Notwithstanding that Emma did not earn as much money as Chris, she was still bringing in income through her work as a full-time licensed practical nurse (LPN). This Court in Neelly v. Neelly , 213 So.3d 539, 542 (¶ 9) (Miss. Ct. App. 2016), discussed similar circumstances—although not directly on point—and listed examples of factors that chancellors could consider in awarding income-tax exemptions: [I]ncome-tax exemptions are typically most valuable to the party in the higher tax bracket and can be worthless to a party with little or no income.

However, "[w]hen the request to transfer a tax exemption is pursuant to a request to modify a prior decree, a material and adverse change in circumstances must occur to transfer to one parent a tax exemption that was previously awarded to the other parent." Neelly v. Neelly, 213 So. 3d 539, 542-43 (¶10) (Miss. Ct. App. 2016). We find Chuck alleged no material change in circumstances to warrant modification of the tax exemption.