Current through Register Vol. 28, No. 7, January 1, 2025
Section 17000-17909 - Earned Income ExclusionsMonthly earned income exclusions are applied in the following order:
1. Earned income of children with disabilities that are also students (under age 18) up to the student earned income exclusion monthly limit, but not more than the student earned income exclusion yearly limit. These limits are updated annually by the Social Security Administration.2. $20.00 general income exclusion3. $65.00 of earned income4. Earned income of individuals with disabilities used to pay impairment-related work expenses. Expenses must be directly related to the individual's impairment. These are the costs paid by the individual for certain items and services that he or she needs in order to work even though such items and services are also needed for normal daily activities. Examples include but are not limited to the cost of certain attendant care services, dog guide, modified audio/visual equipment, specialized keyboards, and vehicle modification. The expense cannot be one that a similar worker without a disability would have, such as uniforms. The expenses are subject to reasonable limits. The amount paid will be considered reasonable if it does not exceed the standard or normal cost for the same item or service in the individual's community.5. One-half of remaining earned income16 Del. Admin. Code § 17000-17909
15 DE Reg. 202 (08/01/11)