6.4.3 Exclusions

Gross income does not include child support received by the parent, benefits received from public assistance programs including FITAP, SSI, food stamps, and disaster assistance benefits, per diem allowances which are not subject to federal income taxation, and extraordinary over-time or income attributed to seasonal work regardless of the percentage of gross income when, in the court’s discretion, inclusion would be inequitable.1

• 1La. R.S. 9:315(C)(3)(d).