An earned income tax credit received by an individual is excluded from consideration as a resource for 12 months from the date of receipt if the individual was receiving assistance at the time of receipt and continues to receive assistance.
If the individual was not receiving assistance when the tax credit was received, the tax credit is excluded from consideration in the month received and in the month following the month of receipt.
S.D. Admin. R. 67:10:04:06
General Authority: SDCL 28-7A-3(1)(3).
Law Implemented: SDCL 28-7A-3(1)(3).