A. As used in this act:
1.
"Gross income" includes earned and passive income from any source, except as excluded in this section;
2.
"Earned income" is defined as income received from labor or the sale of goods or services and
includes, but is not limited to, income from:
a. salaries,
b. wages,
c. tips
d. commissions,
e. bonuses,
f. severance pay,and
g. military pay, including hostile fire or imminent danger pay, combat pay, family separation pay, or hardship duty location pay; and
3. "Passive income" is defined as all other income and includes, but is not limited to, income from:
a. dividends,
b. pensions,
c. rent,
d. interest income,
e. trust income,
f. support alimony being received from someone other than the other parent in this case,
g. annuities,
h. social security benefits,
i. workers' compensation benefits,
j. unemployment insurance benefits,
k. disability insurance benefits,
l. gifts,
m. prizes,
n. gambling winnings,
o. lottery winnings, and
p. royalties.
B. Income specifically excluded is:
1. Actual child support received for children not before the court;
2. Adoption Assistance subsidy paid by the Department of Human Services;
3. Benefits received from means-tested public assistance programs including, but not limited to:
a. Temporary Assistance for Needy Families (TANF),
b. Supplemental Security Income (SSI),
c. Food Stamps, and
d. General Assistance and State Supplemental Payments for Aged, Blind and the Disabled;
4. The income of the child from any source, including, but not limited to, trust income and social security benefits drawn on the disability of the child; and
5. Payments received by the parent for the care of foster children.
C.
1. For purposes of computing gross income of the parents, gross income shall include for each parent whichever is the most equitable of:
a. all actual monthly income described in this section, plus such overtime and supplemental income as the court deems equitable,
b. the average of the gross monthly income for the time actually employed during the previous three (3) years,
c. the minimum wage paid for a forty-hour week, or
d. gross monthly income imputed as set forth in subsection D of this section.
2. If a parent is permanently physically or mentally incapacitated, the child support obligation shall be computed on the basis of actual monthly gross income.
* * *