Earned income tax credit received by an applicant or recipient is excluded from income.
S.D. Admin. R. 67:12:05:16.01
General Authority: SDCL 28-7-2.
Law Implemented: SDCL 28-7-4, 28-7-9.
Treatment of earned income tax credit, 45 C.F.R. § 233.20 (a)(6)(ix).