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Delaware General AssemblyDelaware RegulationsMonthly Register of RegulationsFebruary 2019

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16 DE Admin. Code 16000
The Department published its notice of proposed regulation changes pursuant to 29 Delaware Code Section 10115 in the November 2018 Delaware Register of Regulations, requiring written materials and suggestions from the public concerning the proposed regulations to be produced by December 3, 2018 at which time the Department would receive information, factual evidence and public comment to the said proposed changes to the regulations.
In accordance with the federal public notice requirements established at Section 1902(a)(13)(A) of the Social Security Act and 42 CFR 447.205 and the state public notice requirements of Title 29, Chapter 101 of the Delaware Code, Delaware Health and Social Services (DHSS)/Division of Medicaid and Medical Assistance (DMMA) gives public notice and provides an open comment period for thirty (30) days to allow all stakeholders an opportunity to provide input on the proposed regulation. Comments were to have been received by 4:30 p.m. on December 3, 2018.
Comment: Both commenters noted that the terms “qualifying child” and “qualifying relative,” have very specific definitions under federal regulations and should be defined.
Agency Response: DMMA added definitions for “qualifying child” and “qualifying relative” utilizing IRS Pub 501 definitions for reference. As a result of adding these two definitions, DMMA also made some changes to the language used in the definition for “tax dependent” to be consistent with the additional definitions.
Comment: Both commenters indicated that language should be included to clarify when dependent’s income is excluded and specify when MAGI-based income is counted. In addition, each stated that Section 16500.5 fails to note that any exceptions exist to the general rule.
Agency Response: DMMA has included language to note exceptions to the rules of MAGI methodology.
Comment: Both commenters noted that Section 16500.5 should include language clarifying that the exclusion applies whether or not the tax dependent actually files a tax return.
Agency Response: DMMA added language clarifying Section 16500.5 with regard to filing tax returns.
Child” means a natural or biological, adopted, or step-child.
Family size” means the number of persons counted as members of an individual’s household. When determining the family size of a pregnant woman, the pregnant woman is counted as herself plus the number of children she is expected to deliver. When determining the family size of other individuals who have a pregnant woman in their household, the pregnant woman is counted as herself plus the number of children she is expected to deliver.
Federal Poverty Level” means the Federal poverty level updated periodically in the Federal Register by the Secretary of the United States Department of Health and Human Services that is in effect for the budget period used to determine an individual’s eligibility in accordance with this section.
Household income” means the sum of the MAGI-based income of every individual included in the individual’s household unless an exception applies.
The MAGI-based income of a tax dependent, other than a spouse or biological, adopted, or step-child claimed by someone other than a parent, who is not expected to be required to file a tax return for the taxable year in which eligibility is being determined, is not included in the household income of the taxpayer whether or not such tax dependent files a tax return.
Modified adjusted gross income (MAGI)” means the adjusted gross income reported on the Internal Revenue Service (IRS) Form 1040 with the addition of:
MAGI-based income” means income calculated using the same financial methodologies used to determine modified adjusted gross income as defined in section 36B(d)(2)(B) of the Internal Revenue Service Code, with the following exceptions:
Parent” means a natural or biological, adopted, or step-parent.
For more information, see Exemptions for Dependents in IRS Pub 501.
For more information, see Exemptions for Dependents in IRS Pub. 501]
Sibling” means a natural or biological, adopted, half, or step-sibling.
Spouse” means a person who is legally married to another person regardless of their genders.
Tax dependent” means an individual for whom another individual claims a deduction for a personal exemption under section 151 of the Internal Revenue Service Code for a taxable year. a person, other than the [taxpayer tax filer] or the [taxpayer's tax filer’s] spouse, for whom an exemption can be claimed. To be [your a] dependent, a person must be [your a] qualifying child or qualifying relative [of the tax filer]. [For more information, see Exemptions for Dependents in IRS Pub 501.]
[A When a dependent is claimed by someone other than a parent, the] tax dependent's income is excluded from total household income if:
When determining the total household income of a [child or] dependent who is [not living with claimed by someone other than] a parent, the MAGI-based income is always counted in determining the child or dependent's eligibility, even if the income is below the tax filing threshold.
Last Updated: December 31 1969 19:00:00.
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