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(a) Profit from self-employment income, unless an applicant or recipient can document a cost to produce in excess of the disregard of one-half of gross income; and

(b) Profit from rental property income and other income-producing property.

(4) The amount of earned income used to meet any expenses reasonably attributable to earning of income of a blind person younger than 65 years old in accordance with 20 CFR §416.1112(c)(5).

(5) Any wages, allowances, or reimbursement for transportation and attendant care costs, unless excepted on a case-by-case basis, when received by a blind or disabled handicapped person employed in a project under Title VI of the Rehabilitation Act of 1973 as added by Title II of Pub. L. No. 95-602 (92 Stat. 2992, 29 U.S.C. §795(b)(c)).

M. Disregards — Families and Children.

(1) Income Disregard. Effective July 1, 2008, the difference between 116 percent of the federal poverty level and the income standard shall first be deducted from the countable income of an assistance unit consisting of children and their parents or caretaker relatives.

(2) Income Disregards. The following disregards shall be deducted, in the following order, from the countable gross income of a families and children unit: (a) $90 monthly for each employed member of the unit whether working full-time or part-time; (b) For each employed parent or spouse who is not a member of the assistance unit but whose income and resources shall be considered, $75 monthly if employed at least 100 hours per month, $50 monthly if employed less than 100 hours per month;

(c) A disregard of one-half of the gross income amount for the following types of income:

(i) Profit from self-employment income, unless an applicant or recipient can document a cost to produce in excess of the disregard of one-half of gross income; and

(ii) Profit from rental property income and other income-producing property. (d) A refund or advance payment of earned income tax credit; and (e) The actual amount of child care expenses not to exceed $200 monthly per child if employed at least 100 hours per month ($100 monthly per child if employed less than 100 hours per month) paid to a person who is not a:

(i) Member of any assistance unit within the family, and

(ii) Legally responsible relative whose income and resources shall be considered.