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standard of living which does not affect negatively his or her earning capacity, incentive to continue working, and ability to provide for him or herself. These Guidelines incorporate a self support reserve of $1,010.50 per month. In order to safeguard the self support reserve in cases where the income of the parent with the obligation to pay support and corresponding number of children fall within the shaded area of the Schedule of Basic Child Support Obligations, the support obligation must be calculated using the obligor’s income only. To include the income of the parent to whom support is owed in the calculation of such cases, or include any adjustments like medical insurance or day care expense, would reduce the net income of the parent with the legal duty to pay support to an amount below the self support reserve. 12. Health Insurance The court shall consider provisions for the children’s health care needs through health care coverage and/or cash medical support. The court should require coverage by one or both parents who can obtain the most comprehensive coverage through an employer or otherwise, at the most reasonable cost. If either or both parents carry health care coverage for the child(ren) who is to receive support, the cost of the coverage should be added. If the employer provides some measure of coverage, only that amount actually paid by the employee or contributed by the employee should be added. This amount should be determined by the difference between self-only coverage and family coverage, or the cost of private medical insurance for the child. If the amounts for self-only and family coverage cannot be verified, the total cost of the premium should be divided by the total number of persons covered by the policy and then multiplied by the number of children in the support order. The party responsible for paying the health insurance premium will receive a credit. The guidelines are based on the assumption that the party to whom support is owed will pay up to $250.00 per year per child in uninsured medical expenses. The Schedule of Basic Child Support Obligations includes $250 per child per year for uninsured medical expenses such as co-pays, over-the-counter medicines and similar expenses. Reasonable and necessary unreimbursed medical expenses in excess of this $250 per child per year shall be divided in pro rata percentages based on the proportional share of combined monthly adjusted gross income. The determination of ‘‘reasonable and necessary’’ would be at the discretion of the court. 13. Extraordinary Medical Expense Medical expenses that incurred on a regular basis should be incorporated into the monthly support calculation for concurrent payment as opposed to reimbursement. The amount of such extraordinary medical expenses must be readily determinable and incurred regularly, as determined by the Court. Examples could include professional counseling and allergy treatments. Any such expenses classified as extraordinary should not be included in any reimbursement addressed above. 14. Child Care Costs The cost of child care the parent incurs due to employment or the search for employment, net of the federal and state income tax credit for such child care, is to be added to the basic obligation. This is to encourage parents to work and generate income for themselves as well as their children. Child care costs must be reasonable, not to exceed the level required to provide high quality care for children from a licensed provider absent exceptional circumstances. As parents to whom support is owed may be eligible for qualified tax credits, the actual child care expense should be adjusted to recognize this credit. This adjustment may take place in two ways. In cases where the primary residential parent’s gross income exceeds the thresholds listed below, the actual or allowed child care cost is multiplied by .27 to simulate the federal and state income tax credits. The lesser of the simulated amount and $68.00 for one child and $135 for two or more children is subtracted from the actual or allowed child care cost. It is entered as the adjusted amount on the appropriate line 6.c. One Two Three Four Five Six Child Children Children Children Children Children Primary Residential Parent’s $3,200 $4,600 $6,000 $6,785 $7,650 $8,400 Monthly Income