GERRARD, J.
The primary issue in this appeal is whether the earned income credit (EIC) under the federal Internal Revenue Code is a "means-tested public assistance benefit" for purposes of the Nebraska Child Support Guidelines (Guidelines), paragraph D, and therefore to be excluded as income in the calculation of child support. For the reasons stated below, we conclude that the EIC is a "means-tested public assistance benefit" and should not be considered as income...
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