The “present income rule” that governs child support is equally applicable to spousal maintenance, a judge in Westchester County has held in basing a husband’s support on his current earnings rather than the much higher sum listed on his last tax return.

Supreme Court Justice Lawrence Ecker (See Profile) decided what he said is apparently a first impression issue in favor of a man whose income has plunged two-thirds since 2012 and who sought a corresponding decrease in his spousal maintenance obligation.