(1) The primary child support allowance is supplemented by:
(a) reasonable child care costs incurred by a parent for children of the calculation as a prerequisite to employment. The child care expense is reduced by the federal dependent care tax credit;
(b) cost of health insurance coverage for the children of the calculation. Include only the actual cost of adding the children to an existing health insurance policy or the cost of a child-only policy;
(c) unreimbursed health care expenses for each child of the calculation that exceed $250 per year and are recurring and predictable; and
(d) other needs of the child as determined by the circumstances of the case.
(2) The total supplemental needs of the child are divided proportionately between the parents according to the parental share determined under ARM 37.62.118.
(3) Each parent will receive credit for the amount of the supplemental needs paid by that parent.