Child Support should be paid before taxes are assessed on an income, and then should be taxed as income when received by the Custodial Guardian. The amount that is paid to the Custodial Guardian should be grossed up so that the total after tax amount is equivalent to amount that the Custodial Guardian currently recieves. The Net dollar amount the Custodial Guardian recieves will be unchanged. By making child support a taxable income it will decrease the number of individuals who currently abuse and missuse welfare and other government programs while making other individuals who need governement help, eligible for these benefits. Essentially this will eliminate individuals who are the custodial guardian for multiple children from different sources currently living off welfare and child.



