Louisiana Revised Statutes Tit. 9, § 315.11. Voluntarily unemployed or underemployed party

A. (1) If a party is voluntarily unemployed or underemployed, child support shall be calculated based on a determination of income earning potential, unless the party is physically or mentally incapacitated, or is caring for a child of the parties under the age of five years. In determining the party's income earning potential, the court may consider the most recently published Louisiana Occupational Employment Wage Survey. In determining whether to impute income to a party, the court's considerations shall include, to the extent known, all of the following:

(2) Upon an express finding by the court that evidence of a party's actual income or income earning potential is totally absent, there is a rebuttable presumption that the party can earn a weekly gross amount equal to thirty-two hours at a minimum wage, according to the laws of the party’s state of domicile or federal law, whichever is higher.

(1) The party is responsible for the care of an unmarried child of the party who is incapable of self-support and requires substantial care and personal supervision by that party because of an intellectual or physical disability that is manifested before the child attains the age of majority. The court shall consider the particular circumstances of the child's need for care, including the eligibility of the child for school or any public benefits and services.

(2) He is or was incarcerated and is unemployed or underemployed as a direct result of the incarceration. “Incarceration” shall have the same meaning provided in R.S. 9:311.1.