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269 (07/2026) Chapter 2:Eligibility • Section 5: Financial eligibility about what the tax deduction is. Some income is considered a wage for other programs but is excluded for MAGI. In order for ONE to properly exclude the income for MAGI, it also needs to be coded as a MAGI Deduction (under “Other Allowable Tax Deduction/Expense)”, and a case note should be added. This includes: • Independent Choices Program (ICP) income, if the person receiving the care and the person providing the care/receiving the wages are living in the same house. • Minister/Clergy/Pastor Housing Allowance (only code this way when the housing allowance is listed as a separate line item on the pay stub) • Pre-tax deductions that appear on a pay stub. Some examples of pre-tax deductions include: contributions to dependent care accounts, health insurance premiums, flexible spending accounts, retirements accounts and commuter expenses. Click here for examples: Expenses and deductions. Oregon Administrative Rule(s) 461-160-0420 — Shelter Cost; SNAP 461-160-0040 — Dependent Care Costs; Deduction and Coverage 414-175-0023 — Requirement to Establish a Child Care Need and Hours Authorizations 461-001-0000 — Definitions for Chapter 461 414-175-0002 — Definitions 461-001-0015 — Definitions; SNAP 461-160-0055 — Medical Expenses That Are Deductible; OSIP, OSIPM, and SNAP 461-160-0780 — Determining Adjusted Income; OSIP-EPD and OSIPM-EPD 461-160-0550 — Income Deductions; Non-SSI OSIP (except OSIP-EPD) and OSIPM (except OSIPM-EPD) in the Community When There Are No Children in the Household Group 461-160-0552 — Income Deductions; Qualified Medicare Beneficiaries Programs 461-160-0540 — Determining Income Eligibility; QMB and OSIPM (except OSIPM-EPD) Living in the Community or Residing in a 24-Hour Mental Health Residential Care Setting 461-160-0415 — Medical Deductions; SNAP 461-160-0430 — Income Deductions; SNAP 461-160-0200 — Restoring Benefits 414-175-0090 — Restored and Supplemental Benefits 461-180-0020 — Effective Dates; Changes in Income or Income Deductions That Cause Increases 461-180-0030 — Effective Dates; Changes in Income or Income Deductions That Cause Reductions 461-135-1200 — Specific Requirements; TA-DVS