Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 488 (January 27, 2024).

55 Pa. Code § 140.481. Deductions from earned income.

INCOME DEDUCTIONS


§ 140.481. Deductions from earned income.

 (a)  An employed recipient whose income is used to determine eligibility for EMC is entitled to a deduction from earned income for dependent care expenses. Dependent care shall be needed to enable a budget group member to retain employment. A dependent care expense is the work-related cost of care of dependent children or incapacitated persons living in the home of the recipient. The allowable child care costs are actual payments made by the recipient, excluding payments received under the Transitional Child Care (TCC) provision.

 (b)  Dependent care services will not be considered as needed when an unemployed biological or adoptive parent, specified relative or legal guardian of the child is in the home, unless one of the following applies:

   (1)  The biological or adoptive parent, specified relative or legal guardian is physically or mentally incapable of providing child care.

   (2)  The biological or adoptive parent, specified relative or legal guardian is involved in employment related activities, such as education, training and job search.

   (3)  The child is at risk because of suspected child abuse.

Source

   The provisions of this §  140.481 adopted October 16, 1992, effective upon publication and apply retroactively to April 1, 1990, 22 Pa.B. 5164.



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