Page 14

Louisiana Medicaid Eligibility Manual Eligibility Factors

Issued January 7, 2026 Page 14 of I-1550 Replacing November 13, 2025

Revised/added text indicated by underscore Deleted text indicated by “**” individual receives RSDI and SSI, count only the RSDI portion and none of the SSI income.

Exclude Social Security benefits when a child or tax dependent does not meet the tax filing threshold. (See I-1554.4 Income of Children and Tax Dependents.)

 TAXABLE REFUNDS Count as unearned income taxable refunds, credits, or offsets of state and local income taxes if claimed on IRS Form 1040.

 TRUST FUNDS Count as unearned income withdrawals, dividends, or interest that are or could be received from a trust by the applicant/beneficiary.

 TUTORSHIP FUNDS Count as unearned income any money released by the court to the applicant/beneficiary.

 UNEMPLOYMENT COMPENSATION BENEFITS (UCB) Count payments as unearned income in the month of receipt.

 WAGES, SALARIES, TIPS, AND COMMISSIONS Count taxable gross wages, salaries, tips, and commissions, including paid sick and vacation leave, as earned income.

Include as earned income vendor payments made by the employer instead of all or part of the salary.

Include the cash value of an in-kind item received from an employer instead of all or part of the salary.

Include foreign earnings.

Exception: Under CARES Act 2020 provisions, exclude from an employee's income payments for educational assistance that are provided by an employer.