Rule 18-14-30.7 - [Effective until 12/9/2024] Disallowed ExpensesA. Any expense covered by educational income (in whole or part) which has been excluded is not deductible.B. A dependent care expense that is reimbursed or paid by the Job Opportunities and Basic Skills Training (JOBS) program under title IV-F of the Social Security Act or the Transitional Child Care (TCC) program is not deductible.C. A utility expense that is reimbursed or paid by an excluded payment, including HUD or FHA utility reimbursements, is not deductible.18 Miss. Code. R. 14-30.7