D. Gross income may include the difference between the |
amount a party is earning and that party's earning |
capacity when the party voluntarily becomes or remains |
unemployed or underemployed, if sufficient evidence is |
introduced concerning a party's current earning capacity. |
In the absence of evidence in the record to the contrary, |
a party that is personally providing primary care for a |
child under the age of 3 years is deemed not available for |
employment. The court shall consider anticipated child |
care and other work-related expenses in determining |
whether to impute income, or how much income to impute, to |
a party providing primary care to a child between the ages |
of 3 and 12 years. A Except as provided in section 2006, |
subsection 5 and section 2009, subsection 9, a party who |
is incarcerated in a correctional or penal institution is |
deemed available only for employment that is available |
through such institutions. |