N.H. Code Admin. R. He-W 654.06
Educational Expenses - Adult Categories
Effective Aug 8, 2023(See Revision Note #1 at Chapter Heading He-W 600) #5171, eff 6-26-91; ss by #6531, INTERIM, eff 6-27-97, EXPIRES: 10-25-97; ss by #6614, eff 10-24-97; amd by #6672, eff 1-26-98; ss by #8452, eff 10-22-05; ss by #10471, eff 11-26-13; ss by #13715, eff 8-8-23Former Division of Human Services
- (a) Repayment of a student loan shall not be an allowable deduction from educational income.
(b) Other educational expenses with the exclusion of (a) above shall be an allowable deduction from educational income if all of the following conditions are met:
- (1) The expense is directly related to and necessary for school attendance;
- (2) The student is responsible for the payment of the expense; and
- (3) The expense has not been or will not be reimbursed from another source;
- (c) If the educational expense has been or will be partially reimbursed, the remaining amount shall be allowed as a deduction from educational income; and
- (d) Transportation costs to and from school shall be computed and verified in the same manner as for the employment expense disregard, specified in He-W 654.18.
Source. (See Revision Note #1 at Chapter Heading He-W 600) #5171, eff 6-26-91; ss by #6531, INTERIM, eff 6-27-97, EXPIRES: 10-25-97; ss by #6614, eff 10-24-97; amd by #6672, eff 1-26-98; ss by #8452, eff 10-22-05; ss by #10471, eff 11-26-13; ss by #13715, eff 8-8-23