Mississippi’s child support statute provides presumptive percentages of take home pay as appropriate amounts for child support as follows: 14% for one child, 20% for two, 22% for three, etc. The current statute stops calculating support with a take home pay of $50,000, or a gross income of around $75,000. The new change raises the maximum take home pay to $100,000, which means the statute brings in incomes of around $130,000 and above, thereby covering over 95% of cases. This should make it easier for judges, lawyers and parties to calculate support obligations.
"In cases in which the adjusted gross income as defined in this section is more than One Hundred Thousand Dollars ($100,000) or less than Ten Thousand Dollars ($10,000), the court shall make a written finding in the record as to whether or not the application of the guidelines established in this section is reasonable."