Bill
SB 3524
Illinois adopts standardized, guideline-based child support calculations with enforcement and health care provisions to ensure consistent, equitable obligations starting 2027.
Effective date: January 1, 2027
Purpose
- The bill amends the Illinois Marriage and Dissolution of Marriage Act to update and expand child support guidelines, computations, enforcement, and related provisions. The overarching goals are to standardize calculations, promote consistency and equity, address health care costs, and enhance enforcement and security for support obligations.
Key Provisions and Changes
1) Adoption of Child Support Guidelines
- The Department of Healthcare and Family Services (IDHFS) must adopt rules establishing:
- Child support guidelines
- Worksheets to calculate obligations
- A schedule of basic child support obligations based on combined net income and number of children
- Guidelines aim to reflect the percentage of combined net income that households with children typically spend in a two-parent household.
- Guideline-based calculations are the default starting point, with deviations allowed only upon a documented basis.
2) Calculation and Allocation of Basic Support
- Steps to compute basic child support:
- Determine each parent's monthly net income
- Add to obtain combined monthly net income
- Use the schedule to pick a basic obligation amount based on combined income and number of children
- Determine each parent's share of the obligation
- The receiving parent’s share is presumed to be spent directly on the child and is not payable to the other parent.
3) Income and Tax Considerations
- Definitions:
- Gross income includes most income sources but excludes means-tested public assistance and certain other child-specific or non-minor-child-related benefits.
- Net income = gross income minus standardized or individualized tax amounts and other adjustments.
- Tax methods:
- Standardized tax amount is used unless an individualized tax amount is warranted.
- Individualized tax amount may be used with specific tax attributes determined by agreement or court, potentially via Form 4506-T for transcripts.
- Maintenance (alimony) payments and other income adjustments can affect net income and child support.
4) Adjustments to Income
- Multi-family adjustment: if one parent supports a non-shared child, there are formulas to adjust net income based on actual support paid or reasonable estimates.
- Spousal maintenance adjustment: maintenance paid or payable to the other party (or to a former spouse) is deducted in calculating child support, with special handling if maintenance is tax-deductible for the payer.
5) Special Income Rules
- Unemployment/underemployment: potential income may be imputed, using factors like assets, education, job history, health, local job market, etc.
- If insufficient work history to determine earnings, a rebuttable presumption may set potential income at 75% of the federal poverty guideline for a single person.
- Income imputation requires an evidentiary basis.
6) Additional Support Features and Deviations
- Deviation from guidelines is allowed if it would be inequitable or inappropriate, with written findings detailing the reasons for deviation and the amount under guidelines.
- There is a minimum child support obligation: rebuttable presumption of $40 per month per child, with a maximum total of $120 per month per obligor (when income is at or below 100-75% of FPL for a single person).
- For parents with no gross income or certain disabilities, a zero-dollar order may apply.
7) Shared and Split Custody Scenarios
- Shared physical care (110+ overnights per year): a 1.5 multiplier applies to basic obligations, with proportionate shares based on net income and time spent with the other parent.
- Shared care with less than 146 overnights triggers an adjustment table (e.g., 110-114 overnights = +10%; 140-145 = +2%), with a cap ensuring the total cannot exceed guideline-based amounts.
- Split physical care (where each parent has some but not all children): calculations use two worksheets and net differences between obligations are paid from the obligor with the greater obligation.
8) Health Insurance and Medical Costs
- Health coverage is addressed as part of the basic obligation.
- Parents may be ordered to provide health insurance for the child, or to contribute to unreimbursed medical costs, dental, or vision care not covered by insurance.
- If private coverage is unavailable, alternatives include public coverage or cost-sharing arrangements.
- Premiums must be allocated between parents in proportion to net incomes; nonpayers may still receive credits or adjustments.
9) Enforcement and Contempt
- Contempt penalties for nonpayment include probation, periodic imprisonment (up to 6 months), and other sanctions.
- The bill provides mechanisms to enforce through income withholding, driving privileges suspension, and other remedies.
- An enhanced provision allows for piercing the corporate veil in certain asset-discovery scenarios to collect arrears.
10) Incarceration Modification Provision
- If a parent is incarcerated for more than 180 consecutive days, certain modifications apply:
- Incarceration may lead to a $0.00 child support obligation by operation of law, subject to notice and potential objections.
- After release, support resumes per the applicable guideline amounts after a 90-day period, with adjustments for actual release dates.
- Notices must include facility details and timelines; an objection triggers a hearing.
11) Life Insurance to Secure Support
- Courts may require life insurance on one or both parents to secure child support, with considerations for existing policies and affordability.
- If private insurance is unavailable, other security methods may be used.
12) Notice, Reporting, and Administrative Provisions
- Orders require annual information exchanges about employment, income, and addresses.
- Employers must be notified of changes under specific conditions.
- Notices of incarceration and other enforcement-related notices are codified with procedural steps.
13) Effective Date and Transitional Rules
- The act takes effect January 1, 2027.
- Provisions reference prior acts and transition rules for modifications and retained obligations.
Who Is Affected
- Parents obligated to pay/receive child support (obligors and obligees)
- Families with shared or split custody arrangements
- Parties with health insurance responsibilities for dependents
- Individuals subject to enforcement actions, incarceration, or contempt
- IDHFS and courts administering child support guidelines and calculations
Procedural and Timeline Aspects
- Establishes a formal guideline-based framework to be adopted by the IDHFS.
- Contains detailed timelines for notices related to incarceration and for modification processes.
- Provides specific dates for effectiveness and transitional rules for ongoing orders.
Note
- The bill includes numerous detailed subprovisions (3.1–3.9, a-3 through a-5, etc.) that fine-tune calculation methods, deviations, and enforcement. The above summarizes the central pillars and practical impacts.
Compiled from official sources — confirm details with the bill’s official record.
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