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Low Income Home Energy Assistance Program Division 10 Service 415 Program 415 Chapters 05 - 65 North Dakota Department of Health and Human Services
Flexible Compensation Plans 415-25-05-05-15 (Revised 10/00 ML #2629) View Archives
A number of employers are now making "Flex Comp." Plans available to employees. This allows the employee to have a regular deduction from gross income set aside in a special account, from which the employee can later receive reimbursement for medical and/or other qualified expenses. The Flex Comp Plans reduce taxable income, since the Flex Comp deduction is made before taxes are calculated.
LIHEAP still needs to use the gross income before the Flex Comp deduction is made. Then any actual medical expenses can be deducted from the gross income in the usual manner.
Child or Adult Dependent Care 415-25-05-05-20 (Added 10/1/2021 ML #3625) View Archives
The out-of-pocket dependent care costs are only allowable for the care of a child under the age of 18, an incapacitated household member, or other elderly or disabled dependent when necessary for a household member to: • Accept of continue employment • Seek employment • Attend training or pursue education preparatory to employment Incapacitation refers to any permanent or temporary condition that prevents an individual from participating fully in normal activities, including but not limited to work or school, without supervision and that requires the care of another person to ensure the health and safety of the individual, or