Mississippi Administrative Code
Title 23 - Division of Medicaid
Part 104 - Income
Chapter 9 - Sources and Treatment of Earned Income
Rule 23-104-9.8 - Uniformed Services Pay and Allowances

Universal Citation: MS Code of Rules 23-104-9.8

Current through September 24, 2024

A. These types of income are broadly defined as follows:

1. Compensation to members of the Uniformed Services takes several forms, chiefly:
a) Basic or Base Pay;

b) Special and Incentive Pay; and c) Cash Allowances.

B. These types of income are treated as follows:

1. Cash payments for pay and allowances which are paid for service as a member of the uniformed service are treated as earned income, with the exception of the following:
a) Service members and their families living in on-base housing or privatized military housing may receive a BAH payment or the military may direct a BAH to a housing contractor by way of payroll deduction or allotment. In each case, the BAH is not cash income. However, if service members and their families who live in private housing receive a BAH payment, it is earned income.

b) Hostile fire pay and imminent danger pay (sometimes referred to as "combat pay") are types of special pay to a service member who is subject to hostile fire or explosion of hostile mines or on duty in an area in which he/she is in imminent danger of being exposed to hostile fire or explosion of hostile mines and while on duty in that area, other service members in the same area are subject to, killed, injured or wounded by hostile fire, explosion of a hostile mine or any other hostile action. Hostile fire and imminent danger pay is excluded income. If retained, unspent funds are a resource the following month if not otherwise excluded.

Social Security Act §1902 (r)(2); 42 CFR §435.601(b) (Rev 1994); Heroes Earnings Assistance and Relief Tax (HEART) Act of 2008.

Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.