1. (a) An individual's income is counted as part of the household income unless:

   1. (1) the individual is a child who is included in the household of a parent and is not required to file a federal income tax return for the taxable year in which CHIP eligibility is requested; or
   2. (2) the individual is a tax dependent and is not required to file a federal income tax return for the taxable year in which CHIP eligibility is requested.
2. (b) Income for an individual described in subsection (a)(1) of this section is excluded from the household income of each individual in the household composition as defined in §370.807 of this subchapter (relating to Determination of Household).
3. (c) Income for an individual described in subsection (a)(2) of this section is excluded from the household income of the taxpayer.

Source Note:The provisions of this §370.811 adopted to be effective January 1, 2014, 38 TexReg 9477.