WAC 182-509-0320. MAGI income — Noncountable income

For purposes of determining eligibility for modified adjusted gross income (MAGI)–based Washington apple health (see WAC 182-509-0300 ): (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) Examples of income that are not counted include, but are not limited to: (a) Bona fide loans, except certain student loans as specified under WAC 182-509-0335 ; (b) Federal income tax refunds and earned income tax credit payments for up to 12 months from the date received; (c) Child support payments received by any person included in household size under WAC 182-506-0010 ; (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; (e) Title IV-E and state foster care and adoption support maintenance payments; (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; (g) Money withheld from a benefit to repay an overpayment from the same income source; (h) One-time payments issued under the Department of State or Department of Justice reception and replacement programs, such as Voluntary Agency (VOLAG) payments; (i) Nontaxable income from employment and training programs; (j) Any portion of income used to repay the cost of obtaining that income source; (k) Insurance proceeds or other income received as a result of being a Holocaust survivor; (l) Federal economic stimulus payments that are excluded for federal and federally assisted state programs; (m) Income from a sponsor given to a sponsored immigrant; (n) Fringe benefits provided on a pretax basis by an employer, such as transportation benefits or moving expenses; (o) Employer contributions to certain pretax benefits funded by an employee's elective salary reduction, such as amounts for a flexible spending account; (p) Distribution of pension payments paid by the employee (such as premiums or contributions) that were previously subject to tax; (q) Gifts as described in IRS Publication 559: Survivors, Executors, and Administrators ; (r) Cash or noncash inheritances, except that the agency counts income produced by an inheritance; (s) Death benefits from life insurance and certain benefits paid for deaths that occur in the line of duty; (t) Working families' tax credit payments under RCW 82.08.0206 ; and (u) Other payments that are excluded from income under state or federal law. (3) Income received from other agencies or organizations as needs-based assistance is not countable income under this section. (a) "Needs-based" means eligibility for the program is based on having limited income, or resources, or both. Examples of needs-based assistance are: (i) Clothing; (ii) Food; (iii) Household supplies; (iv) Medical supplies (nonprescription); (v) Personal care items; (vi) Shelter; (vii) Transportation; and (viii) Utilities (e.g., lights, cooking fuel, the cost of heating or heating fuel). (b) Needs-based cash programs include, but are not limited to, the following apple health programs: (i) Diversion cash assistance (DCA); (ii) Temporary assistance for needy families (TANF); (iii) State family assistance (SFA); (iv) Pregnant women's assistance (PWA); (v) Refugee cash assistance (RCA); (vi) Aged, blind, disabled cash assistance (ABD); and (vii) Supplemental security income (SSI).