living expenses. As the name implies, the reimbursement is to cover the cost of tuition, not the cost of living expenses. The expense of adult college education does not fall into the same category as expenses for housing, food, and transportation, which are included as imputed income if reimbursed. This reasoning is consistent with child support decisions in other jurisdictions. Although no other state has specifically addressed the issue of tuition reimbursement, a number of states have examined the effect of student loans or grants on child support. Courts agree that when a loan or grant is to cover the cost of tuition and books, it should not be considered as income in calculating child support. E.g., In re Marriage of Rocha, 68 Cal. App. 4th 514, 517, 80 Cal. Rpt. 2d 376 (1998) (<HOLDING>); Lacey v. Lacey, 2003 WL 23206069, 4 (Tenn.
holding that educational loans cannot be considered for calculating child support since they have to be repaid holding that where payments are made on past due support they must first be applied to  current child support installments due then to accrued and outstanding interest on  delinquent child support obligations and finally to the principal amount due on unpaid child support holding that student loans for debtors sons education were for family purposes and should be considered consumer debt holding that child support should have been made retroactive holding that attorneys fees and costs may not be awarded as child support when they are incurred in a suit to modify the parentchild relationship that does not involve the enforcement of a child support obligation