1. (a)

   1. (1) Earned income includes wages, salaries, tips, commissions, and any other payment resulting from labor or personal service.
   2. (2) Generally, if the person is working as an employee, Federal Insurance Contributions Act (FICA) taxes are withheld from earned income.
   3. (3) Earned income also includes income from self-employment.

2. (b)

   1. (1) Most earned income is considered in determining a family’s transitional employment assistance (TEA) eligibility.
   2. (2) However, in certain situations that are specified in the following sections, earnings are not counted.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: “12/01/97”