25-7-6.7. Allowable deductions from monthly gross income.Deductions from monthly gross income must be allowed as follows:(1)Income taxes payable based on the applicable tax rate for a single taxpayer and a monthly payroll period rather than the actual tax rate;(2)Social security and Medicare taxes based on the applicable tax rate for an employee or a self-employed taxpayer;(3)Contributions to an IRS qualified retirement plan not exceeding ten percent of gross income;(4)Actual business expenses of an employee, incurred for the benefit of his employer, not reimbursed;(5)Payments made on other support and maintenance orders. Source: SL 1989, ch 220, §7; SL 1997, ch 154, §4; SL 2001, ch 133, §3; SL 2005, ch 134, §2; SL 2022, ch 81, §2.
South Dakota Legal Code