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405 (07/2026) Chapter 2:Eligibility • Section 5: Financial eligibility the necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to: (1) Labor (wages paid to an employee or work contracted out). (2) Materials used to make a product. (3) In the SNAP program - principal and interest paid to purchase income-producing property (see OAR 461-001-0000), such as real property, equipment, or capital assets. In all other programs, interest paid to purchase income-producing property, such as equipment or capital assets. (4) Insurance premiums, taxes, assessments, and utilities paid on income-producing property. (5) Service, repair, and rental of business equipment, including motor vehicles, and property that is owned, leased, or rented. (6) Advertisement and business supplies. (7) Licenses, permits, legal, or professional fees. (8) Transportation costs at 20 cents per mile if the cost is part of the business expense. Commuting expenses to and from the worksite are not part of the business expense. Note: Commuting is the process of the person getting themselves to and from work sites. Transportation costs are allowed only if the individual must haul work equipment (lawnmowers, vacuum cleaners, drop cloths, etc.) to a job site. (9) Charges for telephone service that are a necessary cost for self-employment. (10) Meals and snacks provided by family day care providers for children in their care, except the provider’s own children. The actual cost of the meals is used if the provider can document the cost. If the provider cannot document the actual cost, the USDA meal reimbursement rates are used. (12) Materials purchased for resale, such as cosmetic products. (13) For newspaper carriers, the cost of newspapers, bags, and rubber bands. (B) In the OSIP, OSIPM, and QMB programs, unless prohibited by section (5) of this rule, and subject to the provisions of sections (7) and (8) of this rule and OAR 461-145-0930, the necessary costs of producing self-employment income are excluded from gross sales and receipts including, but not limited to: (1) Advertising. (2) Car and truck expenses. (3) Commissions and fees. (4) Contract labor. (5) Depletion. (6) Depreciation.