Net income is defined as gross income minus federal and state taxes, minus an amount equal to one hundred fifty dollars ($150) per month of residency for personal needs, minus any patient employee pay, minus an amount equal to fifty percent (50%) of any sum received due to wounds incurred under battle conditions for which the resident received the Purple Heart, minus guardianship fees allowed in § 2.5.5 of this Part, and minus the amount paid by a resident for the support and maintenance of a dependent(s) subject to the maximum dependent deduction allowed in § 2.5.6 of this Part.
180 R.I. Code R. 180-RICR-10-00-2.9