<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.s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0 { 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.s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2c60d3dd-9533-4fcf-857b-05219b7bf50a000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000003 { 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="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:21"><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000000">67:12:05:21</span></a><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000001">.  Dependent care disregard from earnings -- Employed caretaker relatives.</span><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0"> </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">An e</span><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">mployed recipient caretaker relative whose earnings are considered when determining eligibility for </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">aid to families with dependent children (</span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">AFDC</span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">)</span><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0"> and the amount of the assistance grant are allowed a </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">deduction from the earnings in the amount of the cost of dependent care</span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">.</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50a000002"> </span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">For a recipient caretaker relative who is employed full time throughout the budget month, the deductible dependent care cost is the amount actually paid by the caretaker, not to exceed one hundred seventy-five dollars per month for each dependent aged two or older, or two hundred dollars per month for each dependent under the age of two</span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">.</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50a000002"> </span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">For a recipient caretaker relative who is employed part time throughout the budget month, the deductible dependent care cost is the amount actually paid by the caretaker, not to exceed one hundred seventy-four dollars per month for each dependent aged two or older, or one hundred ninety-nine dollars per month for each dependent under the age of two.</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50a000002"> </span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">The deduction must be made after the earned income exemption in § </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:14"><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000003">67:12:05:14</span></a><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0"> is applied</span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">.</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50a000002"> </span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">Charges for dependent care must include all costs associated with the care</span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">.</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50a000002"> </span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">Dependent care services are limited to those care services provided for the care of a dependent child or an incapacitated adult who is living in the home and who is receiving AFDC</span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">.</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50a000002"> </span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">Dependent care services do not include those care services provided by the dependent child's parent or caretaker relative</span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">.</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50a000002"> </span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000001">Source:</span><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0"> SL 1975, ch 16, § 1; 2 SDR 88, effective July 1, 1976; 3 SDR 40, effective November 30, 1976; 7 SDR 23, effective September 18, 1980; 7 SDR 66, 7 SDR 89, effective July 1, 1981; 9 SDR 24, effective September 2, 1982; 14 SDR 40, effective September 24, 1987; 16 SDR 58, effective October 1, 1989</span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">; 52 SDR 55, effective December 2, 2025</span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">.</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000001">General Authority:</span><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000003">28-</span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000003">6-1</span></a><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">.</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000001">Law Implemented:</span><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=28-6-1"><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000003">28-</span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000003">6-1</span></a><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">.</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50a000002"> </span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000001">Cross-References:</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">Disregard of cost for care of dependent child or incapacitated adult, 45 C.F.R. § 233.20(a)(11)(i)(D).</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">    </span><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">Use of earned income exemption in determining eligibility and computing the assistance payment, § </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:05:34"><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0-000003">67:12:05:34</span></a><span class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aC0">.</span></p><p dir="ltr" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50aP0"><span xml:space="preserve" class="s2c60d3dd-9533-4fcf-857b-05219b7bf50a000002"> </span></p></div></body></html>