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 17-1724.1-26 - Exempt earned income
Current through November, 2024
Work-related income that is exempt as earned income include, but are not limited to:
(1) Federal earned income tax credit that reduces the federal tax liability for certain low income working taxpayers that results in advance payments from an employer or a refund from the IRS;
(2) Federal child tax credit that is available to certain low income employed taxpayers with a dependent child and may result in a tax refund payment to the taxpayer from the IRS;
(3) Infrequent earned income of thirty dollars per calendar quarter whether from a single source, unexpected source, or from more than one source of income;
(4) Payments under the Workforce Investment Act (WIA) that are for supportive services; and
(5) Wages paid by the Census Bureau for temporary employment related to census activities; and
(6) Earned income of a blind or disabled student under age twenty-two years, up to the monthly and yearly maximum student earned income exclusion (SEIE) amounts as determined by the Social Security Administration and the cost-of-living adjustment(COLA) as described under 20 C.F.R. § 416.1112.
