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the determination of income eligibility under Supplemental Security Income in 42 U.S.C. 1382a (Sec. 1612(b)(2)(B), Social Security Act), as amended. (c) Notwithstanding (a)(2) of this section, a person who resides in a nursing home who meets the age and residence requirements of AS 47.45.010 — 47.45.160 qualifies for the bonus if the costs of care of the person at the nursing home are paid for entirely from private sources, veterans' benefits, or a combination of private sources and veterans' benefits. Sec. 47.45.080. Accrual of bonuses. A recipient may not for any reason, receive an accrual of bonuses in excess of two monthly payments. Interest may not be paid on accrued bonuses. Upon the death of a recipient the commissioner of health shall pay to the beneficiary of the recipient any accrued bonuses not to exceed two monthly payments. Sec. 47.45.090. Alaska longevity bonus fund. [Repealed, § 12 ch 42 SLA 1997.] Sec. 47.45.100. Regulations. The commissioner of health shall adopt regulations necessary to carry out the provisions of AS 47.45.010 — 47.45.160. Sec. 47.45.110. Treasurer of system. The commissioner of revenue is the treasurer of the system and has powers and duties for this purpose. Sec. 47.45.120. Exemption from state and local taxation and from debt collection. (a) Bonuses received under AS 47.45.010 — 47.45.160 are exempt from all state and political subdivision taxes except sales and use taxes. A bonus received under AS 47.45.010 — 47.45.160 is not exempt from a federal tax requirement. (b) Bonuses received under AS 47.45.010 — 47.45.160 are exempt from levy to enforce the collection of a debt as provided in AS 09.38 (Alaska Exemptions Act). Sec. 47.45.122. Eligibility for public assistance. (a) An individual whose public assistance is denied or reduced solely because of the receipt of a bonus under AS 47.45.010 — 47.45.160 by the individual or by a member of the individual's household is eligible for assistance under the general relief assistance program in AS 47.25.120 — 47.25.300. Notwithstanding the limit in AS 47.25.130, the individual is entitled to receive the same amount as the individual would have received under other public assistance programs had the individual not received a longevity bonus. (b) In this section “other public assistance” means (1) Supplemental Security Income under 42 U.S.C. 1381 — 1385; (2) Medicaid under 42 U.S.C. 1396 — 1396p; and (3) Adult Public Assistance under AS 47.25.430 — 47.25.615.