Or. Admin. R. 461-145-0120

Current through Register Vol. 63, No. 6, June 1, 2024
Section 461-145-0120 - Earned Income; Defined

Retroactively effective July 6, 2020:

Earned income is income received in exchange for an individual's physical or mental labor. Earned income includes all of the following:

(1) Compensation for services performed, including wages, salaries, commissions, tips, sick leave, vacation pay, draws, or the sale of blood or plasma.
(2) Income from on-the-job-training, paid job experience, JOBS Plus work experience, or Welfare-to-Work work experience.
(3) In-kind income, when an individual is an employee of the person providing the in-kind income and the income is in exchange for work performed by the individual, or when received as compensation from self-employment.
(4) For self-employment, gross receipts and sales, including mileage reimbursements, before costs.
(5) In:
(a) The SNAP program, cafeteria plan (see OAR 461-001-0000) benefits, and funds placed in a flexible spending account.
(b) All programs except the SNAP program, cafeteria plan benefits that an employee takes as cash, and funds placed in a flexible spending account.
(6) Income from work-study.
(7) Income from profit sharing that the individual receives monthly or periodically, except as provided in OAR 461-145-0089 in the OSIP, OSIPM, and QMB programs .
(8) The fee for acting as an individual's representative payee, when that individual is not included in the filing group (see OAR 461-110-0310).
(9) In the SNAP program, expenditure by a business entity that substantially benefits a principal (see OAR 461-145-0088).
(10) The income a principal (see OAR 461-145-0089) earns working for a corporation, unless the individual can be considered self-employed under OAR 461-145-0910 or OAR 461-145-0915.
(11) In the OSIP, OSIPM, and QMB programs, a non-business expenditure - including, but not limited to, a personal car or housing payment - paid by an individual's corporation or business entity (see OAR 461-145-0089) that benefits the individual.

Or. Admin. R. 461-145-0120

AFS 80-1989, f. 12-21-89, cert. ef. 2-1-90; AFS 20-1990, f. 8-17-90, cert. ef. 9-1-90; AFS 28-1992, f. & cert. ef. 10-1-92; AFS 23-1994, f. 9-29-94, cert. ef. 10-1-94; AFS 10-1995, f. 3-30-95, cert. ef. 4-1-95; AFS 11-1999, f. & cert. ef. 10-1-99; AFS 10-2002, f. & cert. ef. 7-1-02; AFS 13-2002, f. & cert. ef. 10-1-02; SSP 23-2003, f. & cert. ef. 10-1-03; SSP 17-2004, f. & cert. ef. 7-1-04; SSP 14-2006, f. 9-29-06, cert. ef. 10-1-06; SSP 4-2007, f. 3-30-07, cert. ef. 4-1-07; SSP 10-2007, f. & cert. ef. 10-1-07; SSP 8-2008, f. & cert. ef. 4-1-08; SSP 30-2013(Temp), f. & cert. ef. 10-1-13 thru 3-30-14; SSP 38-2013, f. 12-31-13, cert. ef. 1-1-14; SSP 12-2015, f. 3-16-15, cert. ef. 4/1/2015; SSP 25-2015, f. 9-29-15, cert. ef. 10/1/2015; SSP 11-2018, amend filed 03/09/2018, effective 4/1/2018; SSP 22-2018, amend filed 06/05/2018, effective 7/1/2018; SSP 21-2020, amend filed 07/08/2020, effective 7/8/2020

Statutory/Other Authority: ORS 329A.500, 409.050, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085 & 414.685

Statutes/Other Implemented: ORS 329A.500, ORS 409.010, 411.060, 411.070, 411.404, 411.706, 411.816, 412.049, 413.085, 414.685 & 414.839