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Vermont Department for Children and Families Reach Up Eligibility Rules Economic Services Division 2200 72

2. The number of days on which meals were provided; and

3. The type of meals provided.

c. The standard business expense deduction for child care meals shall be used unless the Reach Up household requests a higher business expense deduction and fully documents expenses that substantiate costs exceeding the standard deduction.

d. Reach Up households that include providers of child care are also entitled to a business expense deduction for non-meal related expenses incurred in the course of providing child care as a form of self- employment. 1. All non-meal related expenses must be determined on a case-by-case basis and must be fully documented by the Reach Up household.

2. These non-meal related expenses may include: i. A portion of rent;

ii. A portion of the interest on mortgage payments;

iii. Non-cooking related utility expenses;

iv. Cost of toys; and

v. Purchase of non-meal related supplies.

e. Reach Up households may only receive the standard business expense deduction for one of the following expenses: 1. Meals and an individually determined deduction for non-meal related business expenses; 2. Individually determined business expense deductions for both meal related expenses and non-meal related expenses; 3. Only a deduction for meals; or 4. Only a deduction for non-meal related expenses. 2252 Earned Income Deductions and Disregards (08/01/2024, 23-28)

a. The Department shall allow certain deductions from a participant's earned income to cover employment expenses (rules 2252.1 – 2252.2) or provide an incentive disregard for employed participants (rule 2252.3). b. Total deductions and disregards shall not exceed the amount of a participant's earned income.

2252.1 Employment Expenses (08/01/2024, 23-28)