The personal allowance for one (1) month described in sections 1, 2, and 3 of this chapter for an individual whose employment is part of the recipient's individual habilitation plan or who is working in a sheltered workshop or day activity center is the amount that a person would be entitled to retain under sections 1, 2, and 3 of this chapter plus an amount equal to one-half (1/2) of the remainder of:

1. (1) gross earned income for the month; minus

2. (2) the sum of:

   1. (A) sixteen dollars ($16);
   2. (B) the amount withheld from the recipient's paycheck for that month for payment of state income tax, federal income tax, and the tax prescribed by the Federal Insurance Contribution Act (26 U.S.C. 3101 et seq.); and

   3. (C) transportation expenses for the month.

      [Pre-1992 Revision Citation: 12-1-7-21(c) part.]

As added by P.L.2-1992, SEC.9.