Section 182-509-0320 - MAGI income-Noncountable incomeFor purposes of determining eligibility for modified adjusted gross income (MAGI) - based Washington apple health (see WAC 182-509-0300) :
(1) Some types of income are not counted when determining eligibility for MAGI-based apple health. Under the MAGI income methodology described in WAC 182-509-0300, income is not counted if the Internal Revenue Service (IRS) permits it to be excluded or deducted for purposes of determining the tax liability of a person. (See 26 U.S.C. Sections 62(a) and 101-140.)(2) Examples of income that are not counted include, but are not limited to: (a) Bona fide loans, except certain student loans as specified under WAC 182-509-0335;(b) Federal income tax refunds and earned income tax credit payments for up to 12 months from the date received;(c) Child support payments received by any person included in household size under WAC 182-506-0010;(d) Nontaxable time loss benefits or other compensation received for sickness or injury, such as benefits from the department of labor and industries (L& I) or a private insurance company;(e) Title IV-E and state foster care and adoption support maintenance payments;(f) Veteran's benefits including, but not limited to, disability compensation and pension payments for disabilities paid to the veteran or family members; education, training and subsistence; benefits under a dependent-care assistance program for veterans, housebound allowance and aid and attendance benefits;(g) Money withheld from a benefit to repay an overpayment from the same income source;(h) One-time payments issued under the Department of State or Department of Justice reception and replacement programs, such as Voluntary Agency (VOLAG) payments;(i) Nontaxable income from employment and training programs;(j) Any portion of income used to repay the cost of obtaining that income source;(k) Insurance proceeds or other income received as a result of being a Holocaust survivor;(l) Federal economic stimulus payments that are excluded for federal and federally assisted state programs;(m) Income from a sponsor given to a sponsored immigrant;(n) Fringe benefits provided on a pretax basis by an employer, such as transportation benefits or moving expenses;(o) Employer contributions to certain pretax benefits funded by an employee's elective salary reduction, such as amounts for a flexible spending account;(p) Distribution of pension payments paid by the employee (such as premiums or contributions) that were previously subject to tax;(q) Gifts as described in IRS Publication 559: Survivors, Executors, and Administrators;(r) Cash or noncash inheritances, except that the agency counts income produced by an inheritance;(s) Death benefits from life insurance and certain benefits paid for deaths that occur in the line of duty;(t) Working families' tax credit payments under RCW 82.08.0206; and(u) Other payments that are excluded from income under state or federal law.(3) Income received from other agencies or organizations as needs-based assistance is not countable income under this section.(a) "Needs-based" means eligibility for the program is based on having limited income, or resources, or both. Examples of needs-based assistance are:(iii) Household supplies;(iv) Medical supplies (nonprescription) ;(vii) Transportation; and(viii) Utilities (e.g., lights, cooking fuel, the cost of heating or heating fuel).(b) Needs-based cash programs include, but are not limited to, the following apple health programs: (i) Diversion cash assistance (DCA);(ii) Temporary assistance for needy families (TANF);(iii) State family assistance (SFA);(iv) Pregnant women's assistance (PWA);(v) Refugee cash assistance (RCA);(vi) Aged, blind, disabled cash assistance (ABD); and(vii) Supplemental security income (SSI).Wash. Admin. Code § 182-509-0320
Adopted by WSR 14-01-021, filed 12/9/13, effective 1/9/2014Amended by WSR 20-17-136, Filed 8/18/2020, effective 9/18/2020Amended by WSR 23-14-076, Filed 6/29/2023, effective 7/30/2023