S.D. Admin. R. 67:12:05:20

Current through Register Vol. 51, page 46, September 30, 2024
Section 67:12:05:20 - Farming or other self-employment business expenses as deductions from income

Farming or other self-employment business expenses directly related to producing the goods or services and without which the goods or services could not be produced are considered allowable deductions for the purposes of determining available earned income.

S.D. Admin. R. 67:12:05:20

SL 1975, ch 16, § 1; 7 SDR 66, 7 SDR 89, effective 7/1/1981; 9 SDR 42, effective 10/10/1982; 21 SDR 172, effective 4/3/1995.

General Authority: SDCL 28-7-2.

Law Implemented: SDCL 28-7-4.

Definition of earned income for the self-employed individual, 45 C.F.R. § 233.20 (a)(6)(v)(B); Earned income from business, § 67:12:05:12.