(1) Long distance parenting is any travel by a parent or child to attain the goals of the parenting plan. A long distance parenting adjustment is allowed when travel by a parent or child exceeds 2,000 miles in a calendar year.
(2) The amount of income available for SOLA is reduced to the extent the actual annual expense of transportation for long distance parenting exceeds 2,000 miles multiplied by the current IRS business mileage rate (standard expense) . The reduction is determined separately for each parent.
(3) The reduction is calculated as follows:
(a) multiply the parent's annual mileage driven to exercise long-distance parenting by the current IRS business mileage rate;
(b) add the annual cost of transportation by means other than automobile;
(c) subtract the standard expense from the total of (3) (a) and (b) above; and
(d) subtract any difference greater than zero from the parent's income available for SOLA.
(4) Expenses are limited to costs of transportation and do not include meals, lodging, or other costs.
(5) A long distance parenting adjustment may not reduce income available for SOLA below zero.