MS SB2338

Amends Mississippi child support guidelines to establish a rebuttable presumption that guidelines are reasonable for adjusted gross incomes between $10,000 and $100,000 per month (increased from previous thresholds of $5,000 to $50,000).

Maintains child support percentages of adjusted gross income based on number of children: 14% for one child, 20% for two, 22% for three, 24% for four, and 26% for five or more children.

Requires courts to make written findings on the record when adjusted gross income falls outside the $10,000 to $100,000 range to determine if applying the guidelines would be reasonable.

Defines "adjusted gross income" to include wages, self-employment income, investments, workers' compensation, disability, unemployment benefits, alimony, and other earned income, minus mandatory deductions for taxes, Social Security, and certain retirement contributions.

Takes effect July 1, 2013.