Child support covers a wide range of expenses, including school supplies, medical, and clothing.

No.  They also are not deductible by the payor parent.

In Arkansas, Administrative Order No. 10 (See Here) and the Family Support Chart (See Chart Here) control how child support is calculated.  The payor parent’s NET income is used to apply to the chart.  Net income means after taxes are deducted as well as premiums paid by the payor parent for health insurance for the child(ren).