16 Del. Admin. Code § 9000-9064
[273.10(d)]
Deductible expenses include only certain costs of dependent care, child support payments, shelter, and medical costs as described in DSSM 9060.
Any expense, in whole or part, covered by educational income which has been excluded under DSSM 9059 C shall not be deductible. An expense covered by an excluded reimbursement or vendor payment, except an energy assistance vendor payment made under the Low Income Home Energy Assistance Act (LIHEAA), is not deductible. For example, the portion of rent covered by excluded vendor payments should not be calculated as part of the household's shelter cost.
However, that portion of an allowable medical expense which is not reimbursable, should be included as part of the household's medical expenses. Households entitled to the medical deduction should have the non-reimbursable portion considered at the time the amount of reimbursement is received or can otherwise be verified. In addition, an expense which is covered by an excluded vendor payment that has been converted to a direct cash payment under the approval of a federally authorized demonstration project is not deductible (See DSSM 9059). A utility expense which is reimbursed or paid by an excluded payment, including HUD or FmHA utility reimbursements, shall not be deductible.
Expenses are deductible only if the service is provided by someone outside the household and the household makes a money payment for the service. For example, a dependent care deduction will not be allowed if another household member provides the care or compensation for the care is provided in the form of an in-kind benefit, such as food.
Except as provided in DSSM 9064.3, allow a deduction for a billed expense only in the month the expense is billed or otherwise becomes due, regardless of when the household intends to pay the expense. Bills are considered due upon receipt. The date received for Program purposes, is the date mailed plus two days for delivery. Disregard any other due dates appearing on the bill.
For example, include rent which becomes due each month in the household's shelter costs, even if the household has not yet paid the expense. Amounts carried forward from past billing periods are not deductible, even if included with the most recent billing and actually paid by the household. A particular expense may be deducted only once.
[273.10(d)(3)]
Households may elect to have fluctuating expenses averaged. Households may also elect to have expenses which are billed less often than monthly averaged forward over the interval between scheduled billings, or, if there is no scheduled interval, averaged forward over the period the expense is intended to cover. Households reporting one- time only medical expenses during their certification period may elect to have a one-time deduction or to have the expense averaged over the remaining months of their certification period. Averaging would begin the month the change would become effective.
For example, if a household receives a single bill in February which covers a three- month supply of fuel oil, the bill may be averaged over February, March and April. The household may elect to have one-time only expenses averaged over the entire certification period in which they are billed.
[7 CFR 273.10(d)(4)]
Calculate household expenses based on the expenses a household expects to be billed for during the certification period.
Anticipation of the household expenses will be based on the most recent month's bills, unless the household is reasonably certain a change will occur. When the household is not claiming the utility standard, anticipate changes during the certification period based on last year's bills from the same period updated by overall price increases; or, if only the most recent bill is available, utility cost increases or decreases over the months of the certification period may be based on utility company estimates for the type of dwelling and utilities used by the household. Do not average past expenses, such as utility bills for the last several months as a method of anticipating utility costs for the certification period.
At certification and recertification, the household shall report and verify all medical expenses. The household's monthly medical deduction for the certification period shall be based on the information reported and verified by the household, and any anticipated changes in the household's medical expenses that can be reasonably expected to occur during the certification period. Reasonably anticipated changes are based on available information about the recipient's medical condition, public or private insurance coverage, and current verified medical expenses. The household shall not be required to file reports about its medical expenses during the certification period. If the household voluntarily reports a change in its medical expenses, DSS shall verify the change in accordance with DSSM 9038 and act on the change in accordance with DSSM 9085.
12 DE Reg. 1329 (04/01/09)
Use the income conversion procedures in DSSM 2014.3 for expenses billed on a weekly, bi-weekly, or semi-monthly basis.
[273.10(d)(6)]
Except for payments made under the Low Energy Assistance Act, prorate energy assistance payments as provided for in DSSM 9057 over the entire heating season the payment is intended to cover.
[273.10(d)(7)]
Households containing a member who is a disabled SSI recipient per DSSM 9013.1(b), (c), (d), or (e).
Households containing a member who is a recipient of SSI benefits and the household is determined within the 30-day processing standard to be categorically eligible per DSSM 9042 or determined to be eligible as an NPA household and later becomes a categorically eligible household.
The entitlement is for the period for which the SSI recipient is authorized to receive SSI benefits or the date of the food stamp application, whichever is later, if the household incurs such expenses.
Households containing an SSI recipient as discussed above which are determined ineligible as an NPA household and later become categorically eligible and entitled to restored benefits per DSSM 9042, should receive restored benefits using the medical and excess shelter expense deductions from the beginning of the period for which SSI benefits are paid, the original food stamp application date, or December 23, 1985, whichever is later, if the household incurs such expenses.
Child support payments are budgeted prospectively using the averaging or conversion procedures in this section to determine the amount of the deduction. Fluctuating child support payments can be averaged according to DSSM 9064.3. Regular child support payments made on a weekly, bi-weekly, or semi-monthly basis should be converted according to DSSM 9064.5.
16 Del. Admin. Code § 9000-9064