Code of Massachusetts Regulations
106 CMR - DEPARTMENT OF TRANSITIONAL ASSISTANCE
Title 106 CMR 365.000 - Supplemental Nutrition Assistance Program (SNAP): special situation households
Section 365.930 - Special Income Considerations
Universal Citation: 106 MA Code of Regs 106.365
Current through Register 1531, September 27, 2024
(A) Income from Rental Property.
(1) The cost of doing business is always
allowed, regardless of whether the income is classified as earned or
unearned.
(2) Income from rental
property is considered earned income and entitles the household to the earned
income deduction only if a member of the household is actively engaged in the
management of the property at least an average of 20 hours per week.
(B) Capital Gains as Income. The proceeds from the sale of capital goods or equipment related to the business is included when determining self-employment income. Even if only 50% of the proceeds from the sale of capital goods or equipment is taxed for federal income tax purposes, the full amount of the capital gain shall be counted as income for SNAP purposes.
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