relative to the definition of adjusted gross income with respect to child support guidelines.

For self-employed obligors, the deduction was narrowed from 50% of both self-employment tax AND Medicare taxes to only 50% of self-employment taxes. Self-employed parents can no longer deduct their Medicare tax portion when calculating adjusted gross income for child support.

For employee obligors, the deduction was clarified to explicitly state 100% of federal Old-Age, Survivors, and Disability Insurance (OASDI/Social Security) and Medicare taxes withheld from pay. The substance is largely the same as before but the language is more specific about which programs are covered.