Code of Massachusetts Regulations
106 CMR - DEPARTMENT OF TRANSITIONAL ASSISTANCE
Title 106 CMR 365.000 - Supplemental Nutrition Assistance Program (SNAP): special situation households
Section 365.950 - Expenses not Allowed as a Cost of Producing Self-employment Income

(A) Payments on the purchase price of income producing real estate and capital assets, equipment, machinery and other durable goods. Interest payments are deductible;

(B) Net losses from previous periods of time;

(C) Federal, state and local income taxes, money set aside for retirement purposes, and other work-related personal expenses (such as transportation to and from work). These expenses are accounted for by the 20% earned income deduction; and

(D) Depreciation.