44-100.H Income from Public Sources

Topic	Section
Income from Public Sources	44-100.H.1
Earned Income Tax Credit (EITC)	44-100.H.2
Making Work Pay Credit (MWPC)	44-100.H.3
Income Tax Refund Payments	44-100.H.4
King v McMahon/Ball v Swoap Payments	44-100.H.5
Adoption Assistance Program	44-100.H.6
Child Nutrition Act (WIC) and National School Lunch Act	44-100.H.7
Disaster Relief Payment	44-100.H.8

44-100.H.1 Income from Public Sources

Income from the following sources is exempt.

· Relocation assistant benefits paid by a public agency to a person or family who has been relocated as a result of a program of area redevelopment, urban renewal, involving demolition or condemnation of existing housing;

· Workforce Investment Act (WIA) – Payments made to a child, other than earnings, which are derived from participation in WIA programs, are disregarded as income for both eligibility and grant determination. Payments to adults that are derived from participation in WIA programs are exempt as income if payment reimbursements do not exceed actual expenses. This exemption does not apply to earnings paid under WIA to adults;

· Welfare-to-Work advance payments and reimbursements;

· Advisory group out of pocket expenses of persons serving on advisory group(s) set by the Health and Human Services Agency;

· California Franchise Tax Board payments include:

o Renters Credits;

o Senior Citizen Homeowners and Renters Property Tax Assistance Program (applies to persons who are disabled, blind or 62 years of age or older);

o Senior Citizens Property Tax Postponement Program (applies to persons 62 years of age or older);

· Special Tax Rebates;

· California Victims of Crimes Program;

· Department of Rehabilitation training program;

· Energy Assistance – Payments received under the Energy Crisis Assistance Program or the Low Income Energy Assistance Program.

Federal Rent Supplements Under the Housing Act of 1965

When the recipient qualifies for a rent supplement payment made by a federal agency (i.e., HUD, Section 8 etc.) the supplement made to the landlord or sponsor on behalf of the recipient, is disregarded as income.

44-100.H.2 Earned Income Tax Credit (EITC)

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Effective December 17, 2010, EITC payments will be excluded as income. And also excluded as resources for 12 calendar months from the date of receipt.

44-100.H.3 Making Work Pay Credit (MWPC)

Effective December 17, 2010, MWPC payments will be excluded as income and resources for 12 calendar months.

44-100.H.4 Income Tax Refund Payments

Effective December 17, 2010, federal income tax refund payments will be excluded as income. And also excluded as resources for 12 calendar months from the date of receipt.

44-100.H.5 King v McMahon/Ball v Swoap Payments

These payments are issued to the recipient as a result of a late favorable decision from an Administrative Hearing. The recipient will receive $100 for each month the decision is delayed beyond the 90 day limit. The payment is issued by the California Department of Social Services (CDSS).

44-100.H.6 Adoption Assistance Program

Adoption Assistance Program (AAP) may be paid to an adoptive parent when the child is determined to be hard to place due to physical or emotional problems. AAP payments are excluded as income in determination of eligibility and grant amount.

44-100.H.7 Child Nutrition Act (WIC) and National School Lunch Act

The value of supplemental food assistance received under these programs is exempt as income.

44-100.H.8 Disaster Relief Payment

Any assistance received as the result of a natural disaster is exempt as income as specified by federal law. This includes any comparable disaster assistance provided by the state, local governments and disaster assistance organizations.