37.8.1. Where, because of subparagraph b of the first paragraph of section 37.4, an individual deducts a particular amount in computing the individual’s family income for a year, the individual shall add to the amount otherwise payable by the individual under section 37.6 for the year the aggregate of all amounts each of which is the amount by which the amount that the individual would have had to pay under section 37.6 for a preceding year to which the particular amount relates, if the portion of the particular amount that relates to that preceding year had been included in computing the individual’s family income for that preceding year, exceeds the amount described in the second paragraph.
The amount to which the first paragraph refers is the amount payable by the individual under section 37.6 for the preceding year referred to in that first paragraph.