Child Support Enforcement - Sarpy County Nebraska

Because there is no documented record of Rouse’s willfully failing or neglecting to
provide proper support when he had sufficient resources to provide such support, we
reverse, and remand for further proceedings.
Still good law:
Smith v. Smith, 12 Neb. App. 597, 681 N.W.2d 57 (2004)
When obligated parent was incarcerated, but not yet sentenced, child support
maybe based upon his regular rate of income pre-incarceration.
Distinguished from State v. Porter, below. In Smith, “There was no evidence from
which the court could determine whether James would be sentenced to a term of
incarceration.“ …”this case presents a factual scenario more akin to where an
individual is not incarcerated at the time of the initial child support award.”
State v. Porter, 259 Neb. 366, 610 N.W.2d 23 (2000)
When earning capacity is used as a basis for an initial determination of child support
under the Nebraska Child Support Guidelines, there must be some evidence that
the parent is capable of realizing such capacity through reasonable effort. When an
individual is incarcerated at the time initial child support is determined, the
individual’s preincarceration earnings cannot be considered.
Income “from all Sources…”
Disposable income, defined.
Disposable income shall mean that part of the income of any individual remaining after the
deduction from such income of any amounts required by law to be withheld, excepting the
amounts required to be deducted and withheld pursuant to the Income Withholding for Child
Support Act or those provisions of law allowing garnishment, attachment, or execution.
Source: Laws 1985, Second Spec. Sess., LB 7, § 27.
§43-1711 Income, defined.
Income shall mean (1) compensation paid, payable, due, or to be due for personal services,
whether denominated as wages, salary, earnings, income, commission, bonus, or otherwise, and
shall include any periodic payments pursuant to a pension or a retirement program and
dividends, and (2) any other income from whatever source derived.
Source: Laws 1985, Second Spec. Sess., LB 7, § 31; Laws 1993, LB 523, § 13
Total Monthly Income is defined as the “income of both parties derived from all
sources, except all means-tested public assistance benefits and payments received for
children of prior marriages.” – Nebraska Child Support Guidelines, §4-204
A note about Military Pay and Benefits:
Members of the military are often eligible for multiple types of pay, including base
pay, BAS (Basic Allowance for Subsistence) and BAH (Basic Allowance for Housing).
While base pay and other types of pay (incentive pay, enlistment bonuses, hardship
duty pay, to name a few) are taxable income, BAH and BAS are not.
See the following IRS publication for a complete breakdown:
www.irs.gov/publications/p3/ar02.html#en_US_publink100095947
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