For purposes of determining eligibility for modified adjusted gross income (MAGI)–based Washington apple health (see WAC 182-509-0300):

1. (1) Some types of income are not counted when determining eligibility for MAGI-based apple health. Under the MAGI income methodology described in WAC 182-509-0300, income is not counted if the Internal Revenue Service (IRS) permits it to be excluded or deducted for purposes of determining the tax liability of a person. (See 26 U.S.C. Sections 62(a) and 101-140.)

2. (2) Examples of income that are not counted include, but are not limited to:

   1. (a) Bona fide loans, except certain student loans as specified under WAC 182-509-0335;
   2. (b) Federal income tax refunds and earned income tax credit payments for up to 12 months from the date received;
   3. (c) Child support payments received by any person included in household size under WAC 182-506-0010;
   4. (d) Nontaxable time loss benefits or other compensation received for sickness or injury, such as benefits from the department of labor and industries (L&I) or a private insurance company;
   5. (e) Title IV-E and state foster care and adoption support maintenance payments;
   6. (f) Veteran's benefits including, but not limited to, disability compensation and pension payments for disabilities paid to the veteran or family members; education, training and subsistence; benefits under a dependent-care assistance program for veterans, housebound allowance and aid and attendance benefits;
   7. (g) Money withheld from a benefit to repay an overpayment from the same income source;
   8. (h) One-time payments issued under the Department of State or Department of Justice reception and replacement programs, such as Voluntary Agency (VOLAG) payments;
   9. (i) Nontaxable income from employment and training programs;
   10. (j) Any portion of income used to repay the cost of obtaining that income source;
   11. (k) Insurance proceeds or other income received as a result of being a Holocaust survivor;
   12. (l) Federal economic stimulus payments that are excluded for federal and federally assisted state programs;
   13. (m) Income from a sponsor given to a sponsored immigrant;
   14. (n) Fringe benefits provided on a pretax basis by an employer, such as transportation benefits or moving expenses;
   15. (o) Employer contributions to certain pretax benefits funded by an employee's elective salary reduction, such as amounts for a flexible spending account;
   16. (p) Distribution of pension payments paid by the employee (such as premiums or contributions) that were previously subject to tax;
   17. (q) Gifts as described in IRS Publication 559: Survivors, Executors, and Administrators;
   18. (r) Cash or noncash inheritances, except that the agency counts income produced by an inheritance;
   19. (s) Death benefits from life insurance and certain benefits paid for deaths that occur in the line of duty;
   20. (t) Working families' tax credit payments under RCW 82.08.0206; and
   21. (u) Other payments that are excluded from income under state or federal law.

3. (3) Income received from other agencies or organizations as needs-based assistance is not countable income under this section.

   1. (a) "Needs-based" means eligibility for the program is based on having limited income, or resources, or both. Examples of needs-based assistance are:

      1. (i) Clothing;
      2. (ii) Food;
      3. (iii) Household supplies;
      4. (iv) Medical supplies (nonprescription);
      5. (v) Personal care items;
      6. (vi) Shelter;
      7. (vii) Transportation; and
      8. (viii) Utilities (e.g., lights, cooking fuel, the cost of heating or heating fuel).

   2. (b) Needs-based cash programs include, but are not limited to, the following apple health programs:

      1. (i) Diversion cash assistance (DCA);
      2. (ii) Temporary assistance for needy families (TANF);
      3. (iii) State family assistance (SFA);
      4. (iv) Pregnant women's assistance (PWA);
      5. (v) Refugee cash assistance (RCA);
      6. (vi) Aged, blind, disabled cash assistance (ABD); and
      7. (vii) Supplemental security income (SSI).

[Statutory Authority: RCW 41.05.021 and 41.05.160. WSR 23-14-076, § 182-509-0320, filed 6/29/23, effective 7/30/23; WSR 20-17-136, § 182-509-0320, filed 8/18/20, effective 9/18/20. Statutory Authority: RCW 41.05.021, Patient Protection and Affordable Care Act (P.L. 111-148), 42 C.F.R. §§ 431, 435, 457, and 45 C.F.R. § 155. WSR 14-01-021, § 182-509-0320, filed 12/9/13, effective 1/9/14.]