Section 71-4-1204 - Amount(a) The division shall determine the amount of subsidy provided under § 71-4-1202 by the following formula:(1) Individual's annual gross income, including social security disability income (SSDI), supplemental security income (SSI) and disability pensions;(2) Subtract federal and state income taxes paid from the amount in subdivision (a)(1);(3) Subtract standard federal personal and state income tax exemptions from the remainder in subdivision (a)(2);(4) Subtract F.I.C.A. or mandatory pension contributions from the remainder in subdivision (a)(3);(5) Subtract impairment related work expenses that are incurred by the individual in order to function on a job and that are not reimbursed by a third party from the remainder in subdivision (a)(4);(6) Divide the remainder in subdivision (a)(5) by two (2); and(7) Subtract four thousand eight hundred dollars ($4,800) from the quotient in subdivision (a)(6).(b) If there is no income remaining after application of the formula in subsection (a), the division shall subsidize full cost for personal care assistance services provided to that individual.(c) If there is income remaining after application of formula in subsection (a), the cost to the division for personal care services provided to that individual shall be reduced by the amount of that income.(d) This program may supplement any other program for which the individual is eligible.Acts 1986, ch. 905, § 6; T.C.A., § 14-16-204.