<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.sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: center; background: white; font-family: Times; font-size: 12pt; line-height: 108%; } span.sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0 { color: black; background: white; font-family: Times; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000000 { color: #0000FF; background: white; font-family: Times; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2000001 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000002 { 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dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0"><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0">CHAPTER </span><a href="https://sdlegislature.gov/Rules?Rule=67:12:15"><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000000">67:12:15</span></a></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0"><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2000001"> </span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0"><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0">DEPENDENT CARE</span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0"><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2000001"> </span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0"><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0">(Repealed or Transferred)</span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000002"><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2000003"> </span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000002"><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2000003"> </span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000002"><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">Section</span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000005"><a href="https://sdlegislature.gov/Rules?Rule=67:12:15:01"><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000006">67:12:15:01</span></a><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">        Definition of dependent care services</span><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">, Repealed</span><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">.</span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000005"><a href="https://sdlegislature.gov/Rules?Rule=67:12:15:02"><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000006">67:12:15:02</span></a><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">        Dependent care limits -- Caretaker relative in certain activities</span><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">, Repealed</span><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">.</span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000005"><a href="https://sdlegislature.gov/Rules?Rule=67:12:15:03"><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000006">67:12:15:03</span></a><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">        Repealed.</span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000005"><a href="https://sdlegislature.gov/Rules?Rule=67:12:15:04"><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000006">67:12:15:04</span></a><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">        Required verification of dependent care costs -- Disregard from earnings</span><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">, Repealed</span><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">.</span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000005"><a href="https://sdlegislature.gov/Rules?Rule=67:12:15:05"><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000006">67:12:15:05</span></a><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">        Computing disregarded dependent care cost</span><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">, Repealed</span><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">.</span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000005"><a href="https://sdlegislature.gov/Rules?Rule=67:12:15:06"><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000006">67:12:15:06</span></a><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">        Transferred.</span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000005"><a href="https://sdlegislature.gov/Rules?Rule=67:12:15:07"><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000006">67:12:15:07</span></a><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">        Repealed.</span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000005"><a href="https://sdlegislature.gov/Rules?Rule=67:12:15:08"><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000006">67:12:15:08</span></a><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">        Supplemental amount</span><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">, Repealed</span><span class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2C0-000004">.</span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000005"><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2000003"> </span></p><p dir="ltr" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2P0-000005"><span xml:space="preserve" class="sc6f502d2-ab7c-4c9e-ae15-c782a7a46bb2000003"> </span></p></div></body></html>