Federal law requires Massachusetts to review the state’s Child Support Guidelines every four years. The most recent review was completed in 2025, and new Child Support Guidelines were issued as of December 1, 2025. https://malegislature.gov/Laws/GeneralLaws/PartII/TitleIII/Chapter208/Section53
Here are the most significant changes:
- Expanding the Definition of Income: The new Guidelines specifically reference evolving sources of income, such as income from digital assets and other forms of nontraditional compensation. To avoid any confusion, the Guidelines now specifically state that income received from alimony may be used to calculate child support.
- Increasing Maximum Income for Support: Previously, the Child Support Guidelines calculated child support based upon the parties’ combined maximum available income of $400,000. The combined maximum income has increased to $450,000. In cases where the parties’ joint income exceeds $450,000, child support calculated at this level is the minimum presumptive award. Child support for income above $450,000 is left to the discretion of the Court.
- Recognizing the interplay between alimony and child support: Generally, child support is calculated on the first $450,000 of combined income, and alimony may be calculated on amounts above $450,000. However, in cases where both alimony and child support may be awarded, the following support scenarios must be considered before the court may award alimony:
- Support where the Court calculates alimony first, then calculates child support using post-alimony incomes. This means that an award of alimony is calculated based on the parties’ total gross incomes – even income exceeding $450,000 per year. After alimony has been calculated, the amount of alimony paid to the recipient is deducted from the payor’s income when calculating child support, and the alimony award is added to the recipient’s income to calculate child support.
- Support where the Court calculates child support, then alimony on income not already considered for child support. This means that child support is calculated on the first $450,000 of combined income. Income over $450,000 is used to calculate alimony to the recipient spouse, with the first $450,000 of income used to calculate child support not used in the equation. The Guidelines acknowledge that, “in the overwhelming majority of cases, the calculation of child support first will preclude any alimony being calculated in this step.”
- Compare the tax consequences of each award, fashioning an order which would be most equitable for the family. If the Court declines to award alimony, it must articulate why no alimony was awarded, considering the following factors:
- the length of the marriage;
- age of the parties;
- health of the parties;
- income,
- employment and employability of both parties, including employability through reasonable diligence and additional training, if necessary;
- economic and non-economic contribution of both parties to the marriage;
- marital lifestyle;
- ability of each party to maintain the marital lifestyle;
- lost economic opportunity as a result of the marriage; and such other factors as the court considers relevant and material. See L. c. 208, §53 (a), for a listing of factors the court should consider when setting an award of alimony.
- The addition of this calculation was derived from the decision of Cavanaugh Cavanaugh, 490 Mass. 398 (2022)
https://www.masscasesarchive.com/masscases.com/cases/sjc/490/490mass398.html wherein the Supreme Judicial Court addressed the interplay between alimony and child support orders. - An example of such a scenario, where one parent earns $500,000 per year and the other parent earns $0.00 per year, but is the primary caretaker of two children is as follows:
- Calculating alimony first, then child support: This calculation may result in a support award where the recipient would receive $125,000 per year in alimony, plus $85,488 per year in child support. In this example, alimony was calculated based on the total income of $500,000, then the resulting incomes were used to calculate child support – i.e., $125,000 to the recipient and $375,000 to the payor.
- Calculating child support first, then alimony: This calculation may result in a support award where the recipient would receive $85,488 per year in child support, plus $12,495 in alimony. In this example, the first $450,000 of income was used to calculate child support, and alimony was calculated on the remaining $50,000.
- The parties are responsible for providing the court with the tax impact of these scenarios.
- The net effect of this change is in cases where child support and alimony may be awarded, parties should come into Court with these calculations in hand, prepared to argue what scenario is best for the family, including any tax ramifications and analysis related to the varying orders.
- Recognizing Changed Parenting Time Scenarios: The Child Support Guidelines calculate child support for parenting plans where (i) the parties share parenting time equally; (ii) one parent has approximately 2/3 of the time and the other parent has 1/3 of the time; or (iii) each parent provides a primary residence for at least one child. Previously, the Child Support Guidelines also calculated child support where a parent had more than one-third of the time, but less than half. The 2025 Child Support Guidelines did not revive this calculation, but suggested that in such scenarios, the court may consider a deviation of the amount of support calculated.
- For example, in a 50/50 parenting plan with both parents earning $100,000 per year, no child support would be awarded to either parent. If both parents were earning $100,000 per year, but one parent had the children 2/3 of the time, the support award would be $477 per week paid to the custodial parent. If a parent has more than 1/3 of the time, but less than 50% of the time, that parent could argue their support award should be more than $0.00 per week, but less than $477.00 per week.
- The 2025 Child Support Guidelines also recognizes the recent amendment to General Laws Chapter 209C, that children may have more than two legal parents. For a summary of the changes, see https://www.connkavanaugh.com/articles-and-resources/new-developments-in-family-law-an-overview-of-the-massachusetts-parentage-act/. In such scenarios, the court should consider the financial circumstances and parenting time of the legal parents to determine the most equitable result.
- Clarifying Child Care Costs: The Guidelines take into consideration the cost of childcare for parents who work or attend school or employment training when their children are not in school. Now, up to $430.00 per week for childcare costs may be apportioned between the parents based on their share of combined income. For example, if one parent is paying 100% of this cost, that amount will be factored into the support award. Taking the example above, with a 50/50 parenting plan and each parent earning $100,000 per year, but one parent is paying $430.00 per week for childcare, child support would increase from $0.00 per week to $215.00 per week.
- Now there is guidance for whether a camp or activity qualifies as childcare versus summer camp or an extracurricular activity. The Court may consider the need and purpose of services provided by the camp or activity, including whether it is necessary to provide the child with supervision while the parent is working, attending school, or participating in job training, the age and maturity of children, time of services, and nature of services provided. If a child attends summer camp due to a parent working during the summer, that cost will be allocated between parents and impact the resulting child support award. If an activity is based on enrichment only, that cost will not be apportioned when calculating child support.
- Expanding Considerations of Payment of College Costs: While this section did not change the Court’s authority to award child support and/or contribution to college expenses, the language has been updated to address several factors. The Guidelines now specifically state that contribution may be in addition to, or instead of a child support for a child age 18 or over. The Court may still order a parent to contribute up to 50% of the cost of UMass Amherst absent a specific finding that a parent can pay a higher amount. Previously, when determining amount of contribution, the Court considered the child’s aptitudes, living situation, available financial resources, and availability of financial aid when entering an award. Now, the Court must also consider whether a parent must use assets or finance a loan to contribute towards this extraordinary expense.
Conclusion: Existing support orders should be reviewed with an attorney because changes to income, costs of childcare, the parenting schedule, or sources of funding for college expenses may warrant revisiting support. Contact Laurel Koes to determine whether a review is warranted.
Laurel K. Koes is a Family Law attorney and partner at the Boston-based law firm Conn Kavanaugh Rosenthal Peisch & Ford, LLP.
She can be reached at lkoes@connkavanaugh.com
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