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309 (07/2026) Chapter 2:Eligibility • Section 5: Financial eligibility Oregon Administrative Rule(s) 461-145-0130 — Earned Income; Treatment 461-145-0280 — In-Kind Income 461-145-0120 — Earned Income; Defined 410-200-0015 (54) and (55) — General Definitions 414-175-0035 — Specific Financial Requirements 414-175-0030 — General Financial Eligibility Earned Income Tax Credit (EITC) Earned Income Tax Credit (EITC) are federal and state tax programs for low-income families. EITC may be received in one of two ways: • As an advance in the employee’s paycheck, or • As one annual payment received at the time of the normal income tax returns. In ONE, these incomes are coded as follows: • Advanced Earned Income Tax Credit received as part of an employee’s paycheck is coded on the Earned Income screen:

Š Earned Income Category – Wages

Š Earned Income Type – Advanced Earned Income Tax Credit • The Earned Income Tax Credit received annually is coded on the Unearned Income screen:

Š Unearned Income Category – Refunds and Rebates

Š Unearned Income Type – Earned Income Tax Credit The EITC is excluded from assets in the month of receipt and then for a maximum of 12 calendar full months starting with the month following the month of receipt of the refund or payment. All funds remaining after the 12-month period are counted as a resource. For HSD medical programs, exclude the Earned Income Tax Credit in monthly and annual income. Oregon Administrative Rule(s) 461-145-0140 — Earned Income Tax Credit (EITC) 410-200-0015 (54) and (55) — General Definitions 414-175-0035 — Specific Financial Requirements Educational income The following is cited from Oregon Administrative Rule 461-145-0150 — Educational Income: Educational income is income designated specifically for educational expenses. To be considered educational income, the income must be given to one of the following: (a) A student at a recognized institution of post-secondary education. Post-secondary education is education