Employees of state-operated, community-based programs, except clients who work within and benefit from these treatment and habilitation programs, must be state employees under chapters 43A and 179A. Any clients who work within and benefit from these treatment and habilitation programs are not state employees under chapters 43A and 179A. The executive board may consider clients who work within and benefit from these programs employees for federal tax purposes. State-operated, community-based programs may accept admissions from regional treatment centers, from the person's own home, or from community programs.
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