1. (1) Financial need and eligibility for PCA services will be determined according to the following formula:

   1. (a) Determine the individual's annual income, before taxes, from all sources, including wages, net profit from self-employment, interest, dividends, pensions and disability benefits such as SSDI and SSI. Do not include the spouse's income;
   2. (b) Subtract federal income taxes from annual gross income;
   3. (c) Subtract standard federal income tax exemptions from the remainder in subparagraph (b). Do not include spouse as an exemption if spouse's income is over five thousand dollars ($5,000) per year;
   4. (d) Subtract FICA and mandatory pension contributions from remainder in subparagraph (c);
   5. (e) Subtract “impairment related” work expenses not reimbursed by a third party and which are defined and allowed by Social Security Regulations in 20 C.F.R. § 404.1576. The cost of impairment related work expenses exceeding fifteen hundred dollars ($1,500) (e.g., home or vehicle modifications, durable medical equipment such as wheelchairs) must be spread out over a period of five (5) years in equal amounts;
   6. (f) Divide the remainder in subparagraph (e) by two (2);
   7. (g) Subtract forty-eight hundred dollars ($4,800) from the quotient in subparagraph (f).

2. (2) After applying the above formula:

   1. (a) If there is no income remaining, the program shall subsidize PCA services at the maximum allowable rate subject to a maximum of three hundred twenty dollars ($320) per week;
   2. (b) If there is income remaining, the cost of the subsidy for PCA services provided shall be reduced by the amount of that income;
   3. (c) If there is income remaining in excess of the maximum allowable amount for a PCA subsidy (three hundred twenty dollars ($320) per week), the individual is not eligible for a subsidy.
3. (3) The PCA program may supplement any other private program for Personal Care Assistance for which the individual is eligible, subject to a maximum of three hundred twenty dollars ($320) per week. The PCA program may not supplement any state or federal personal care assistance program.

Authority: T.C.A. §§ 4-5-202, 71-1-105(12), and 71-4-1204; and 20 C.F.R. § 404.1576. Administrative History: Original rule filed December 9, 1986; effective March 31, 1987. Amendment filed April 22, 1997; effective July 6, 1997. Repeal and new rule filed June 30, 2009; effective September 13, 2009.