OAR 461-190-0421: Increased Tax Liability

(1) To ensure that the diversion of SNAP program benefits to JOBS Plus wages does not cause a participant to incur a loss of income as a result of increased tax liability, the Division will make a yearly payment to compensate the participant if the participant’s tax liability exceeds the liability the client would have incurred had the amount of SNAP benefits not been included in the JOBS Plus wages. (2) To receive the payment, the client must do the following: (a) Request the payment from the Division by June 30 of the year following the tax year. (b) Submit the federal tax forms (including the EIC schedule) and state tax forms that were submitted with respect to the prior year together with the same forms completed with income reduced by the amount of SNAP benefits used in calculating the full benefit equivalency income under OAR 461-190-0416. (3) The payment described in this rule is excluded income in the SNAP program.