Section 601.82. Gross income defined

Gross income is the total earned and nonearned income of the household and includes the following:

(1) Employe earnings. Employe earnings are money, including wages, salaries, bonuses, commissions and tips, before taxes or other deductions, that a person receives for providing services on behalf of an employer.

(2) Profit from self-employment. Profit of a self-employed person is gross receipts minus costs of operating a business or farm, practicing a profession, providing day care for children in an approved family day care facility, or renting nonresident real property.

(i) The following expenses are among those that are not deductible from gross receipts:

(A) Gross wages, commissions, withdrawals of money or loans paid to LIHEAP household members, including those paid to a self-employed LIHEAP client.

(B) Purchase of goods for personal use or gifts.

(C) Depreciation.

(D) Capital losses.

(E) Purchase costs of capital equipment.

(F) Personal entertainment and transportation expenses.

(G) Interest and payments on loans for the purchase of capital equipment.

(H) Theft and casualty losses.

(I) Charges for residential telephone service (even if used for business purposes).

(J) Mortgage payments.

(K) Taxes.

(ii) A loss from one source of income cannot be used to offset another source of income.

(3) Income from roomers, boarders or apartment renters. Gross income from providing room or board, or both, or from apartment rentals paid directly to a household member is computed under Chapter 183 (relating to income).

(4) Nonearned income. Nonearned income includes, but is not limited to, the following:

(i) Public assistance grants.

(ii) Social security benefits.

(iii) Worker’s compensation.

(iv) Supplemental security income.

(v) Unemployment compensation.

(vi) Support payments.

(vii) Cash gifts and contributions.

(viii) Pensions.

(ix) Interest from investments or bank accounts.

(x) Veterans benefits.

The provisions of this § 601.82 adopted June 3, 1988, effective upon publication and applies retroactively to October 15, 1987, 18 Pa.B. 2518.