Property, whether real or personal, used in a trade or business or by the recipient as an employe, which is essential to self-support, regardless of value, is excluded.
55 Pa. Code § 178.64
This section cited in 55 Pa. Code § 178.63 (relating to real property not excluded as a home); 55 Pa. Code § 178.91 (relating to deeming of resources); 55 Pa. Code § 178.121 (relating to general); 55 Pa. Code § 178.122 (relating to determining the spousal share of resources if the institutionalized spouse is not applying for MA); and 55 Pa. Code § 178.123 (relating to determining the spousal share of resources at the same time the institutionalized spouse applies for MA).