New Illinois Child Support Law: Closing Loopholes on Voluntary Unemployment

Joseph A. Olszowka • February 27, 2025


The Illinois legislature has recently taken a significant step in closing a longstanding loophole in child support. This amendment represents a pivotal change in how courts assess and calculate child support obligations, providing greater protections against those who attempt to evade their financial responsibilities.


Previous Challenges in Child Support Enforcement


Historically, Illinois law lacked a clear statutory directive for handling cases where a parent deliberately chose not to work or earned significantly below their capacity to reduce child support obligations. Courts could consider voluntary unemployment or underemployment on a case-by-case basis, but there was no uniform rule requiring the imputation of income. This led to inconsistencies in how courts addressed parents who manipulated their employment status to avoid paying fair child support.


The lack of clear statutory language often resulted in protracted litigation, as custodial parents sought to prove that the other parent was intentionally earning less than they were capable of. The burden of proof on custodial parents was significant, and many payors were able to successfully argue that their lower income was legitimate, despite evidence suggesting otherwise. This loophole created financial hardships for children who depended on child support for their well-being.


New Statutory Provisions on Potential Income


The recent amendment to the Illinois child support statute introduces Section (3.2a) Unemployment or Underemployment, which explicitly empowers courts to calculate child support based on a parent’s potential income rather than just their reported earnings. The statute provides a structured approach to determine a parent's earning capacity by considering multiple factors, including but not limited to:


  • The parent's assets and substantial non-income producing assets;
  • Their residence and standard of living;
  • Employment and earning history;
  • Job skills and educational background;
  • Literacy, age, and health;
  • Criminal records and employment barriers;
  • Record of seeking work;
  • The availability of local jobs and prevailing earning levels.


Additionally, if a parent has insufficient work history to determine their probable earnings, courts will apply a rebuttable presumption that their potential income is 75% of the Federal Poverty Guidelines for a single-person household. This ensures that even in cases where past employment records are lacking, courts have a baseline for calculating child support.


Key Implications of the Amendment


With this new provision, Illinois courts now have statutory authority to address bad faith attempts to evade child support by remaining unemployed or underemployed. This amendment:


  1. Reduces Legal Ambiguity – Courts now have a clear mandate to assess potential income, leading to more consistent rulings.
  2. Protects Children’s Financial Interests – By imputing income based on ability rather than actual earnings, courts can ensure that children receive the support they need.
  3. Discourages Bad Faith Employment Decisions – Parents can no longer manipulate the system by choosing not to work or taking significantly lower-paying jobs to reduce their obligations.
  4. Establishes a Fair Standard – The consideration of multiple factors ensures that the determination of potential income is equitable and based on realistic earning potential.


It is also important to note that incarceration is explicitly excluded from being considered voluntary unemployment when establishing or modifying child support obligations. This clarification prevents undue hardship on individuals who are unable to work due to incarceration.


What This Means for Parents


For custodial parents seeking child support, this change provides stronger legal footing to argue for a fair assessment of support obligations. For paying parents, it reinforces the importance of making genuine efforts to maintain employment and fulfill financial responsibilities toward their children.


If you have questions about how this change might impact you or your child support case please contact Joseph Olszowka at jolszowka@lavellelaw.com or 847-241-1783.

More News & Resources

Lavelle Law News and Events

New Illinois Employment Laws for 2026
By Lance C. Ziebell and Sarah J. Reusché February 19, 2026
Lavelle Law seminar highlighted key 2026 Illinois employment laws for employers: expanded Workplace Transparency Act rules, AI discrimination bans in hiring, paid nursing breaks, broader state employee insurance, & upcoming neonatal ICU leave.
New guidance on how businesses can take advantage of the return of 100 percent bonus depreciation.
By Frank J. Portera and Anthony V. Letto February 16, 2026
For many businesses, the ability to fully expense capital investments in the first year presents a meaningful opportunity to reduce tax liability and reinvest in growth. Proper classification, timing, and election planning remain essential to maximizing the benefit.
New FinCEN Reporting Rule for Certain Residential Real Estate Transactions
By Steven A. Migala February 10, 2026
Beginning 3.1.26, new federal regulations issued by FinCEN will significantly affect how certain residential real estate closings are handled. Issued under the authority of the Bank Secrecy Act, the rule requires the reporting of specified non-financed residential real estate transfers involving legal entities & trusts
Bankruptcy Cannot Discharge Taxpayer’s Questionable Tax Liabilities
By Timothy M. Hughes February 10, 2026
Certain income taxes can be discharged in bankruptcy if they meet a four-part test, the last test being a subjective test. On January 20, 2026, Judge Bentley of the U.S. Bankruptcy Court for the SDNY issued a 46-page judgment determining that a chapter 7 debtor did not meet the fourth test.
SCOTUS ruled that candidates are allowed to challenge vote-counting rules.
By John J. Lydon and Jacob N. Rotolo February 4, 2026
On January 14, 2026, the U.S. Supreme Court decided that political candidates can bring lawsuits over election rules. In Bost v. Illinois State Board of Elections, the Court held that a candidate for office has the right to challenge state rules about how votes are counted.
Sarah Reusché is featured in this month's North Shore City Lifestyle!
By North Shore City Lifestyle February 3, 2026
As seen in North Shore City Lifestyle. Lavelle Law attorney, Sarah Reusché, is featured in the February 2026 issue of North Shore City Lifestyle magazine. Sarah isn't just an exceptional attorney; she's a true community advocate.
Success Story - Smooth Acquisition of Fast Food Franchise Assets
By Mergers & Acquisitions February 2, 2026
A small business owner sought to acquire the assets of a mall-based fast food franchise. The client needed experienced legal guidance to navigate a complex, multi-party transaction involving the seller, the franchisor, the mall’s leasing agency, and a lending institution providing bank financing.
Catch the January broadcast of EAC's
By Lavelle Law and EAC January 27, 2026
The January broadcast of Elgin’s "Chamber Chat" with EAC President Carol Gieske, features Lavelle Law Shareholder Steve Migala and KCT Credit Union’s Yvonne Irving.
Crucial legal tips if you are named as agent under a Power of Attorney for Property.
By Nataly Kaiser January 21, 2026
In this video, Lavelle Law attorney Nataly Kaiser provides crucial legal tips if you are named as agent under a Power of Attorney for Property. Know the law before you act!
Join our seminar to stay ahead of Illinois’ evolving employment laws.
By Lavelle Law January 15, 2026
New Year, New Employment Laws: Key Illinois Changes Effective 2026 - a Lavelle Law Breakfast Briefs seminar. Stay ahead of Illinois’ evolving employment law landscape and help safeguard your organization in 2026. Register now for this targeted, must-attend session.
More Posts