A court may impute a parent's income for purposes of child support if:

1. (1) The parent does not produce sufficient proof of income;
2. (2) The parent's employment status is unknown;
3. (3) The parent is underemployed; or
4. (4) The parent is unemployed. The income amount imputed may not be less than the current state minimum wage multiplied by one thousand eight hundred twenty hours. To determine the amount of income to impute to the parent, the court may consider any factor relevant to the parent's ability to earn income, including the parent's age, criminal record, education, experience, health, occupational skills, the employment opportunities in the geographical area where the parent resides. The amount of income imputed may be based on the parent's past income data, data on wage rates for various occupations and locations published by the United States Bureau of Labor Statistics or any other federal or state government agency, or job advertisements. No income may be imputed to a parent who has been sentenced to serve a term of incarceration or confinement of more than one hundred eighty days, or to a parent who is physically or mentally disabled to the extent that the parent cannot earn income.

Source: SL 2009, ch 130 , § 9; SL 2011, ch 1 (Ex. Ord. 11-1), § 33, eff. Apr. 12, 2011; SL 2013, ch 119 , § 2; SL 2022, ch 81 , § 7; SL 2026, ch 121 , § 5.