Hawaii Administrative Rules
Title 17 - DEPARTMENT OF HUMAN SERVICES
Department of Human Services
Chapter 1724.1 - MODIFIED ADJUSTED GROSS INCOME (MAGI)-EXCEPTED BASED
Subchapter 4 - EARNED INCOME
Section 17-1724.1-25 - Entitlements to military-personnel
Current through November, 2024
Allowances available to military personnel on active duty identified under the entitlement section of the Leave and Earnings Statement (LES) are considered countable earned income include, but are not limited to:
(1) Basic allowance for housing (BAH) which is housing compensation paid to military personnel not residing in government housing;
(2) Basic allowance for subsistence (BAS) which is paid to military personnel to offset the cost of their meals when residing in nongovernmental housing or without access to a military mess hall;
(3) Clothing allowances (listed as BCRA, CCA, CMA, CRA, FCRA, SCRA, or UNIF) which are provided for the replacement of required uniform items based on normal wear rate, when additional uniform items are required, or when civilian clothing is required to perform assigned duties;
(4) Continental United States cost of living allowance (CONUS COLA) which is provided to compensate military personnel stationed in certain "higher-cost" locations; and
(5) Combat pay (listed as HFP, HFP/COMBAT ZONE, HSTL, or IDP) may be treated as earned income, if elected under the earned income tax credit.
