OAR 461-145-0930: Self-Employment; Determination of Countable Income
Edition: Current OARD snapshotEffective: 2023-07-01Last verified: 2026-09-07
This rule explains how different programs exclude or deduct costs from self-employment gross sales and receipts to determine countable (OAR 461-001-0000) income from self-employment. (1) The Department initially determines gross self-employment income, totaling gross sales and receipts, including mileage reimbursements, minus any returns and allowances. If there are costs permitted under OAR 461-145-0920, the Department allows deductions or exclusions from the gross self-employment income in accordance with this rule to determine countable (OAR 461-001-0000) income from self-employment. (2) In the OSIP, OSIPM, and QMB programs, all costs permitted under OAR 461-145-0920 are excluded. (3) In the REF, REFM, and TANF programs, no costs are excluded. (4) In the SNAP program, if there are any costs permitted under OAR 461-145-0920, there is an exclusion of 50 percent of gross self-employment income. (5) In the DSNAP program, the Department allows all actual costs permitted under OAR 461-145-0920.
Official history and status
Statutory/Other Authority: ORS 414.619, ORS 414.826, 409.050, 411.060, 411.083, 411.404, 411.706, 411.816, 412.006, 412.049 & 413.085
Statutes/Other Implemented: ORS 414.826, 7 CFR 280.1, 409.010, 411.060, 411.083, 411.404, 411.706, 411.816, 412.006, 412.009 & 412.049
History: SSP 17-2023, amend filed 06/14/2023, effective 07/01/2023 SSP 7-2022, amend filed 02/03/2022, effective 02/18/2022 SSP 51-2021, temporary amend filed 09/30/2021, effective 10/01/2021 through 03/27/2022 SSP 44-2020, amend filed 12/22/2020, effective 01/01/2021 SSP 35-2018, amend filed 12/04/2018, effective 01/01/2019 SSP 10-2017, f. 3-24-17, cert. ef. 4-1-17 SSP 44-2016, f. 12-7-16, cert. ef. 1-1-17 SSP 31-2016, f. & cert. ef. 9-1-16 SSP 25-2016(Temp), f. 6-30-16, cert. ef. 7-1-16 thru 12-27-16 SSP 11-2015, f. 3-13-15, cert. ef. 4-1-15 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 32-2010, f. & cert. ef. 10-1-10 SSP 38-2009, f. 12-31-09, cert. ef. 1-1-10 SSP 4-2007, f. 3-30-07, cert. ef. 4-1-07 SSP 14-2005, f. 9-30-05, cert. ef. 10-1-05 SSP 23-2003, f. & cert. ef. 10-1-03 AFS 2-1999, f. 3-26-99, cert. ef. 4-1-99 AFS 25-1998, f. 12-28-98, cert. ef. 1-1-99 AFS 24-1998(Temp), f. 11-30-98, cert. ef. 12-1-98 thru 3-31-99 AFS 10-1998, f. 6-29-98, cert. ef. 7-1-98 AFS 8-1998, f. 4-28-98, cert. ef. 5-1-98 AFS 5-1998(Temp), f. & cert. ef. 3-11-98 thru 5-31-98 AFS 4-1998, f. 2-25-98, cert. ef. 3-1-98 AFS 9-1997, f. & cert. ef. 7-1-97 AFS 20-1990, f. 8-17-90, cert. ef. 9-1-90 AFS 80-1989, f. 12-21-89, cert. ef. 2-1-90
This rule cites
- This rule — target_record_not_published
- OAR 461-001-0000 — resolved
- OAR 461-145-0920 — resolved
- this rule — target_record_not_published
Cited by
- OAR 461-135-0493: Eligibility and Benefit Amount for DSNAP
- OAR 461-135-0520: Time Limit and Special Requirements for ABAWD; SNAP
- OAR 461-145-0915: Self-Employment; General; OSIPM, QMB
- OAR 461-145-0920: Self-Employment; Costs that are Excluded to Determine Countable Income
- OAR 461-150-0090: Prospective Budgeting: Annualizing and Prorating Contracted or Self-employment Income; Not OSIPM or QMB
Official source: https://secure.sos.state.or.us/oard/