Section 16 - Earned income defined - Deductions in determiningEarned income of a blind applicant for or recipient of assistance, for the purposes of this act, shall be net remuneration for employment or self-employment of the applicant or recipient, including the cash value of all remuneration paid in any medium other than cash. Such earned income shall include all net income from salaries, wages, or commission paid to the applicant or recipient, and all net income from a business or profession owned or practiced by the applicant or recipient. In computing net income, the following deductions shall be made from the gross income of the applicant or recipient from salaries, wages, commission, sales, and fees:
(1) expenses of all transportation incident to employment, unless such expenses are reimbursed by the employer; (2) cost of meals and lodging while away from home on business incident to employment, unless such expense is reimbursed by the employer; (3) dues to trade or professional organizations; (4) cost of merchandise sold in carrying on business; (5) salaries, wages, commissions, and fees paid by the applicant or recipient in carrying on his business or profession; (6) interest on indebtedness incurred in carrying on business or profession; (7) taxes on property used in business or profession; (8) cost of repairs, rent, and service charges on property used in business or profession; (9) allowance for depreciation of property used in business or profession; (10) cost of telephone service used in business or profession; (11) cost of supplies used in business or profession; (12) bad debts resulting from sales of merchandise or equipment used in business or profession.Laws 1951, SB 325, p. 160, § 2, emerg. eff. 6/1/1951.