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.