Me. Rev. Stat. » Title 19-A
Maine Revised Statutes

Me. Rev. Stat. tit. 19-A, § 2001 (2026)

Definitions

✓ current as of May 2026
Find cases: SyfertCases citing this section ME-LEGlegislature.maine.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 1995, c. 694, Pt. B, §2 (NEW); PL 1995, c. 694, Pt. E, §2 (AFF).]
1.  Basic support entitlement.  "Basic support entitlement" means the sum derived from the child support table appropriate for each child and the parties' gross income.  
[PL 2017, c. 30, §2 (AMD).]
2.  Child care costs.  "Child care costs" means the actual child care costs incurred by the parties for each child for whom support is being established that are related to that party's employment, education or training and are reasonable or customary in the area in which that party resides.  
[PL 1995, c. 694, Pt. B, §2 (NEW); PL 1995, c. 694, Pt. E, §2 (AFF).]
3.  Child support table.  "Child support table" means the schedule that has been adopted by the department under section 2011.  
[PL 2001, c. 554, §8 (AMD).]
3-A.  Enhanced support entitlement.  "Enhanced support entitlement" means the basic support entitlement multiplied by a factor of 1.5.  
[PL 2003, c. 415, §1 (NEW).]
4.  Extraordinary medical expenses.  "Extraordinary medical expenses" means recurring, uninsured medical expenses in excess of $250 per child or group of children per calendar year that can reasonably be predicted by the court or hearing officer at the time of establishment or modification of a support order. Responsibility for nonrecurring or subsequently occurring uninsured medical expenses in excess of $250 in the aggregate per child or group of children supported per calendar year must be divided between the parties in proportion to their adjusted gross incomes. These expenses include, but are not limited to, insurance copayments and deductibles, reasonable and necessary costs for orthodontia, dental treatment, eye care, eyeglasses, prescriptions, asthma treatment, physical therapy, chronic health problems and professional counseling or psychiatric therapy for diagnosed mental disorders.  
[PL 2001, c. 554, §9 (AMD).]
5.  Gross income.  "Gross income" means gross income of a party as follows.  
A. Gross income includes income from an ongoing source, including, but not limited to, salaries, wages, commissions, royalties, bonuses, dividends, severance pay, pensions, interest, trust funds, annuities, capital gains, social security benefits, disability insurance benefits, prizes, workers' compensation benefits, spousal support actually received pursuant to a preexisting order from a spouse who is not the parent of the child for whom support is being determined and educational grants, fellowships or subsidies that are available for personal living expenses. Gross income does not include child support or permanency guardianship subsidies received by either party for children other than the child for whom support is being determined.   [PL 2007, c. 284, §5 (AMD).]
B. Gross income includes expense reimbursements or in-kind payments received by a party in the course of employment or self-employment or operation of a business if the expense reimbursements or in-kind payments reduce personal living expenses.   [PL 1995, c. 694, Pt. B, §2 (NEW); PL 1995, c. 694, Pt. E, §2 (AFF).]
C. Gross income includes gross receipts minus ordinary and necessary expenses when a party is self-employed or derives income from proprietorship of a business, joint ownership of a partnership or a closely held business operation, and rents minus ordinary and necessary expenses. At the discretion of the court, amounts allowable by the United States Internal Revenue Service for the accelerated component of depreciation expenses or investment tax credits may or may not be treated as ordinary and necessary expenses. The court may also determine that other business expenses, including, but not limited to, business losses, are inappropriate for determining gross income for purposes of calculating child support.   [PL 1995, c. 694, Pt. B, §2 (NEW); PL 1995, c. 694, Pt. E, §2 (AFF).]
D. Gross income may include the difference between the amount a party is earning and that party's earning capacity when the party voluntarily becomes or remains unemployed or underemployed, if sufficient evidence is introduced concerning a party's current earning capacity. In the absence of evidence in the record to the contrary, a party that is personally providing primary care for a child under the age of 24 months is deemed not available for employment. The court shall consider anticipated child care and other work-related expenses in determining whether to impute income, or how much income to impute, to a party providing primary care to a child between the ages of 24 months and 12 years. A party who is incarcerated in a correctional or penal institution is deemed available only for employment that is available through such institutions.   [PL 2015, c. 186, §2 (AMD).]
E. Gross income of an obligor does not include the amount of a preexisting spousal support obligation to a former spouse who is not the parent of the child for whom support is being determined, a preexisting child support obligation pursuant to court or administrative order, or an appropriate amount of preexisting child support being voluntarily paid by a party who has a legal obligation to support that child.   [PL 2009, c. 290, §7 (AMD).]
F.   [PL 2001, c. 264, §2 (RP).]
G. Gross income does not include the amount of money received from means-tested public assistance programs, including, but not limited to, Temporary Assistance for Needy Families, supplemental security income, the Supplemental Nutrition Assistance Program and general assistance.   [PL 2023, c. 405, Pt. C, §3 (AMD).]
[PL 2023, c. 405, Pt. C, §3 (AMD).]
5-A.  Health plan. 
[PL 2009, c. 290, §8 (RP).]
5-B.  Medical care costs. 
[PL 2009, c. 290, §9 (RP).]
5-C.  Medical support. 
[PL 2009, c. 290, §10 (RP).]
6.  Parental support obligation.  "Parental support obligation" means the portion of total basic or enhanced support obligation a party is ordered to pay in money as child support.  
[PL 2003, c. 415, §2 (AMD).]
7.  Primary residence.  "Primary residence" means the residence of a child where that child receives residential care for more than 50% of the time on an annual basis if the parents do not provide substantially equal care as defined in subsection 8‑A.  
[PL 2003, c. 415, §2 (AMD).]
8.  Primary residential care provider.  "Primary residential care provider" means the party who provides residential care for a child for more than 50% of the time on an annual basis if the parents do not provide substantially equal care as defined in subsection 8‑A.  
[PL 2003, c. 415, §2 (AMD).]
8-A.  Substantially equal care.  "Substantially equal care" means that both parents participate substantially equally in the child's total care, which may include, but is not limited to, the child's residential, educational, recreational, child care and medical, dental and mental health care needs.  
[PL 2003, c. 415, §3 (NEW).]
9.  Support guidelines.  "Support guidelines" means the child support table and the criteria for application of the table set forth in section 2006.  
[PL 1995, c. 694, Pt. B, §2 (NEW); PL 1995, c. 694, Pt. E, §2 (AFF).]
10.  Total basic support obligation.  "Total basic support obligation" means the sum of money determined by adding the basic support entitlement, child care costs, extraordinary medical expenses and health insurance premiums.  
[PL 2003, c. 415, §4 (AMD).]
10-A.  Total enhanced support obligation.  "Total enhanced support obligation" means the sum of money determined by calculating the enhanced support entitlement. "Total enhanced support obligation" does not include child care costs, extraordinary medical expenses and health insurance premiums.  
[PL 2003, c. 415, §5 (NEW).]
11.  Twelve through 17 years; between the ages of 12 and 18 years. 
[PL 2017, c. 30, §3 (RP).]
SECTION HISTORY
PL 1995, c. 694, §B2 (NEW). PL 1995, c. 694, §E2 (AFF). PL 1997, c. 530, §A34 (AMD). PL 2001, c. 264, §§1,2 (AMD). PL 2001, c. 554, §§8,9 (AMD). PL 2003, c. 123, §1 (AMD). PL 2003, c. 415, §§1-5 (AMD). PL 2007, c. 284, §5 (AMD). PL 2007, c. 448, §§1-3 (AMD). PL 2009, c. 290, §§7-10 (AMD). PL 2015, c. 186, §2 (AMD). PL 2017, c. 30, §§2, 3 (AMD). PL 2023, c. 405, Pt. C, §3 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Notes of Decisions
Cited in 61 cases (10 in the last 5 years), 1999–2026 · leading case: Carolan v. Bell, 2007 ME 39 (Me. 2007).
Sort: Relevance Newest Treatment
Carolan v. Bell, 2007 ME 39 (Me. 2007). · cites it 20× “LEGAL ANALYSIS [¶ 11] This case requires us to consider the limits of a court's discretion to impute income to establish annual gross income for child support calculation purposes pursuant to 19-A M.R.S. § 2001(5) (2006). When calculating gross income for child support purposes,…”
James A. Ehret v. Deborah B. Ehret, 2016 ME 43 (Me. 2016). · cites it 2× “James’s financial statement indicates that he has an annual gross income of $87,012.”
Darcy L. Howard v. Patrick S. White, 2024 ME 9 (Me. 2024). · cites it 14× “Rather, Walker presented the question whether a 10 single lump sum severance payment from a former employer should be included in gross income for the purposes of child support calculations under 19-A M.R.S. § 2001(5)(A), not section 2001(5)(B).”
Koszegi v. Erickson, 855 A.2d 1168 (Me. 2004). · cites it 6× “[¶ 17] The statute governing calculation of gross income for the purpose of determining child support, 19-A M.R.S.A. § 2001(5), provides, in relevant part: “Gross income” means gross income of a party as follows: A.”
Daniel J. McLeod v. Louise M. Macul, 2016 ME 76 (Me. 2016). · cites it 3× “In particular, the court found that McLeod’s job, which had compensated him in the amount of $366,916 at the time of the divorce and provided insurance and a pension plan, ended June 30, 2014; concluded that his one-time severance package from that employment was not “income…”
Walker v. Walker, 2005 ME 21 (Me. 2005). · cites it 5× “19-A M.R.S.A. § 2001 (5)(B), (C) (1998).”
Mitchell v. Krieckhaus, 158 A.3d 951 (Me. 2017). · cites it 3× “” 19-A M.R.S. § 2001(8-A) (2016). [¶19] Because a finding of “substantially equal care” is not based on a limited list of statutory factors, but instead on an open-ended inquiry requiring findings regarding the extent to which the parents participate in the “child’s total care,”…”
Amy E. (Boddy) Dickens v. William John Boddy, 2015 ME 81 (Me. 2015). · cites it 4× “” 19-A M.R.S. § 2001(8-A) (2014). [¶ 16] Here, when calculating the new support obligation, the court was free to consider anew whether the parties were providing substantially equal care.”
Sarah B. McLean v. Ian R. Roberston, 2020 ME 15 (Me. 2020). · cites it 3× “4 [¶6] The court did not indicate why it did not include McLean’s fringe benefits in her gross income, despite the language of 19-A M.R.S. § 2001(5)(B) (2018), which states: Gross income includes expense reimbursements or in-kind payments received by a party in the course of…”
Dargie v. Dargie, 2001 ME 127 (Me. 2001). · cites it 2× “" 19-A M.R.S.A. § 2001(5) (1998). Two hundred thousand dollars in cash and notes is certainly a source of ongoing income.”
Sutherland v. Morrill, 2008 ME 6 (Me. 2008). · cites it 3× “§ 2006(5)(A) (2007), and by failing to make findings regarding whether the parties provide substantially equal care for their two children, 19-A M.R.S. §§ 2001(8-A), 2006(5)(D-1) (2007).”
Payne v. Payne, 2008 ME 35 (Me. 2008). · cites it 4× “19-A M.R.S. § 2001(5). The basic statutory definition speaks to cash benefits received.”
Show all 61 citing cases →
— Me. Rev. Stat. tit. 19-A, § 2001(1) — 1 case
Brown v. State of Maine, Dep't of Human Servs. (Me. Super. Ct 2001).
— Me. Rev. Stat. tit. 19-A, § 2001(3) — 2 cases
Mitchell v. Krieckhaus, 158 A.3d 951 (Me. 2017). “” 19-A M.R.S. § 2001(8-A) (2016). [¶19] Because a finding of “substantially equal care” is not based on a limited list of statutory factors, but instead on an open-ended inquiry requiring findings regarding the extent to which the parents participate in the “child’s total care,”…”
Joyce E. Mitchell v. Alexander S. Krieckhaus, 2017 ME 70 (Me. 2017).
— Me. Rev. Stat. tit. 19-A, § 2001(5) — 7 cases
Carolan v. Bell, 2007 ME 39 (Me. 2007). “LEGAL ANALYSIS [¶ 11] This case requires us to consider the limits of a court's discretion to impute income to establish annual gross income for child support calculation purposes pursuant to 19-A M.R.S. § 2001(5) (2006). When calculating gross income for child support purposes,…”
Dargie v. Dargie, 2001 ME 127 (Me. 2001). “" 19-A M.R.S.A. § 2001(5) (1998). Two hundred thousand dollars in cash and notes is certainly a source of ongoing income.”
Cynthia (Pray) Wood McKenna v. Thomas Pray, 2024 ME 58 (Me. 2024).
Walker v. Walker, 2005 ME 21 (Me. 2005). “19-A M.R.S.A. § 2001 (5)(B), (C) (1998).”
Lund v. Lund, 2007 ME 98 (Me. 2007).
— Me. Rev. Stat. tit. 19-A, § 2001(5)(A) — 17 cases
Carolan v. Bell, 2007 ME 39 (Me. 2007). “LEGAL ANALYSIS [¶ 11] This case requires us to consider the limits of a court's discretion to impute income to establish annual gross income for child support calculation purposes pursuant to 19-A M.R.S. § 2001(5) (2006). When calculating gross income for child support purposes,…”
Daniel J. McLeod v. Louise M. Macul, 2016 ME 76 (Me. 2016). “In particular, the court found that McLeod’s job, which had compensated him in the amount of $366,916 at the time of the divorce and provided insurance and a pension plan, ended June 30, 2014; concluded that his one-time severance package from that employment was not “income…”
Walker v. Walker, 2005 ME 21 (Me. 2005). “19-A M.R.S.A. § 2001 (5)(B), (C) (1998).”
Young v. Young, 973 A.2d 765 (Me. 2009).
Coppola v. Coppola, 938 A.2d 786 (Me. 2007).
— Me. Rev. Stat. tit. 19-A, § 2001(5)(B) — 6 cases
Darcy L. Howard v. Patrick S. White, 2024 ME 9 (Me. 2024). “Rather, Walker presented the question whether a 10 single lump sum severance payment from a former employer should be included in gross income for the purposes of child support calculations under 19-A M.R.S. § 2001(5)(A), not section 2001(5)(B).”
Carolan v. Bell, 2007 ME 39 (Me. 2007). “LEGAL ANALYSIS [¶ 11] This case requires us to consider the limits of a court's discretion to impute income to establish annual gross income for child support calculation purposes pursuant to 19-A M.R.S. § 2001(5) (2006). When calculating gross income for child support purposes,…”
James A. Ehret v. Deborah B. Ehret, 2016 ME 43 (Me. 2016). “James’s financial statement indicates that he has an annual gross income of $87,012.”
Sarah B. McLean v. Ian R. Roberston, 2020 ME 15 (Me. 2020). “4 [¶6] The court did not indicate why it did not include McLean’s fringe benefits in her gross income, despite the language of 19-A M.R.S. § 2001(5)(B) (2018), which states: Gross income includes expense reimbursements or in-kind payments received by a party in the course of…”
Valerie R. (Bishop-Martel) Winn v. Jean Martel, 2020 ME 4 (Me. 2020).
— Me. Rev. Stat. tit. 19-A, § 2001(5)(C) — 3 cases
Zack Francoeur v. Meagan Berube, 2023 ME 27 (Me. 2023).
Valerie R. (Bishop-Martel) Winn v. Jean Martel, 2020 ME 4 (Me. 2020).
Valerie R. (Bishop-Martel) Winn v. Jean Martel, 2020 ME 4 (Me. 2020).
— Me. Rev. Stat. tit. 19-A, § 2001(5)(D) — 29 cases
James A. Ehret v. Deborah B. Ehret, 2016 ME 43 (Me. 2016). “James’s financial statement indicates that he has an annual gross income of $87,012.”
Koller v. Reft, 71 P.3d 800 (Alaska 2003).
Nadeau v. Nadeau, 957 A.2d 108 (Me. 2008).
White v. Nason, 2005 ME 73 (Me. 2005).
Wrenn v. Lewis, 2003 ME 29 (Me. 2003).
— Me. Rev. Stat. tit. 19-A, § 2001(5)(E) — 3 cases
Koszegi v. Erickson, 855 A.2d 1168 (Me. 2004). “[¶ 17] The statute governing calculation of gross income for the purpose of determining child support, 19-A M.R.S.A. § 2001(5), provides, in relevant part: “Gross income” means gross income of a party as follows: A.”
Maine Dep't of Health & Human Servs. v. Dube (Me. Super. Ct 2021).
Williams v. Hill (Me. Super. Ct 2000).
— Me. Rev. Stat. tit. 19-A, § 2001(5)(G) — 2 cases
Metz v. Metz, 101 P.3d 779 (Nev. 2004).
Weston v. Weston, 2012 ME 50 (Me. 2012).
— Me. Rev. Stat. tit. 19-A, § 2001(6)(B) — 1 case
Carolan v. Bell, 2007 ME 39 (Me. 2007). “LEGAL ANALYSIS [¶ 11] This case requires us to consider the limits of a court's discretion to impute income to establish annual gross income for child support calculation purposes pursuant to 19-A M.R.S. § 2001(5) (2006). When calculating gross income for child support purposes,…”
— Me. Rev. Stat. tit. 19-A, § 2001(7) — 2 cases
Annalee R. Bloom v. Lawrence P. Bloom, 2021 ME 59 (Me. 2021).
Gregory R. Flagg v. Shauna K. Bartlett, 2024 ME 63 (Me. 2024).
— Me. Rev. Stat. tit. 19-A, § 2001(8) — 4 cases
Richard S. Sullivan v. Jane Doe, 2014 ME 109 (Me. 2014).
Johnson v. Smith, 1999 ME 168 (Me. 1999).
Gregory R. Flagg v. Shauna K. Bartlett, 2024 ME 63 (Me. 2024).
Carson Waterman v. Grady Wheeler, 2025 ME 96 (Me. 2025).
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.