SD SB162

Adds federal income tax consequences from claiming a child as a dependent as a new factor courts must consider when deviating from standard child support calculations

Amends South Dakota Codified Law § 25-7-6.10, which governs when courts may deviate from the child support obligation schedule

Deviation from the standard schedule requires specific findings and must be raised by either party

Existing factors for deviation include subsequent spouse income, financial hardship (presumed when support exceeds 50% of obligor's net income), child's special needs, parental agreements, obligations to other children, and voluntary unemployment