<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0-000003 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5P0"><span xml:space="preserve" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:16"><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0-000000">67:12:05:16</span></a><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0-000001">.  Treatment of tax refunds.</span><span xml:space="preserve" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0"> Tax refunds received by an applicant or recipient </span><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0">are considered an allowable deduction for the purposes of determining available earned income.</span></p><p dir="ltr" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5P0"><span xml:space="preserve" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5000002"> </span></p><p dir="ltr" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5P0"><span xml:space="preserve" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0">    </span><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0-000001">Source:</span><span xml:space="preserve" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0"> SL 1975, ch 16, § 1; 7 SDR 23, effective September 18, 1980; 7 SDR 66, 7 SDR 89, effective July 1, 1981; 8 SDR 82, effective January 13, 1982; 16 SDR 58, effective October 1, 1989</span><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0">; 52 SDR 55, effective December 2, 2025</span><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0">.</span></p><p dir="ltr" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5P0"><span xml:space="preserve" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0">    </span><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0-000001">General Authority:</span><span xml:space="preserve" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0-000003">28-</span><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0-000003">6-1</span></a><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0">.</span></p><p dir="ltr" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5P0"><span xml:space="preserve" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0">    </span><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0-000001">Law Implemented:</span><span xml:space="preserve" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0-000003">28-</span><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0-000003">6-1</span></a><span class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5C0">.</span></p><p dir="ltr" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5P0"><span xml:space="preserve" class="s06ddfbeb-cbf3-4982-aaaf-5fe55f6bedf5000002"> </span></p></div></body></html>