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Version 4 Updated 07/13/2026

5 | P a g e Business Expenses for Providing Childcare Meals and Snacks (Per Meal/Snack Per Day) § 29.15(a)(1)(ii)

Breakfast $1.70 Lunch Only $3.22 Dinner Only $3.22 Snack $0.96

Pickle Deduction Percentage Chart: § 8.05(h)

Effective 1/1/26

4/77-6/77 0.8189 1/87-12/87 0.6572 1/97-12/97 0.5124 1/07-12/07 0.3730 1/17-12/17 0.2597 7/77-6/78 0.8082 1/88-12/88 0.6428 1/98-12/98 0.5022 1/08-12/08 0.3586 1/18-12/18 0.2449 7/78-6/79 0.7958 1/89-12/89 0.6285 1/99-12/99 0.4957 1/09-12/09 0.3214 1/19-12/19 0.2238 7/79-6/80 0.7755 1/90-12/90 0.6111 1/00-12/00 0.4836 1/10-12/10 0.3214 1/20-12/20 0.2114 7/80-6/81 0.7434 1/91-12/91 0.5901 1/01-12/01 0.4655 1/11-12/11 0.3214 1/21-12/21 0.2011 7/81-6/82 0.7147 1/92-12/92 0.5749 1/02-12/02 0.4516 1/12-12/12 0.2970 1/22-12/22 0.1540 7/82-12/83 0.6936 1/93-12/93 0.5621 1/03-12/03 0.4440 1/13-12/13 0.2850 1/23-12/23 0.0804 1/84-12/84 0.6829 1/94-12/94 0.5508 1/04-12/04 0.4323 1/14-12/14 0.2743 1/24-12/24 1/25-12/25 0.0510 0.0272 1/85-12/85 0.6718 1/95-12/95 0.5382 1/05-12/05 0.4170 1/15-12-15 0.2620 1/86-12/86 0.6616 1/96-12/96 0.5262 1/06-12/06 0.3931 1/16-12-16 0.2620

Home Upkeep Deduction, Long-Term Care (§ 24.04(d))

Effective 1/1/26

1/1/25 – 12/31/25

$787.26

$767.01

Allocation to Community Spouse - Long-Term Care (§ 24.04(e)(1)(i))

a. Maximum income allocation. If actual verified housing costs excluding fuel and utilities are greater than the base housing cost, allow up to the maximum allocation.

Effective 1/1/26

Effective 1/1/25 – 12/31/2

$4,066.50

$3,948.00

b. Standard income allocation. (Maintenance income standard) This is 150 percent of the current poverty level for 2 people.

Effective 1/1/26 Effective 1/1/25 – 12/31/25

$2,707

$2,644

c. Shelter standard. This is 30 percent of the maintenance income standard in paragraph b, above.

Effective 1/1/26

Effective 1/1/25 – 12/31/25

$813

$794

1. Fuel and utility standard.

Effective 10/1/25

Effective 10/1/24 – 9/30/25

$1,096

$1,067