Utah Admin. Code R414-304-17 - Public Health Emergency Income Provisions

The following treatment of certain income applies as defined in this section.

(1) The Department shall exclude from income the $600 per week federal pandemic unemployment payments as defined in Section 2102 and 2104(b) of the Coronavirus Aid, Relief, and Economic Security (Cares) Act, Pub. L. No. 116 136, for programs established under Title XIX of the Social Security Act, 42 U.S.C. 1396 et seq.

(2) The Department shall exclude from income the recovery rebates for individuals as defined in Section 2201 of the Cares Act, for programs established under Title XIX of the Social Security Act, 42 U.S.C. 1396 et seq. These rebates are treated as a refundable tax credit and may be paid in advance or upon filing a 2020 tax return.

(3) The Department shall exclude from income certain employer payments of student loans as defined in Section 2206 of the Cares Act, Pub. L. No. 116 136 for coverage groups subject to the use of MAGI-based methodologies as defined in Section R414-304-5.

(a) Payments toward an employee's student loans may be paid directly to the employee or to the lender.

(b) This exclusion applies to payments made on or after the effective date of Pub. L. No. 116 136 and before January 1, 2021.

(4) The Department shall exclude the amount of qualified charitable contributions made by individuals during the taxable year as defined in Section 2204 of the Cares Act, Pub. L. No. 116 136, for coverage groups subject to the use of MAGI-based methodologies as defined in Section R414-304-5.

(a) Allowable taxable years begin in the year 2020.

(b) The excluded contributions must not exceed $300.

Notes

Utah Admin. Code R414-304-17

Adopted by Utah State Bulletin Number 2020-14, effective 6/24/2020 Amended by Utah State Bulletin Number 2020-19, effective 9/16/2020