Alaska Administrative Code
Title 15 - Revenue
Chapter 125 - Child Support Enforcement
Article 1 - Calculation of Child Support Awards in Administrative Establishment or Review Proceedings
15 AAC 125.060 - Voluntary unemployment and underemployment and potential income

(a) If, after considering the relevant circumstances, including the parent's education, training, occupation, health, employment opportunities, and the extent to which the parent is participating in a reasonably diligent work search, the agency determines that the parent is voluntarily and unreasonably underemployed or unemployed, the agency will determine the parent's potential income under 15 AAC 125.020(b) based on the parent's work history, qualifications, and job opportunities. The agency may also impute potential income for non-income or low income producing assets.

(b) The agency may not determine that a parent is voluntarily and unreasonably underemployed or unemployed if the parent is mentally or physically incapacitated or if the obligor parent is caring for a child under two years of age to whom the parents owe a joint legal responsibility.

(c) For purposes of (a) of this section, if a parent makes a career change, the agency will consider the extent to which the children will ultimately benefit from the change.