Page 15

Louisiana Medicaid Eligibility Manual Eligibility Factors

Reissued August 11, 2025

Page 15 of I-1530 Replacing February 17, 2025

Deleted text indicated by “” Revised/added text indicated by underscore

INCOME TAX REFUNDS AND CREDITS

Do not count Federal or State tax refunds or advance tax credits as income.

Note: All Federal tax refunds and advance tax credits are excluded from being counted toward resources for 12 months after receipt.

INDEMNITY MEDICAL INSURANCE BENEFITS (INCOME REPLACEMENT POLICIES)

Count benefit payments from these policies as unearned income.

Types of policies:

• Cash replacement policies, and

• Indemnity insurance policies.

These policies:

• May pay to the insured specified benefits for each day of confinement, and

• Are not a medical insurance (third party liability resource).

INDIAN FISHING RIGHTS INCOME

Income derived by a member of an Indian tribe from the exercise of recognized fishing rights (i.e., secured as of March 17, 1988, by a treaty, Executive Order, or an Act of Congress) is counted as unearned income in the month of receipt.

INDIAN RELATED PAYMENTS

Count per capita distribution of gaming operations/casino revenue as unearned income.

To determine whether certain Indian related payments are excludable, the applicant shall provide documentation of the purpose of the