Or. Admin. Code § 461-145-0530 - Tax Refund

(1) In all programs except the QMB-BAS, QMB-SMB, and QMB-SMF programs:

(a) If received on or after January 1, 2010, federal income tax refunds are excluded from income and resources in the month of receipt and then for 12 full months starting with the month following the month of receipt of the refund or payment. All funds remaining after the 12-month period are counted as a resource.

(b) If received before January 1, 2010, federal income tax refunds are counted as a resource.

(2) In the QMB-BAS, QMB-SMB, and QMB-SMF programs, federal income tax refunds are excluded as income and as a resource.

(3) State tax refunds and property tax refunds, including Elderly Rental Assistance (ERA) --

(a) In all programs except the OSIP, OSIPM, and QMB programs, are considered lump-sum income (see OAR 461-001-0000) in the month received, and counted as a resource in the month after the month of receipt.

(b) In the OSIP, OSIPM, and QMB-DW programs, are excluded as income in the month received. All funds remaining after the month of receipt are counted as a resource.

(c) In the QMB-BAS, QMB-SMB, and QMB-SMF programs, are excluded as income and as a resource.

(4) The treatment of federal and state Earned Income Tax Credit payments is covered by OAR 461-145-0140.

Notes

Or. Admin. Code § 461-145-0530

AFS 80-1989, f. 12-21-89, cert. ef. 2-1-90; AFS 8-1992, f. & cert. ef. 4-1-92; SSP 29-2003(Temp), f. 10-31-03, cert. ef. 11-1-03 thru 3-31-04; SSP 6-2004, f. & cert. ef. 4-1-04; SSP 8-2008, f. & cert. ef. 4-1-08; SSP 9-2008(Temp), f. & cert. ef. 4-1-08 thru 9-26-08; Administrative correction 10-21-08; SSP 4-2011(Temp), f. & cert. ef. 2-4-11 thru 8-3-11; SSP 17-2011, f. & cert. ef. 7-1-11; SSP 12-2015, f. 3-16-15, cert. ef. 4/1/2015; SSP 8-2017, f. 3-17-17, cert. ef. 4/1/2017; SSP 28-2018, amend filed 09/06/2018, effective 10/1/2018

Statutory/Other Authority: ORS 329A.500, 409.050, 411.060, 411.070, 411.404, 411.816, 412.014, 412.049, 413.085 & 414.685

Statutes/Other Implemented: ORS 329A.500, 409.010, 411.060, 411.070, 411.404, 411.816, 412.014 & 412.049