S.D. Admin. R. 67:10:03:12
The department considers net earned income from self-employment available to the assistance unit. To determine net income, subtract the costs of producing the income from gross income. Costs of producing the income include the cost of merchandise and building or equipment rental, but do not include depreciation, personal shelter expenses, or the purchase of capital assets, such as a building, equipment, machinery, or property. Personal expenses, such as income tax, social security tax, lunches, and transportation to and from work are not considered a cost of producing income.
Income from rental property is not considered earned income from self-employment unless an individual in the assistance unit is involved in the management of the rental business at least 20 hours a week.
S.D. Admin. R. 67:10:03:12
General Authority: SDCL 28-7A-3(1)(3).
Law Implemented: SDCL 28-7A-3(1)(3).