1. (a) Except where otherwise specified or specifically prohibited, income shall be evaluated and treated in the same manner for all adult categories of medical assistance.
2. (b) For self-employed individuals, if the cost of doing business exceeds gross self-employment income, the self-employment income amount shall be zero.
3. (c) Costs of doing business which exceed gross self-employment income shall not be an allowable deduction, nor subtracted from any other income that the individual may have.
4. (d) Income shall be considered to belong to the individual on whose behalf it is paid.

Source. #13715, eff 8-8-23