Section He-W 654.06 - Educational Expenses - Adult Categories(a) Repayment of a student loan shall not be an allowable deduction from educational income.(b) Other educational expenses with the exclusion of (a) above shall be an allowable deduction from educational income if all of the following conditions are met: (1) The expense is directly related to and necessary for school attendance;(2) The student is responsible for the payment of the expense; and(3) The expense has not been or will not be reimbursed from another source;(c) If the educational expense has been or will be partially reimbursed, the remaining amount shall be allowed as a deduction from educational income; and(d) Transportation costs to and from school shall be computed and verified in the same manner as for the employment expense disregard, specified in He-W 654.18.N.H. Admin. Code § He-W 654.06
(See Revision Note at Chapter Heading He-W 600) #5171, eff 6-26-91; ss by #6531, INTERIM, eff 6-27-97, EXPIRED: 10-25-97; ss by #6614, eff 10-24-97; amd by #6672, eff 1-26-98; ss by #8452, eff 10-22-05
Ss by #10471, eff 11/26/2013.Amended by Number 37, Filed September 14, 2023, Proposed by #13715, Effective 8/8/2023, Expires 8/8/2033.