(a) The guidelines for the support of a child in this section are specifically designed to apply to situations in which the obligor’s monthly net resources are not greater than $7,500 or the adjusted amount determined under Subsection (a-1), whichever is greater.

(a-1)  The dollar amount prescribed by Subsection (a) above is adjusted every six years as necessary to reflect inflation.  The Title IV-D agency shall compute the adjusted amount, to take effect beginning September 1 of the year of the adjustment, based on the percentage change in the consumer price index during the 72-month period preceding March 1 of the year of the adjustment, as rounded to the nearest $50 increment.  The Title IV-D agency shall publish the adjusted amount in the Texas Register before September 1 of the year in which the adjustment takes effect.  For purposes of this subsection, “consumer price index” has the meaning assigned by Section 341.201, Finance Code.

(a-2)  The initial adjustment required by Subsection (a-1) shall take effect September 1, 2013.  This subsection expires September 1, 2014.

(b)        if the obligor’s monthly net resources are not greater than the amount provided by Subsection (a), the court shall presumptively apply the following schedule in rendering the child support order: 

CHILD SUPPORT GUIDELINES
BASED ON THE MONTHLY NET RESOURCES OF THE OBLIGOR 

1 child              20% of Obligor’s Net Resources
2 children          25% of Obligor’s Net Resources
3 children          30% of Obligor’s Net Resources
4 children          35% of Obligor’s Net Resources
5 children          40% of Obligor’s Net Resources
6+ children        Not less than the amount for 5 children

Depending on the number of other children an obligor has a duty to support, the percentage of child support may be lower.  For example, if the obligor was previously married and has 1 child to support in the previous marriage, the amount of support paid for one child before the court decreases to 17.50 percent.  See the chart below.

 Net resources are determined by deducting the following from the obligor’s income: 

1. Social Security Taxes;
2. Federal Income Tax based on the tax rate for a single person claiming one personal exemption and the standard deductions;
3. State Income Tax;
4. Union Dues (if such deductions are being withheld); and
5. Expenses for Health Insurance Coverage for Obligor’s Child(ren) (if such deductions are being withheld).