13.35.150 Net income.
(a) Monthly net income shall be calculated by deducting the following expenses from monthly gross income:
(1) Federal, state and any applicable Tribal tax;
(2) Federal Insurance Contributions Act (FICA) deductions;
(3) Mandatory pension plan payments;
(4) Mandatory union or professional dues;
(5) State industrial insurance premiums;
(6) Court-ordered spousal or child support to the extent actually being paid;
(7) Up to $2,000.00 per year in voluntary pension payments actually made;
(8) Medicare withholding;
(9) Medical insurance premiums paid for the benefit of the children;
(10) Normal business expenses and self-employment taxes for self-employed persons;
(11) Extraordinary health expenses and uninsured catastrophic losses; and
(12) Minimum living expenses of natural or adopted children in the home.
(b) Justification shall be required for any business expense deduction about which there is disagreement. [Ord. 50 § 7.5(5), adopted, 3/23/2017.]