Tluzek vs. Tluzek is a case of first impression in Florida. In involves the allocation of an adoption subsidy received by the parents of adopted children with special needs. The court ruled that the parents’ child support obligation should be determined first pursuant to the guidelines. Then, the adoption subsidy should be apportioned between the parents, consistent with their proportionate amount of time-sharing and not credited or offset against the child support award. The purpose of the adoption subsidy is to encourage parents to adopt special-needs children and to offset the additional expenses necessary for their special care. The subsidy is not a replacement for child support.