N.M. Admin. Code § 8.243.500.21

Current through Register Vol. 35, No. 23, December 10, 2024

Section 8.243.500.21 - DISREGARDS

Income disregards are allowed as described below when applicable.

A.Twenty dollar disregard: The first $20 of unearned or earned income received in a month is disregarded. This disregard is not applicable to payments made to an applicant/recipient through a state or other government assistance program, or by a private charitable organization, where such payments are based on the applicant's/recipient's need.

B.Additional earned income disregard: If appropriate, earned income of $65 per month, plus one-half of the remainder is disregarded.

C.Work-related expenses defined: Work-related expenses of an employed applicant/recipient who is blind or disabled are disregarded. This disregard is applied to earned income only. Disregarded expenses must be for items or services directly related to enabling a person to work, and which are necessarily incurred by that individual because of a physical or mental disability or blindness. Such expenses are disregarded if not covered by other third party payers, including medicaid.

(1) Types of work-related expenses which may be disregarded include:

(a) federal, state, and local income taxes;

(b) social security contributions;

(c) union dues;

(d) transportation costs, including actual cost of bus or taxi cab fare, or fifteen (15) cents per mile for private automobile;

(e) lunches;

(f) child care costs, if not otherwise provided;

(g) uniforms, tools, and other necessary equipment;

(h) special vehicle modifications to enable transportation to and from work, but not the cost of the vehicle itself;

(i) attendants who may be hired for the purpose of taking applicant/recipient to and from work, and getting ready for work;

(j) durable medical equipment that is medically related and generally not useful in absence of the blindness or disability yet, are necessary to attend and perform tasks in the work place;

(k) expenses for work related equipment, which is impairment related and necessary for the individual to perform his/her tasks;

(l) prostheses necessary to perform work related tasks.

(m) design modifications related to blindness or disability that enable the applicant/recipient to leave home in order to attend work, or design modifications made to the work area of the home in the case where the applicant/recipient engages in a home-based business;

(n) special expenses necessary to enable an applicant/recipient who is blind or disabled to engage in employment, such as a seeing-eye dog, braille instructions, or instructions on using special equipment and,

(o) health insurance premiums.

(2) If items or services above are purchased through an installment contract, the payments are disregarded. Should the item or service be a one-time purchase, the purchase may be pro-rated over a 12-month period, or over the life of the contract.

(3) If items are leased, the monthly payment would be disregarded.

D.NONDEDUCTIBLE ITEMS: The following items cannot be deducted from earned income:

(1) in-kind payments;

(2) expenses deducted under other provisions;

(3) expenses which will be reimbursed;

(4) life maintenance expenses; although not all-inclusive, life maintenance items include the following:

(a) meals consumed outside of work hours;

(b) self-care items (including items of cosmetic rather than work related nature);

(c) general educational development;

(d) deposits into retirement accounts intended as an IRA, Keogh, 401K, PERA or voluntary pensions;

(e) life insurance premiums;

(f) items furnished by others that are needed in order to work (the value of such items is not income), and

(g) expenses claimed on a self-employment tax return.

N.M. Admin. Code § 8.243.500.21

8.243.500.21 NMAC - N, 1-1-01