When a client is unable to pay the entire cost of care, and the client and the client's spouse file separate tax returns, the client's spouse must submit his or her Nebraska tax return. If the client's spouse did not file a Nebraska tax return, the client's spouse must submit a copy of his or her federal tax return. The client's spouse's ability to pay will be assessed at 1.5% of the client's spouse's annual taxable income.
202 Neb. Admin. Code, ch. 1, § 005