N.Y. Comp. Codes R. & Regs. tit. 18 § 387.12

Current through Register Vol. 46, No. 45, November 2, 2024

Section 387.12 - Income deductions

(a) Standard deductions. The per-household per-month amount prescribed in the general notices published annually in the Federal Register.

(b) Earned income deduction. A deduction of 20 percent of gross earned income as defined in this Part. Such a calculation will omit the earnings excluded prior to computing this deduction. This deduction is not allowed with respect to determining an over issuance due to the failure of a household to report earned income in a timely manner.

(c) Excess medical deductions. Deductions consisting of that portion of medical expenses, excluding special diets, which are in excess of $35 per month and incurred by a household member who meets the definition of elderly (age 60 and older) or disabled as defined in this Part. Expenses of spouses or other persons receiving benefits as a dependent of the SSI, disabled or blind recipient (unless otherwise eligible) shall not be allowable deductions. Persons receiving emergency SSI benefits based on a presumption of eligibility shall be allowed this deduction. Allowable medical expenses are:

(1) medical and dental care, including psychotherapy and rehabilitation services performed by a qualified health professional; hospitalization or outpatient care, nursing care (including nursing care in the community), nursing home care, prescription drugs, over-the-counter medication (including insulin) when approved by a qualified health professional; costs of medical supplies, sickroom equipment or other prescribed equipment; health and hospitalization insurance policies, Medicare premiums, cost-sharing or spend-down expenses for medical assistance; dentures, hearing aids, prosthetics, prescribed eyeglasses, reasonable costs of transportation and lodging to obtain medical services, costs of securing and the cost of maintaining a seeing eye or hearing dog (including food and veterinarian bills), and maintaining an attendant, homemaker, home health aide, child care services, or housekeeper necessary for the care of the aged, infirm or ill. In addition an amount equal to the one-person coupon allotment shall be deducted as an expense if the household furnishes the majority of the attendant's meals;

(2) payments on a loan (excluding interest) used to pay a one-time-only medical expense; and

(3) attendant care costs that qualify under both the medical and dependent care deduction.

(d) Dependent care. The deduction allowed for payments for the actual costs for the care of a child or other dependents including an incapacitated adult when necessary for a household member to accept or continue employment, seek employment in compliance with the job search criteria (or an equivalent effort by those not subject to job search), or to attend training or to pursue education which is preparatory to employment.

(e) Child support payments to non-household members. Prior to determining the excess shelter expense deduction, households are entitled to a deduction for child support payments made by a household member to or for an individual who is not a member of the household if such household member is legally obligated to make such payments.

(f) Shelter deduction.

(1) The monthly shelter expenses in excess of 50 percent of the household's income after all other deductions set forth in subdivisions (a)-(d) of this section have been allowed.

(2) The maximum limit is published annually in the general notices in the Federal Register.

This limit applies unless the household contains a member who is elderly or disabled as defined in this Part. Such households shall receive an excess shelter deduction for the monthly cost that exceeds 50 percent of the household's monthly income after all other applicable deductions.

(3) Only the following shall be considered as shelter expenses:

(i) Recurring charges including rent, mortgage, or other recurring charges leading to ownership of the shelter; e.g., loan and interest repayment for the purpose of a mobile home.

(ii) Property taxes (State and local assessments), insurance on the structure itself; the cost of fuel and electricity for heating, cooling, cooking and domestic hot water, water, sewage, garbage and trash collection; the basic fee for one telephone including the tax on the basic fee, and fees charged by the utility provider for initial installation of the utility. One-time deposits shall not be considered as shelter expenses.

(iii) Costs for the home if temporarily not occupied by the household because of employment or training away from the home, illness or abandonment caused by a natural disaster or casualty loss. The members of the household must intend to return to the home. The current occupant, if any, is not permitted to claim the shelter expenses for Supplemental Nutrition Assistance Program (SNAP) purposes and the home must not be leased or rented during the absence of the household.

(iv) Charges for repair of the home which was substantially damaged or destroyed due to a natural disaster such as fire or flood excluding those repair costs that are subject to reimbursement by private or public relief agencies, insurance or any other source.

(v) Standard allowances. A household which is billed separately and on a recurring basis for heating and/or cooling costs, other utility costs and/or a telephone cost, or is entitled to a Home Energy Assistance Program (HEAP) payment or other Low Income Home Energy Assistance Act (LIHEAA) payment must use the standard allowances in calculating shelter expenses. If actual documented expenses exceed the standard allowances, the actual costs may be used. When a household lives with other households and shares heating and/or cooling, utility and/or telephone expenses with such households and is otherwise eligible to claim a standard allowance, the allowance must be divided equally among the number of households which contribute towards payment of the bill whether or not all households participate in the SNAP. Such household may claim its prorated share of the standard or its actual expenses, whichever is greater. If a prorated share of the standard is used, the amount of the prorated share amount may not exceed the total actual expense incurred for this item by the entire group which shares the expense. Households will be advised of the right to switch between the use of actual documented expenses and the standard allowance. Households will be permitted to switch between actual costs and the standard allowance for heating/cooling at the time of recertification and one additional time thereafter during each 12-month period.

(a) The standard allowance for heating/cooling consists of the costs for heating and/or cooling the residence, electricity not used to heat or cool the residence, cooking fuel, sewage, trash collection, water fees, fuel for heating hot water and basic service for one telephone. The standard allowance for heating/cooling is available to households which incur heating and/or cooling costs separate and apart from rent and are billed separately from rent or mortgage on a regular basis for heating and/or cooling their residence, or to households entitled to a Home Energy Assistance Program (HEAP) payment or other Low Income Home Energy Assistance Act (LIHEAA) payment. A household living in public housing or other rental housing which has central utility meters and which charges the household for excess heating or cooling costs only is not entitled to the standard allowance for heating/cooling unless they are entitled to a HEAP or LIHEAA payment. Such a household may claim actual costs which are paid separately. Households which do not qualify for the standard allowance for heating/cooling may be allowed to use the standard allowance for utilities or the standard allowance for telephone. As of October 1, 2023, but subject to subsequent adjustments as required by the United States Department of Agriculture (USDA), the standard allowance for heating/cooling for SNAP applicant and recipient households residing in New York City is $992; for households residing in either Suffolk or Nassau Counties, it is $923 ; and for households residing in any other county of New York State, it is $819.

(b) The standard allowance for utilities consists of the costs for electricity not used to heat or cool the residence, cooking fuel, sewage, trash collection, water fees, fuel for heating hot water and basic service for one telephone. It is available to households billed separately from rent or mortgage for one or more of these utilities other than telephone. The standard allowance for utilities is available to households which do not qualify for the standard allowance for heating/cooling. Households which do not qualify for the standard allowance for utilities may be allowed to use the standard allowance for telephone. As of October 1, 2023, but subject to subsequent adjustments as required by the USDA, the standard allowance for utilities for SNAP applicant and recipient households residing in New York City is $391; for households residing in either Suffolk or Nassau Counties, it is $363; and for households residing in any other county of New York State, it is $332.

(c) The standard allowance for telephone consists of the cost for basic service for one telephone. The standard allowance for telephone is available to households which do not qualify for the standard allowance for heating/cooling or the standard allowance for utilities. As of October 1, 2023, but subject to subsequent adjustments as required by the USDA, the standard allowance for telephone for all SNAP applicant and recipient households residing in New York State is $31.

(d) OTDA must review the standard utility allowances annually, or at such time as otherwise directed by the USDA, and make adjustments to reflect changes in costs subject to the approval and direction of the USDA. Households whose SNAP benefits are reduced due to such changes shall receive notification of the changes in accordance with section 358-3.3 of this Title.

(vi) Shelter costs for homeless households. Each household in which all members are homeless (homeless household) and not receiving free shelter throughout the calendar month and which incurs or reasonably expects to incur shelter costs during a month are eligible for a standard shelter allowance as a shelter expense. A homeless household may, however, claim actual verified shelter costs as a shelter expense if the actual costs are greater than the standard shelter allowance. A homeless household which incurs no shelter costs during the month is not eligible for a standard shelter allowance.

N.Y. Comp. Codes R. & Regs. Tit. 18 § 387.12

Amended, New York State Register December 3, 2014/Volume XXXVI, Issue 48, eff. 12/3/2014

Amended New York State Register December 2, 2015/Volume XXXVII, Issue 48, eff. 12/2/2015

Amended New York State Register December 7, 2016/Volume XXXVIII, Issue 49, eff. 12/7/2016

Amended New York State Register November 29, 2017 /Volume XXXIX, Issue 48, eff. 11/29/2017

Amended New York State Register January 30, 2019/Volume XLI, Issue 05, eff. 1/30/2019

Amended New York State Register January 13, 2021/Volume XLIII, Issue 02, eff. 1/13/2021

Amended New York State Register January 12, 2022/Volume XLIV, Issue 02, eff. 1/12/2022

Amended New York State Register January 11, 2023/Volume XLIV, Issue 2, eff. 1/11/2023

Amended New York State Register January 17, 2024/Volume XLVI, Issue 3, eff. 1/17/2024