Rule 67:46:06:06 Deduction for premiums.
67:46:06:06. Deduction for premiums. If an applicant's or
recipient's income is used to pay the applicant's or recipient's health
insurance premiums, the department allows a deduction from the income for the
amount paid. The premium may be for participation in the Medicare program or
for private health insurance, or both. For the purpose of deducting premiums
from income, private health insurance is restricted to those policies which
insure payment for medical services rendered and medical expenses incurred. It does not include a policy which insures an
income supplement while an individual is disabled. The policy must directly
assist in the payment of medical expenses. If a person is receiving benefits
from an income supplement insurance policy for a disability and the policy is
not includable under the criteria in this section, the premium payment made is
deductible from income when the payment is necessary to continue benefits.
2 SDR 74, effective May 13, 1976; 4 SDR 10, effective August 28, 1977; 7 SDR
23, effective September 18, 1980; 7 SDR 66, 7 SDR 89, effective July 1, 1981; 8
SDR 170, effective June 21, 1982; 9 SDR 133, effective April 27, 1983;
transferred from § 67:16:21:04, effective August 23, 1992; 19 SDR 141,
effective March 25, 1993.
Authority: SDCL 28-6-1.
Implemented: SDCL 28-6-1.
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