Allowable deductions from monthly gross income

Deductions from monthly gross income must be allowed as follows: (1) Income taxes payable based on the applicable tax rate for a single taxpayer and a monthly payroll period rather than the actual tax rate; (2) Social security and Medicare taxes based on the applicable tax rate for an employee or a self-employed taxpayer; (3) Contributions to an IRS qualified retirement plan not exceeding ten percent of gross income; (4) Actual business expenses of an employee, incurred for the benefit of his employer, not reimbursed; (5) Payments made on other support and maintenance orders. Source: SL 1989, ch 220 , § 7; SL 1997, ch 154 , § 4; SL 2001, ch 133 , § 3; SL 2005, ch 134 , § 2; SL 2022, ch 81 , § 2. 25-7-6.8. Repealed by SL 2018, ch 160 , § 1.