Page 2196

(3) to transport anyone living in the home to or from a work activity approved by the department;

(4) to transport anyone with a disability who is living in the home;

(5) to produce self-employment income; or

(6) as the household’s home. (n) Household goods and personal effects that are essential to daily living are exempt resources. Household goods and personal effects that are nonessential luxury items are nonexempt resources if the equity value of that luxury item exceeds $1,000. The following items are exempt resources regardless of value:

(1) an entertainment device, personal apparel, a rare-metal service item regularly used by the family, and a religious article;

(2) a decorative object of art, if the object

(A) was made by a person whose relationship to the applicant or recipient would qualify that person as a caretaker relative if that person were actually providing care and control of the dependent child; or

(B) has an important cultural significance to the applicant’s or recipient’s tribe, clan, village, ethnic group, or racial community, and the applicant or recipient is not free to dispose of the item without suffering personal or social consequences for violating rules or unwritten traditions of the tribe, clan, village, ethnic group, or racial community. (o) One burial plot for each individual included in the household is an exempt resource, regardless of location, salability, or equity value. The equity value of a funeral agreement for an individual included in the household, up to a limit of $1,500, is an exempt resource. (p) The department will consider as an exempt resource all or part of the cash on hand or in an account held in whole or in part by an applicant or recipient, if the applicant or recipient demonstrates to the department’s satisfaction that the money belongs to another person for whom the applicant or recipient is an agent, trustee, payee, full guardian or conservator, and that the money is not being used for the support of the household. If the applicant or recipient cannot demonstrate to the department’s satisfaction that the money is not available to the household, the department will give written notice that the applicant or recipient has 30 days to modify or end the terms of the agency, trust, payee agreement, guardianship, or conservatorship before the department will consider the money a nonexempt resource. A bank account jointly owned by an applicant or recipient and by another person that does not meet the requirements for exemption under this subsection is a nonexempt resource if the applicant or recipient can withdraw money from that account without the consent of the other person and can use the money for any purpose without incurring liability to the other person. (q) Cash on hand or in an account is an exempt resource if it was received as