In determining need for general assistance, the department shall take into consideration the gross income which is not excluded by Federal or State law, excluding that amount equal to the expenses reasonably attributable to the earning of income up to twenty-five dollars ($25) per month, of all members of the assistance group who are fourteen years of age or older. The deduction shall be considered to cover all transportation expenses related to employment, all child and adult care related to employment, all other expenses attributed to employment such as but not limited to union dues, uniforms and the like, and all deductions over which the employe has no control such as but not limited to Federal and State income tax. In addition to said work related expenses, a work incentive equal to the first twenty dollars ($20) plus fifty percent of the next sixty dollars ($60) may be deducted from the gross monthly wages of each employed recipient of general assistance for a period not to exceed four months. The general assistance grant shall be computed on the remainder.
62 P.S. § 432.12