Nebraska Administrative Code › Topic - HEALTH AND HUMAN SERVICES SYSTEM › Title 477 - MEDICAID ELIGIBILITY › Chapter 16 - INCOME FOR MAGI-BASED PROGRAMS › Section 477-16-001

Current through June 17, 2024
001.01
MAGI Income
The sum of MAGI-based income for each member of the
	 applicant's/client's household, with the following exceptions (for examples,
	 see Appendix 477-000-006 and 477-000-011):
1. Income of an individual who is included in
  the household of his/her natural, adopted, or step parent and is not expected
  to file a tax return for the taxable year in which eligibility for Medicaid is
  being determined is not included in household income whether or not the
  individual files a tax return.
2. 
  Income of a tax dependent, other than a spouse or biological, adopted, or
  step-child, who expects to be claimed as a tax dependent by another taxpayer
  included in the household and is not expected to file a tax return is not
  included.
3. Cash support provided
  by a tax filer to a claimed tax dependent, other than a spouse or
  biological/adopted/step-child, is not included.
16-001.01A
Income Counted for
  Children Who Expect to File but Who Do Not Expect to Be Claimed
:
  When a child under nineteen (19) years old resides with his/her parent(s) and
  expects to file a tax return but does not expect to be claimed as a tax
  dependent by his/her parents(s), non-filer rules shall be applied when
  constructing the child's household size. The income of the child's parents and
  siblings living with him/her counts in the child's budget.
16-001.01B
Excluded Income for
  MAGI
:
1. Income exclusions that
  are allowed under the Internal Revenue Code (see Appendix 477-000-008 for
  allowable deductions);
2. An amount
  received as a lump sum is counted only in the month received;
3. Scholarships, awards, or fellowship grants
  used for education, but not living expenses;
4. Child support;
5. Veterans benefits (this does not include
  military retirement);
6. Workers'
  Compensation; and
7. Other excluded
  income, see Appendix 477-000-007.
16-001.01C
Excluded Income for
  Native American/Alaskan Native applicant/client
:
1. Distributions from Alaska Native
  Corporations and Settlement Trusts;
2. Distributions from any property held in
  trust, subject to Federal restrictions, located within the most recent
  boundaries of a prior Federal reservation, or otherwise under the supervision
  of the Secretary of the Interior;
3. Distributions and payments from rents,
  leases, rights of way, royalties, usage rights, or natural resource extraction
  and harvest from
a. Rights of ownership or
  possession in any lands from any property held in trust, subject to Federal
  restrictions, located within the most recent boundaries of a prior Federal
  reservation, or otherwise under the supervision of the Secretary of the
  Interior; or
b. Federally protected
  rights regarding off-reservation hunting, fishing, gathering, or usage of
  natural resources;
4. 
  Distributions resulting from real property ownership interests and related to
  natural resources and improvements
a. Located
  on or near a reservation or within the most recent boundaries of a prior
  Federal reservation; or
b. 
  Resulting from the exercise of federally-protected rights relating to such real
  property ownership interests;
5. Payments resulting from ownership
  interests in or usage rights to items that have unique religious, spiritual,
  traditional, or cultural significance or rights that support subsistence or a
  traditional lifestyle according to applicable Tribal Law or custom;
  and
6. Student financial assistance
  provided under the Bureau of Indian Affairs education
  programs.