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1. Special student disregard: At application or at the time he goes to work, disregard all of the earned income in both the gross and 100% test of each TANF dependent child (but not of a TANF payee) who is (a) a full time student, or (b) a part-time student but not a full-time employee unless attending school at least half-time. The exclusion shall continue to apply during temporary interruptions in school attendance due to semester or vacation breaks provided the child s enrollment will resume following the break. If the child s earnings or amount of work performed cannot be differentiated from that of other household members, the total earnings shall be prorated equally among the working members and the child s pro-rata share excluded. A child is a student when he is attending a school, college or university or a course of vocational or technical training which is designed to prepare him for gainful employment. Participation in the Job Corps program under the Workforce Investment Act (WIA) meets this definition. Consider 130 or more hours a month as full-time employment. Consider a child to be a fulltime student when he is enrolled in a full-time curriculum as defined by the school. Consider him to be a part-time student when his schedule is equal to at least one-half of a full-time curriculum offered in that school. A student s status during the prior school session determines whether he is considered a full-time or a part-time student unless he completes or discontinues his schooling. Individuals are considered children for purposes of this provision if they are dependent children under age 18 in the TANF case. This does not apply to the minor parent head of household. 2. Disregards for wage earners other than students: Disregard in the order set forth below from the monthly earned income of each individual, other than the students discussed above, whose needs are included in the eligibility determination:

MISSISSIPPI [BUDGETARY PROCESS: GENERAL PRINCIPLES]

Revised 12-01-17

a. Standard deduction of $90 for work expenses. b. Dependent care deduction which is the actual cost for the care of each dependent child or incapacitated adult living in the same home and included in the assistance budget. Exception: No deduction for any dependent care is allowable when the care giver is the payee s child or stepchild under age 21 or when the payee receives TANF for the care giver or if the dependent care is paid by a third party. Note: Any amount above what the third party pays can be allowed as a deduction. 3. If child care is paid other than monthly, the amount to be allowed in the budget can be calculated by multiplying by 4.33 if paid weekly and by 2.15 if paid bi-weekly.