OAR 461-145-0440: Reimbursement
Edition: Current OARD snapshotEffective: 2023-07-01Last verified: 2026-09-07
(1) For the treatment of USDA meal reimbursements, see OAR 461-145-0570. (2) The reimbursement (see OAR 461-001-0000) of a business expense for an individual who is self-employed is treated as self-employment income (see OAR 461-145-0910, 461-145-0915, and 461-145-0920). (3) Except as provided in sections (1) and (2) of this rule, a reimbursement is treated as follows: (a) In the SNAP program: (A) A reimbursement in the form of money for a normal household living expense, such as rent or payment on a home loan, personal clothing, or food eaten at home, is unearned income. (B) Any other reimbursement is treated as follows: (i) An in-kind reimbursement is excluded. (ii) A reimbursement in the form of money is excluded if used for the identified expense, unless the expense is covered by program benefits. (iii) A reimbursement is counted as periodic income (see OAR 461-001-0000 and 461-140-0110) or lump-sum income (see OAR 461-001-0000 and 461-140-0120) if not used for the identified expense. (iv) A reimbursement for an item already covered by the benefits of the benefit group (see OAR 461-110-0750) is counted as periodic income or lump-sum income . (b) In the OSIP, OSIPM, QMB, and SNAP programs, a reimbursement from a business entity that benefits a principal (see OAR 461-145-0088) is counted as earned income (see OAR 461-145-0130). (c) In all programs except the SNAP program, a reimbursement is treated as follows: (A) An in-kind reimbursement is excluded. (B) A reimbursement in the form of money is excluded if used for the identified expense, unless the expense is covered by program benefits. (C) A reimbursement is counted as periodic income or lump-sum income if not used for the identified expense. (D) A reimbursement for an item already covered by the benefits of the benefit group is counted as follows: (i) In all programs except the OSIPM and QMB programs, it is counted as unearned income. (ii) In the OSIPM and QMB programs, it is counted as unearned income unless the payment is turned over to the Department (see OAR 461-120-0315).
Official history and status
Statutory/Other Authority: ORS 409.050, 411.060, 411.070, 411.404, 411.816, 412.049, 413.085 & 414.619
Statutes/Other Implemented: ORS 659.830, 743B.470, ORS 409.050, 411.060, 411.070, 411.404, 411.816, 412.049, 413.085, 414.619 & ORS 409.010
History: SSP 17-2023, amend filed 06/14/2023, effective 07/01/2023 SSP 15-2019, amend filed 06/11/2019, effective 07/01/2019 SSP 8-2019, amend filed 03/13/2019, effective 04/01/2019 SSP 14-2017, f. 6-5-17, cert. ef. 7-1-17 SSP 25-2015, f. 9-29-15, cert. ef. 10-1-15 SSP 38-2013, f. 12-31-13, cert. ef. 1-1-14 SSP 30-2013(Temp), f. & cert. ef. 10-1-13 thru 3-30-14 SSP 10-2007, f. & cert. ef. 10-1-07 SSP 15-2006, f. 12-29-06, cert. ef. 1-1-07 SSP 19-2005, f. 12-30-05, cert. ef. 1-1-06 AFS 3-2000, f. 1-31-00, cert. ef. 2-1-00 AFS 12-1993, f. & cert. ef. 7-1-93 AFS 20-1992, f. 7-31-92, cert. ef. 8-1-92 AFS 12-1990, f. 3-30-90, cert. ef. 4-1-90 AFS 80-1989, f. 12-21-89, cert. ef. 2-1-90
This rule cites
- OAR 461-145-0570 — resolved
- OAR 461-001-0000 — resolved
- OAR 461-145-0910 — resolved
- 461-145-0915 — resolved
- this rule — target_record_not_published
- 461-140-0110 — resolved
- 461-140-0120 — resolved
- OAR 461-110-0750 — resolved
- OAR 461-145-0088 — resolved
- OAR 461-145-0130 — resolved
- OAR 461-120-0315 — resolved
Cited by
Official source: https://secure.sos.state.or.us/oard/