Texas Child Support

Texas Child Support explained. Includes copy of law.

Texas applies percentages to "net resources" to determine child support. Net resources equals "resources" (gross annual income) less

* social security taxes;

* federal income tax based on the tax rate for a single person claiming one personal exemption and the standard deduction;

* state income tax;

* union dues;

* court–ordered expenses for the cost of health insurance or cash medical support for the children up to 9% of the amount of gross annual income; and

* if the obligor does not pay social security taxes, nondiscretionary retirement plan contributions.

The amounts of the personal exemption and standard deduction change each year because they are indexed to inflation.