<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.sfdd553ea-4872-4285-8aaa-d1f595ea421cP0 { 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.sfdd553ea-4872-4285-8aaa-d1f595ea421cC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sfdd553ea-4872-4285-8aaa-d1f595ea421c000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000003 { 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="sfdd553ea-4872-4285-8aaa-d1f595ea421cP0"><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:16.01"><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000000">67:12:05:16.01</span></a><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000001">.  Treatment of earned income tax credit.</span><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0"> </span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">An e</span><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">arned income tax credit received by an applicant or recipient is </span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">considered an allowable deduction for the purposes or determining available earned income</span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">.</span></p><p dir="ltr" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cP0"><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421c000002"> </span></p><p dir="ltr" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cP0"><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">    </span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000001">Source:</span><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0"> 8 SDR 125, effective April 4, 1982; 12 SDR 4, effective July 21, 1985; 16 SDR 58, effective October 1, 1989; 16 SDR 161, effective March 20, 1990; 17 SDR 153, effective April 16, 1991</span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">; 52 SDR 55, effective December 2, 2025</span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">.</span></p><p dir="ltr" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cP0"><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">    </span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000001">General Authority:</span><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000003">28-</span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000003">6-1</span></a><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">.</span></p><p dir="ltr" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cP0"><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">    </span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000001">Law Implemented:</span><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000003">28-</span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000003">6-1</span></a><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">.</span></p><p dir="ltr" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cP0"><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421c000002"> </span></p><p dir="ltr" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cP0"><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">    </span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0-000001">Cross-Reference:</span><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0"> Treatment of earned income tax credit, 45 C.F.R. § 233.20(a)(</span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">11</span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">)(</span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">viii</span><span class="sfdd553ea-4872-4285-8aaa-d1f595ea421cC0">).</span></p><p dir="ltr" class="sfdd553ea-4872-4285-8aaa-d1f595ea421cP0"><span xml:space="preserve" class="sfdd553ea-4872-4285-8aaa-d1f595ea421c000002"> </span></p></div></body></html>