Enrolled - 26 - LRB104 20266 JRC 33717 b 1 death benefit coverage available to one or both parents, 2 the cost of the premiums, cost ratings, and escalations 3 and assignment of the policy, if applicable, and all other 4 relevant circumstances. The court shall make findings 5 relative thereto. 6 (2) New life insurance. The court shall be apprised 7 through evidence, stipulation, or otherwise as to the 8 availability of obtaining reasonably affordable new life 9 insurance. To the extent the court determines that the 10 support obligations should be secured, in whole or in 11 part, by new life insurance on the life of one or both 12 parents, the court may order that one or both parents 13 comply with all requirements to obtain such new life 14 insurance through employment, trade union, fraternal 15 organizations, associations, or individual means. 16 In determining the level and type of death benefits 17 coverage to be obtained by a parent, the court shall 18 consider access and availability of life insurance to that 19 parent, the cost of the premium, cost ratings, and 20 escalations, if applicable, and all other relevant 21 circumstances. 22 (3) Other security. If life insurance is unavailable 23 to a parent, the court, in its discretion, or as agreed to 24 by the parties, may order other equitable and reasonable 25 means to secure a child support obligation. 26 (a-5) In an action to enforce an order for child support SB3524 Enrolled - 27 - LRB104 20266 JRC 33717 b 1 based on the obligor's failure to make support payments as 2 required by the order, notice of proceedings to hold the 3 obligor in contempt for that failure may be served on the 4 obligor by personal service or by regular mail addressed to 5 the last known address of the obligor. The last known address 6 of the obligor may be determined from records of the clerk of 7 the court, from the Federal Case Registry of Child Support 8 Orders, or by any other reasonable means. 9 (b) Failure of either parent to comply with an order to pay 10 support shall be punishable as in other cases of contempt. In 11 addition to other penalties provided by law the court may, 12 after finding the parent guilty of contempt, order that the 13 parent be: 14 (1) placed on probation with such conditions of 15 probation as the court deems advisable; 16 (2) sentenced to periodic imprisonment for a period 17 not to exceed 6 months; provided, however, that the court 18 may permit the parent to be released for periods of time 19 during the day or night to: 20 (A) work; or 21 (B) conduct a business or other self-employed 22 occupation. 23 The court may further order any part or all of the earnings 24 of a parent during a sentence of periodic imprisonment paid to 25 the Clerk of the Circuit Court or to the parent having physical 26 possession of the child or to the non-parent custodian having SB3524 Enrolled - 28 - LRB104 20266 JRC 33717 b 1 custody of the child of the sentenced parent for the support of 2 the child until further order of the court. 3 If a parent who is found guilty of contempt for failure to 4 comply with an order to pay support is a person who conducts a 5 business or who is self-employed, the court in addition to 6 other penalties provided by law may order that the parent do 7 one or more of the following: (i) provide to the court monthly 8 financial statements showing income and expenses from the 9 business or the self-employment; (ii) seek employment and 10 report periodically to the court with a diary, listing, or 11 other memorandum of his or her employment search efforts; or 12 (iii) report to the Department of Employment Security for job 13 search services to find employment that will be subject to 14 withholding for child support. 15 If there is a unity of interest and ownership sufficient 16 to render no financial separation between an obligor and 17 another person or persons or business entity, the court may 18 pierce the ownership veil of the person, persons, or business 19 entity to discover assets of the obligor held in the name of 20 that person, those persons, or that business entity. The 21 following circumstances are sufficient to authorize a court to 22 order discovery of the assets of a person, persons, or 23 business entity and to compel the application of any 24 discovered assets toward payment on the judgment for support: 25 (1) the obligor and the person, persons, or business 26 entity maintain records together. SB3524 Enrolled - 29 - LRB104 20266 JRC 33717 b 1 (2) the obligor and the person, persons, or business 2 entity fail to maintain an arm's length relationship 3 between themselves with regard to any assets. 4 (3) the obligor transfers assets to the person, 5 persons, or business entity with the intent to perpetrate 6 a fraud on the obligee. 7 With respect to assets which are real property, no order 8 entered under this paragraph shall affect the rights of bona 9 fide purchasers, mortgagees, judgment creditors, or other lien 10 holders who acquire their interests in the property prior to 11 the time a notice of lis pendens pursuant to the Code of Civil 12 Procedure or a copy of the order is placed of record in the 13 office of the recorder of deeds for the county in which the 14 real property is located. 15 The court may also order in cases where the parent is 90 16 days or more delinquent in payment of support or has been 17 adjudicated in arrears in an amount equal to 90 days 18 obligation or more, that the parent's Illinois driving 19 privileges be suspended until the court determines that the 20 parent is in compliance with the order of support. The court 21 may also order that the parent be issued a family financial 22 responsibility driving permit that would allow limited driving 23 privileges for employment and medical purposes in accordance 24 with Section 7-702.1 of the Illinois Vehicle Code. The Clerk 25 of the Circuit Court shall certify the order suspending the 26 driving privileges of the parent or granting the issuance of a SB3524 Enrolled - 30 - LRB104 20266 JRC 33717 b 1 family financial responsibility driving permit to the 2 Secretary of State on forms prescribed by the Secretary of 3 State. Upon receipt of the authenticated documents, the 4 Secretary of State shall suspend the parent's driving 5 privileges until further order of the court and shall, if 6 ordered by the court, subject to the provisions of Section 7 7-702.1 of the Illinois Vehicle Code, issue a family financial 8 responsibility driving permit to the parent. 9 In addition to the penalties or punishment that may be 10 imposed under this Section, any person whose conduct 11 constitutes a violation of Section 15 of the Non-Support 12 Punishment Act may be prosecuted under that Act, and a person 13 convicted under that Act may be sentenced in accordance with 14 that Act. The sentence may include but need not be limited to a 15 requirement that the person perform community service under 16 Section 50 of that Act or participate in a work alternative 17 program under Section 50 of that Act. A person may not be 18 required to participate in a work alternative program under 19 Section 50 of that Act if the person is currently 20 participating in a work program pursuant to Section 505.1 of 21 this Act. 22 A support obligation, or any portion of a support 23 obligation, which becomes due and remains unpaid as of the end 24 of each month, excluding the child support that was due for 25 that month to the extent that it was not paid in that month, 26 shall accrue simple interest as set forth in Section 12-109 of SB3524 Enrolled - 31 - LRB104 20266 JRC 33717 b 1 the Code of Civil Procedure. An order for support entered or 2 modified on or after January 1, 2006 shall contain a statement 3 that a support obligation required under the order, or any 4 portion of a support obligation required under the order, that 5 becomes due and remains unpaid as of the end of each month, 6 excluding the child support that was due for that month to the 7 extent that it was not paid in that month, shall accrue simple 8 interest as set forth in Section 12-109 of the Code of Civil 9 Procedure. Failure to include the statement in the order for 10 support does not affect the validity of the order or the 11 accrual of interest as provided in this Section. 12 (c) A one-time charge of 20% is imposable upon the amount 13 of past-due child support owed on July 1, 1988 which has 14 accrued under a support order entered by the court. The charge 15 shall be imposed in accordance with the provisions of Section 16 10-21 of the Illinois Public Aid Code and shall be enforced by 17 the court upon petition. 18 (d) Any new or existing support order entered by the court 19 under this Section shall be deemed to be a series of judgments 20 against the person obligated to pay support thereunder, each 21 such judgment to be in the amount of each payment or 22 installment of support and each such judgment to be deemed 23 entered as of the date the corresponding payment or 24 installment becomes due under the terms of the support order. 25 Each such judgment shall have the full force, effect and 26 attributes of any other judgment of this State, including the SB3524 Enrolled - 32 - LRB104 20266 JRC 33717 b 1 ability to be enforced. Notwithstanding any other State or 2 local law to the contrary, a lien arises by operation of law 3 against the real and personal property of the obligor for each 4 installment of overdue support owed by the obligor. 5 (e) When child support is to be paid through the Clerk of 6 the Court in a county of 500,000 inhabitants or less, the order 7 shall direct the obligor to pay to the Clerk, in addition to 8 the child support payments, all fees imposed by the county 9 board under paragraph (2) of subsection (j-5) of Section 27.1b 10 of the Clerks of Courts Act. When child support is to be paid 11 through the clerk of the court in a county of more than 500,000 12 but less than 3,000,000 inhabitants, the order shall direct 13 the obligor to pay to the clerk, in addition to the child 14 support payments, all fees imposed by the county board under 15 paragraph (4) of subsection (bb) of Section 27.2 of the Clerks 16 of Courts Act. Unless paid pursuant to an Income Withholding 17 Order/Notice for Support, the payment of the fee shall be by 18 payment acceptable to the clerk and shall be made to the order 19 of the Clerk. 20 (f) All orders for support, when entered or modified, 21 shall include a provision requiring the obligor to notify the 22 court and, in cases in which a party is receiving child and 23 spouse services under Article X of the Illinois Public Aid 24 Code, the Department of Healthcare and Family Services, within 25 7 days, (i) of the name and address of any new employer of the 26 obligor, (ii) whether the obligor has access to health SB3524 Enrolled - 33 - LRB104 20266 JRC 33717 b 1 insurance coverage through the employer or other group 2 coverage and, if so, the policy name and number and the names 3 of persons covered under the policy, except only the initials 4 of any covered minors shall be included, and (iii) of any new 5 residential or mailing address or telephone number of the 6 obligor. In any subsequent action to enforce a support order, 7 upon a sufficient showing that a diligent effort has been made 8 to ascertain the location of the obligor, service of process 9 or provision of notice necessary in the case may be made at the 10 last known address of the obligor in any manner expressly 11 provided by the Code of Civil Procedure or this Act, which 12 service shall be sufficient for purposes of due process. 13 (g) An order for support shall include a date on which the 14 current support obligation terminates. The termination date 15 shall be no earlier than the date on which the child covered by 16 the order will attain the age of 18. However, if the child will 17 not graduate from high school until after attaining the age of 18 18, then the termination date shall be no earlier than the 19 earlier of the date on which the child's high school 20 graduation will occur or the date on which the child will 21 attain the age of 19. The order for support shall state that 22 the termination date does not apply to any arrearage that may 23 remain unpaid on that date. Nothing in this subsection shall 24 be construed to prevent the court from modifying the order or 25 terminating the order in the event the child is otherwise 26 emancipated. SB3524 Enrolled - 34 - LRB104 20266 JRC 33717 b 1 (g-5) If there is an unpaid arrearage or delinquency (as 2 those terms are defined in the Income Withholding for Support 3 Act) equal to at least one month's support obligation on the 4 termination date stated in the order for support or, if there 5 is no termination date stated in the order, on the date the 6 child attains the age of majority or is otherwise emancipated, 7 the periodic amount required to be paid for current support of 8 that child immediately prior to that date shall automatically 9 continue to be an obligation, not as current support but as 10 periodic payment toward satisfaction of the unpaid arrearage 11 or delinquency. That periodic payment shall be in addition to 12 any periodic payment previously required for satisfaction of 13 the arrearage or delinquency. The total periodic amount to be 14 paid toward satisfaction of the arrearage or delinquency may 15 be enforced and collected by any method provided by law for 16 enforcement and collection of child support, including but not 17 limited to income withholding under the Income Withholding for 18 Support Act. Each order for support entered or modified on or 19 after January 1, 2005 (the effective date of Public Act 20 93-1061) must contain a statement notifying the parties of the 21 requirements of this subsection. Failure to include the 22 statement in the order for support does not affect the 23 validity of the order or the operation of the provisions of 24 this subsection with regard to the order. This subsection 25 shall not be construed to prevent or affect the establishment 26 or modification of an order for support of a minor child or the SB3524 Enrolled - 35 - LRB104 20266 JRC 33717 b 1 establishment or modification of an order for support of a 2 non-minor child or educational expenses under Section 513 of 3 this Act. 4 (h) An order entered under this Section shall include a 5 provision requiring both parents to exchange information 6 annually, and either parent to report to the other parent and 7 to the Clerk of Court within 10 days each time either parent 8 obtains new employment, and each time either parent's 9 employment is terminated for any reason. The information 10 exchanged or reported report shall be in writing and shall 11 verify the parent's net income as defined in this Section. In , 12 in the case of new employment, the information shall include 13 the name and address of the new employer. Failure to report new 14 employment or the termination of current employment, if 15 coupled with nonpayment of support for a period in excess of 60 16 days, is indirect criminal contempt. For either parent 17 arrested for failure to report new employment bond shall be 18 set in the amount of the child support that should have been 19 paid during the period of unreported employment. An order 20 entered under this Section shall also include a provision 21 requiring either obligor and obligee to advise the other of a 22 change in residence within 5 days of the change except when the 23 court finds that the physical, mental, or emotional health of 24 a party or that of a child, or both, would be seriously 25 endangered by disclosure of the party's address. 26 (i) The court does not lose the powers of contempt, SB3524 Enrolled - 36 - LRB104 20266 JRC 33717 b 1 driver's license suspension, or other child support 2 enforcement mechanisms, including, but not limited to, 3 criminal prosecution as set forth in this Act, upon the 4 emancipation of the minor child. 5 (Source: P.A. 103-967, eff. 1-1-25; 104-340, eff. 8-15-25.) 6 (750 ILCS 5/510) (from Ch. 40, par. 510) 7 Sec. 510. Modification and termination of provisions for 8 maintenance, support, educational expenses, and prope