WAG 08-01-07-o.

SMIB refunds to persons who paid their own premiums after they became eligible for the SMIB Buy-in Program are exempt for the following persons:

  • cash clients,
  • Regular Medical clients, and
  • community spenddown clients who did not use the SMIB payments to meet spenddown.

For persons who used the SMIB payments to meet spenddown, the refund is nonexempt income.