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This article argues that the United States Department of Agriculture's (USDA) estimates of parental expenditures on children are an appropriate economic foundation for state child support guidelines. The USDA's estimates are consistent with the public policy purposes of state guidelines and may improve the extent to which they accomplish federal intent. The article examines the role of valid and reliable child cost estimates in advancing the policy objectives for child support, summarizes the theoretical and empirical challenges of estimating those costs, suggests the limitations of the most widely used estimation methods in relation to the policy purposes described earlier, and evaluates the USDA's method in relation to those same purposes. The evidence suggests that guidelines based on the USDA's estimates are more likely than the most commonly used estimates to yield adequate child support orders and to allocate economic responsibility for children appropriately among the custodial parent, the noncustodial parent, and the state. Copyright 2006 by The Policy Studies Organization.

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