ARSD 67:12:05:18
ARSD 67:12:05:18. Standard earned income deduction
Cite as S.D. Admin. R. 67:12:05:18
The standard earned income deduction is ninety dollars. This amount must be deducted from the monthly gross earned income of each employed member of the assistance unit whose earned income is considered when determining the aid to families with dependent children grant. If the individual is self-employed, the deduction must be made after the allowable deductions specified in ยงยง 67:12:05:12 and 67:12:05:20. The standard earned income deduction may not exceed the earnings.
The standard earned income deduction covers income tax, social security, lunches, transportation to and from work, and mandatory insurance premiums or retirement contributions.