<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.s19b097f4-349b-41f0-ab18-1e171700b1d9P0 { 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.s19b097f4-349b-41f0-ab18-1e171700b1d9C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s19b097f4-349b-41f0-ab18-1e171700b1d9000003 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:18"><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000000">67:12:05:18</span></a><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000001">.  Standard earned income deduction.</span><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0"> The standard earned income deduction is </span><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">ninety dollars</span><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">. 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 </span><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">aid to families with dependent children</span><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0"> grant. If the individual is self-employed, the deduction must be made after the allowable deductions specified in §§ </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:12"><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000002">67:12:05:12</span></a><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0"> and </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:20"><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000002">67:12:05:20</span></a><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">. The standard earned income deduction may not exceed the earnings.</span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9000003"> </span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">    The standard earned income deduction covers income tax, social security, lunches, transportation to and from work, and mandatory insurance premiums or retirement contributions.</span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9000003"> </span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">    </span><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000001">Source:</span><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0"> SL 1975, ch 16, § 1; 2 SDR 88, effective July 1, 1976; 4 SDR 10, effective August 28, 1977; 4 SDR 60, effective March 26, 1978; 7 SDR 23, effective September 18, 1980; 7 SDR 66, 7 SDR 89, effective July 1, 1981; 8 SDR 82, effective January 13, 1982; 9 SDR 46, effective October 1, 1982; 10 SDR 144, effective July 1, 1984; 12 SDR 4, effective July 21, 1985; 14 SDR 40, effective September 24, 1987; 16 SDR 58, effective October 1, 1989</span><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">; 52 SDR 55, effective December 2, 2025</span><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">.</span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">    </span><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000001">General Authority:</span><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000002">28-</span><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000002">6-1</span></a><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">.</span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">    </span><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000001">Law Implemented:</span><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000002">28-</span><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000002">6-1</span></a><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">.</span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9000003"> </span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">    </span><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000001">Cross-References:</span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">    Earned income from business, § </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:12"><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000002">67:12:05:12</span></a><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">.</span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">    Farming or other self-employment business expenses as deductions from income, § </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:20"><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000002">67:12:05:20</span></a><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">.</span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">    </span><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">Exemption of vocational rehabilitation training allowances, § </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:27"><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000002">67:12:05:27</span></a><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">.</span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">    Consideration of income of parent o</span><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">f</span><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0"> minor parent, § </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:52.01"><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0-000002">67:12:05:52.01</span></a><span class="s19b097f4-349b-41f0-ab18-1e171700b1d9C0">.</span></p><p dir="ltr" class="s19b097f4-349b-41f0-ab18-1e171700b1d9P0"><span xml:space="preserve" class="s19b097f4-349b-41f0-ab18-1e171700b1d9000003"> </span></p></div></body></html>