Or. Admin. R. 461-145-0120

Current through Register Vol. 63, No. 8, August 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