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Maryland uses an "income shares" model to calculate child support, which is referred to as the Maryland Child Support Guidelines. The income shares model is based on the concept that the child should receive the same proportion of parental income that the child would have received in an intact family. Child support is based on the monthly gross income of each party (before taxes). The guidelines take into account both parents' income, how many minor children are in the family, the cost of health insurance for the children, the access schedule for each parent, and the costs of child care and extraordinary medical expenses.