South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:47:01:09 — Exclusions from income
The following are
specifically excluded from household income:
(1) Medicare benefits;
(2) Medicaid benefits;
(3) Damages received
whether by suit or agreement, on account of personal injuries;
(4) Payments received as a
result of serving as a volunteer in any action program;
(5) Insurance payments for
medical expenses that do not exceed said expenses.
Source: official text