An e arned income tax credit received by an applicant or recipient is considered an allowable deduction for the purposes or determining available earned income .

Source: 8 SDR 125, effective April 4, 1982; 12 SDR 4, effective July 21, 1985; 16 SDR 58, effective October 1, 1989; 16 SDR 161, effective March 20, 1990; 17 SDR 153, effective April 16, 1991 ; 52 SDR 55, effective December 2, 2025 .

General Authority: SDCL 28- 6-1 .

Law Implemented: SDCL 28- 6-1 .

Prior versions effective: 1991-04-16.