WAC 182-509-0320 MAGI income -- Noncountable income.
Effective September 18, 2020.
For purposes of determining eligibility for modified adjusted gross income (MAGI)–based Washington apple health (see WAC 182-509-0300):
- Some types of income are not counted when determining eligibility for MAGI-based apple health. Under the MAGI income methodology described in WAC 182-509-0300, income is not counted if the Internal Revenue Service (IRS) permits it to be excluded or deducted for purposes of determining the tax liability of a person. (See 26 U.S.C. Sections 62(a) and 101-140.)
- Examples of income that are not counted include, but are not limited to:
- Bona fide loans, except certain student loans as specified under WAC 182-509-0335;
- Federal income tax refunds and earned income tax credit payments for up to 12 months from the date received;
- Child support payments received by any person included in household size under WAC 182-506-0010;
- Nontaxable time loss benefits or other compensation received for sickness or injury, such as benefits from the department of labor and industries (L&I) or a private insurance company;
- Title IV-E and state foster care and adoption support maintenance payments;
- Veteran's benefits including, but not limited to, disability compensation and pension payments for disabilities paid to the veteran or family members; education, training and subsistence; benefits under a dependent-care assistance program for veterans, housebound allowance and aid and attendance benefits;
- Money withheld from a benefit to repay an overpayment from the same income source;
- One-time payments issued under the Department of State or Department of Justice reception and replacement programs, such as Voluntary Agency (VOLAG) payments;
- Nontaxable income from employment and training programs;
- Any portion of income used to repay the cost of obtaining that income source;
- Insurance proceeds or other income received as a result of being a Holocaust survivor;
- Federal economic stimulus payments that are excluded for federal and federally assisted state programs;
- Income from a sponsor given to a sponsored immigrant;
- Fringe benefits provided on a pretax basis by an employer, such as transportation benefits or moving expenses;
- Employer contributions to certain pretax benefits funded by an employee's elective salary reduction, such as amounts for a flexible spending account;
- Distribution of pension payments paid by the employee (such as premiums or contributions) that were previously subject to tax;
- Gifts as described in IRS Publication 559; Survivors, Executors, and Administrators;
- Cash or noncash inheritances, except that the agency counts income produced by an inheritance;
- Death benefits from life insurance and certain benefits paid for deaths that occur in the line of duty;
- Working families' tax credit payments under RCW 82.08.0206; and
- Other payments that are excluded from income under state or federal law.
- Income received from other agencies or organizations as needs-based assistance is not countable income under this section.
- "Needs-based" means eligibility for the program is based on having limited income, or resources, or both. Examples of needs-based assistance are:
- Clothing;
- Food;
- Household supplies;
- Medical supplies (nonprescriptions);
- Personal care items;
- Shelter;
- Transportation; and
- Utilities (e.g. lights, cooking fuel, the cost of heating or heating fuel).
- Needs-based cash programs include, but are not limited to, the following apple health programs:
- Diversion cash assistance (DCA);
- Temporary assistance for needy families (TANF);
- State family assistance (SFA);
- Pregnant women's assistance (PWA);
- Refugee cash assistance (RCA);
- Aged, blind, disabled cash assistance (ABD); and
- Supplemental security income (SSI).