Arkansas Administrative Code › Agency 016 - DEPARTMENT OF HUMAN SERVICES › Division 20 - Division of County Operations › Rule 016.20.99-027 - FSC 00-01: Update of FSC-5000 Section - updated by substituting the words "food stamp benefits" for "food stamp allotment," replacing information about AFDC with information about TEA, and rewriting some sections for clarity.

Current through Register Vol. 49, No. 6, June, 2024
Summary of Changes
* This section of policy has been generally updated.
* Some sections have been rewritten for clarity.
* Information about the AFDC Program has been replaced with
				information about the TEA Program.
* The word "benefits" has replaced the word "allotment."
Specific changes are explained below:
FSC 5300
- An example has been added
				to illustrate the circumstances under which money deposited in a checking
				account will be counted as income.
FSC 5405
- The Indian income
				exclusions have been updated. A new item 28 has been added. This item explains
				the exclusion of funds in individual development accounts funded under the TANF
				block grant program.
FSC 5410
- This section, Recoupments,
				has been rewritten for clarity.
FSC 5412
- A statement has been added
				to this section to clarify how to handle the income , received by the
				third-party beneficiary.
FSC 5502
- Information has been added
				about bonuses received more frequently than once a year.
FSC 5505
- Instructions have been
				added for handling income received under a contract that covers a period less
				than 12 months.
FSC 5507
- Information has been added
				about allowances received by military personnel.
FSC 5600 - 5643
- These sections have
				been rewritten and renumbered. The new policy sections are:
* FSC 5630 Self-employment Income
* FSC 5631 Partnerships
* FSC 5632 Contractors
* FSC 5633 Corporations
* FSC 5640 " Capital Gains
* FSC 5650 Special Payments to Farmers
* FSC 5660 Determining Self-employment Income
* FSC 5661 Annualizing Self-employment Income
* FSC 5662 Self-employment Income that is not Annualized
* FSC 5662.1 Self-employment Enterprises in Business for Less
				than One Year
* FSC 5662.2 Self-employment Income that Increases or Decreases
				Substantially
* FSC 5662.3 Anticipating Capital Gains
* FSC 5663 Costs of Producing Self-employment Income
* FSC 5663.1 Rent or Mortgage, Taxes and Insurance Payments as
				Costs of Producing Income
* FSC 5663.2 Utilities as a Cost of Producing Income
* FSC 5664 Calculating Net Self-employment Income
* FSC 5664.1 Separate Enterprises
* FSC 5664.2 Budgeting Income Received from a
				Partnership
* FSC 5670 Farm Loss Deductions
* FSC 5680 Reported Changes in Self-employment Income
* FSC 5690 Verification/Documentation
* FSC 5691 Certification Periods
FSC 5701.1
- This is a new section. It
				contains information about TEA diversion assistance.
.
FSC 5701.2
- This is a new section.
				It contains information about TEA employment bonuses.
FSC 5701.3
- This is a new section. It
				contains information about TEA extended support payments.
FSC 5704.4
- This section now provides
				information about anticipating child support income.
FSC 5704.5
- This is a new section. It
				provides information about verifying child support income collected by
				OCSE.
FSC 5704.6
- This is a new section. It
				provides information about verifying child support income not collected by
				OCSE.
FSC 5704.7
- This is a new section. It
				provides information about documentation of child support income.
FSC 5708
- Information about
				guardianship payments to relatives has been added to this section.
FSC 5723
- Information about VA aid
				and attendance has been added to this section.
Inquiries to: Betty Helmbeck, Food Stamp Section, (501)
				682-8284
BANKRUPTCY
5000
Income
5100
Summary
This- section describes income that must be considered
				when determining food stamp eligibility and benefit level. It explains which
				income is to be
excluded
during eligibility
				determination and which income must be
included
in the
				eligibility determination. Verification guidelines for countable income are
				provided.
Income is classified as earned income or unearned income.
				The household is required to report all Income at the time of application and
				any income anticipated to be received during the certification period. All
				earned and unearned income received on each household member is counted as
				income unless the income is excluded as specified in FSC 5400.
5110
Bankruptcy
Filing for bankruptcy has only a limited effect on the
				amount of income counted in a household's food stamp budget. However, the
				household's bankruptcy papers should be examined carefully to determine if the
				terms of the settlement will have any impact on the household's resource and/or
				deductible expenses.
After a household files for bankruptcy, the gross amount
				of any income (earned and unearned) received by the household will continue to
				be counted in the budget. Sometimes, the household's income goes to a trustee
				and the trustee pays the household's bills and gives the household a living
				allowance. The living allowance has already been counted as part of the
				household's gross income and so would not be counted as income
				again.
When a self-employed household (including any farmer)
				declares bankruptcy and continues to do the same type of business, the
				self-employment income continues to be counted in the food stamp budget. Often
				when a business or farm declares bankruptcy but continues to operate, some of
				the assets of the business are sold to pay the debts of the business. If the
				business owner (or farmer) sells property or equipment used in their business
				and uses the proceeds to pay off a loan, the money is counted as income in the
				self-employment enterprise. (See
Capital Gains,
FSC 5640.) Even if the proceeds of the sale are diverted
				to a bank to repay a loan, the money is still counted as income in the
				self-employment enterprise.
If the household is no longer allowed to continue the
				self-employment enterprise, the self-employment income 1s dropped from the food
				stamp budget. When the business no longer continues to operate and business
				collateral is turned over to a bank, either voluntarily or through
				repossession, it becomes the legal property of the bank. Even if the bank sells
				the collateral (land, equipment, etc.) and uses the proceeds to pay off a
				business loan, the proceeds of the sale are not counted as Income in the
				self-employment enterprise.
When bankruptcy is declared, a creditor (or lender) may
				write off all or part of a loan or "forgive" the outstanding balance or the
				household's current payment may be recalculated. If the amount due on a
				deductible expiense7 (i.e., house payment) changes
				as a result of a bankruptcy, the worker will verify the amount currently
				incurred for the expense. The current amount will be used in the food stamp
				budget. Past due amounts will not be allowed even if included with current
				payments or even if paid through the court directly to the creditor. See FSC
				6710.
A bankruptcy settlement normally states the household's
				resources, which resources will be disposed to cover the household's debts, and
				under which conditions the household may retain other resources. If there are
				questions about whether resources retained by the household are accessible, a
				legal opinion should be requested through normal channels.
5200
Income Eligibility
			 Standards
Income eligibility standards are based upon a household's
				classification as regular or aged/disabled or categorically eligible. See FSC
				1910 for an explanation of an aged/disabled household. See FSC 1920 for an
				explanation of a categorically eligible household. All other households are
				classified as regular households.
An aged/disabled household must meet only the
net income eligibility standards
. Net monthly income
				is computed by adding ail non-excluded income for all household members and
				subtracting all allowable deductions.
A regular household must meet
both
the net income eligibility standards and the
				gross income eligibility standards. Gross monthly income is all non-excluded
				gross
earned
and
unearned
income for all households members. Net income is the household's income after
				subtracting all allowable deductions.
A categorically eligible household does not have to meet
				either the gross or net income eligibility standards.
5300
Definition of
			 Income
Household income is any gain or benefit (usually in the
				form of money) from any source that is not excluded. See FSC 5400 for an
				explanation of excluded income.
** Example: A woman applies for food stamp benefits for
				herself and her
children. She is separated from her husband; however,
				each month he deposits $1,500 in the couple's joint checking account. The money
				deposited in the checking account is unearned income for food stamp
				purposes.
5400
Income Exclusions
Only the following types of income are excluded when
				determining food stamp, eligibility:
Child support payments obligated to OCSE to maintain
				eligibility
Costs of producing self-employment income
Earnings of a child who attends school
Educational income paid under Title IV or BIA
				program
Educational costs
By Federal statute
Inkind benefits
Irregular income
Loans
Non-recurring loan payments
Recoupments
Reimbursements
Payments for third party beneficiaries
Vendor payments
Earned income tax credits
See FSC 5401 - 5414 for a full explanation of excluded
				income.
5401
Child Support Payments Which are Excluded
Child Support payments received by TEA recipients that
				are obligated to the Office of Child Support Enforcement (OCSE) to maintain TEA
				eligibility will not be counted as income. This exclusion applies even when
				such payments are not actually turned in to OCSE. It also applies to payments
				received by former AFDC and/or TEA recipients when held by OCSE and applied to
				previous AFDC and/or TEA arrearages.
Any child support payment received through an
				interception of a State or Federal income tax refund 1s excluded as
				non-recurring lump sum payments. Any child support payment received through
				interception of a lump sum Worker's Compensation payment is also excluded as a
				non-recurring lump sum payment. See FSC 4950 for instructions on handling lump
				sum payments.
Also see FSC 5704 for an explanation of child support"to
				be counted as income.
5402
Costs of Producing
			 Self-Employment Income
The costs of producing self-employment income are
				excluded from the household's gross self-employment Income. See FSC 5663 for
				instructions.
5403
Earnings of a Child
The earnings of elementary or secondary school students
				age 17 or younger who continue to live with a parent and attend school classes
				at least half-time will be excluded as income.. This includes students who
				attend classes to obtain a general equivalency diploma (GED) so long as the GED
				program is recognized, supervised or operated by the student's state or local
				school district. Half-time status will be defined by the school.
The earned income of a high school student must be
				counted beginning the month after the student turns 18. This applies regardless
				of marital status so long as the student continues to live with a
				parent.
This exclusion does not apply to students who have
				established a residence separate from their natural, adoptive or step parent or
				from the adult household member who exercises parental control over the
				student.
This exclusion applies during school breaks and summer
				vacation if the student plans to attend school when regular sessions resume. If
				the child's portion of the earned income cannot be determined, the income must
				be evenly prorated among all the individuals who earned the income. The child's
				pro rata share will be excluded as income.
5404
Educational
			 Income
Educational income will be totally excluded when paid
				under Title IV of the Higher Education Act or Bureau of Indian Affairs Student
				Assistance Programs. Other types of educational income will be excluded to the
				extent the income is earmarked for or used by a student for allowable
				educational costs. See FSC 1622.3 for instructions.
5405
(Bv) Federal
			 Statute
Any Income specifically excluded for food stamp purposes
				by any Federal statute is cot counted as income. These income exclusions are
				listed beio'w: Refer to FSC 4450 for an explanation of resources excluded by
				law.
1.
Reimbursements from the Uniform Relocation Assistance and
			 Real Property Acquisition Policy Act of 1970
. ( P. L. 91-646,
			 Section 216.)
2.
Payments to volunteers under Title II (RSVP. foster
			 grandparents, senior companions program, and others) of the Domestic Volunteer
			 Services Act of 1973 ( P.L. 93-113 ). as amended
. Payments under
			 Title I of that Act (including payments from such Title I programs as VISTA,
			 University Year for Action, and Urban Crime Prevention Program to volunteers)
			 will be excluded for individuals who were receiving food stamp benefits or
			 public assistance at the time they joined the Title I program. Temporary
			 interruptions in Food Stamp Program participation do not affect this exclusion
			 once an initial determination is made. New applicants who were not receiving
			 public assistance or food stamp benefits at the time they joined VISTA will
			 have these volunteer payments counted as earned income.
3.
Payments received by
			 individuals from Community Services Employment as authorized by the Older
			 Americans Act ( P.L. 100-175 )
. In Arkansas, this program is
			 operated by the U.S. Forest Service, the American Association of Retired
			 Persons (AARP), the National Center on Black Aging, the Green Thumb Program and
			 the Area Agency on Aging.
4.
Payments or allowances made under Federal Law (other than
			 provided under Title IV-A of the Social Security Act, e.g.- welfare block grant
			 payments) for purpose of energy assistance including utility reimbursements
			 made by the Department of Housing and Urban Development (HUD) and the Farmers
			 Home Administration (FHA)
. Examples of Federal payments that are
			 excluded are energy assistance payments provided through the Department of
			 Health and Human Services; payments from the Low-Income Energy Assistance
			 Program; the Community Services Administration's Energy Crisis Assistance and
			 Crisis Intervention Programs and utility assistance payments. This also
			 excludes one time Federal or State* payments for weatherization or emergency
			 repair/ replacement of heating or cooling devices.
5.
Under the provisions of
			 the Job Training Partnership Act (JTPA). allowances and payments to individuals
			 participating in programs under that Act are excluded as income with the
			 following exception.
Exception
: On the job training
				(0JT) payments provided under Section 204(5) of Title II of the JTPA are
				counted as income
unless
the payee is a dependent
less
than 19 years of age. If the payee is a dependent
less
than 19 years of age, OJT payments are
				excluded.
The JTPA exclusion applies to on-the-job training
				payments received under the Sumraer Youth Employment and Training
				Program.
*[GREATER THAN]; P.t. 101-610, Section 117(d), 11-28-90,
				provides that the JPTA income exclusion applies to projects conducted under
				Title I of the National and Community Services Act of 1990 as if such projects
				were conducted under the JTPA described in item 5 above. This
				includes:
a)
The
			 Community Service, Schools and Service-Learning Act of 1990
			 (Serve-America);
b)
The American Conservation and Youth Service Corps Act of 1990;
			 and
c)
The National
			 Community Service Act (NCSA). There are about 47 different NCSA programs and
			 they vary by State. Most of the payments are made as a weekly stipend or for
			 educational assistance. The Higher Education Service learning Program and the
			 AmeriCorps Umbrella Programs come under this Title. The National Civilian
			 Community Corps (NCCC) is a federally managed AmeriCorps program. The Summer
			 for Safety Program is an AmeriCorps program. The School-to-Work Opportunities
			 Program is funded under this Act. In Arkansas, the
Delta Service
			 Corps
is administered under this Act. Payments, allowances,
			 earnings and payments to individuals participating in programs under this Act
			 are excluded as income.
6.
Under
			 P.L.
			 102-550. the Housing and Community Act of 1992.
			 Section 456(e). payments made under the Youth Build Program are to be treated
			 like JTPA payments
. See item 5 above for an explanation of how to
			 handle JTPA payments.
7.
Federal payments to Indians and Eskimos are excluded as
			 stipulated below
:
-
Payments received under the Alaska Native
				Claims Settlement Act ( P.L. 92-203, Section 21(A).
-
Payments received from the disposition of
				funds to the Grand River Band of Ottawa Indians ( P.L. 94-540 ).
-
Income from certain submarginal land held
				in trust for certain Indian tribes ( P.L. 94-114, Section 6 ). The tribes that
				may benefit are:
. Bad River Band of the lake Superior Tribe of Chippewa
				Indians
of Wisconsin . Blackfeet Tribe . Cherokee Nation of
				Oklahoma . Cheyenne River Sioux Tribe . Crow Creek Sioux Tribe . Lower Brule
				Sioux Tribe . Devil's Lake Sioux Tribe . Fort Belknap Indian
				Community
-
Payments by the Indian Claims Commission to
				the Confederated Tribes and Bands of the Yakima Indian Nation or the Apache
				Tribe of the Mescalero Reservation ( P.L. 95-443 ).
-
Payments to the Passamaquoddy Tribe and the
				Penobscot Nation or any of their members received pursuant to the Maine Indian
				Claims Settlement Act of 1980 ( P.L. 96-420, Section 5 ).
-
Per capita payments of $2,000 and less made
				under Public Law 98-64 from funds held in trust by the Secretary of
				Interior.
-
Under 25 USCS 1408 (as amended by P.L.
				93-134, P.L. 97-458 and ..:;-, P.L. .103-65, Section 13736, 10/7/93) interests
				of individual
*"** " Indians in trust or restricted lands will not be
				considered a resource and up to $2,000 per calendar year of income received by
				Indians from such interests will be excluded as a resource and as income.
				Interests include the Indian's right to or legal share of the trust or
				restricted lands. The exclusion applies to each individual Indian who has an
				interest.
-
Payments of relocation assistance to
				members of the Navajo and Hopi Tribes ( Pub. L. 93-531 ).
-
Payments to the Turtle Mountain Band of
				Chippewas, Arizona ( P.L. 97-403 ).
-
Payments to the Blackfeet, Grosventre, and
				Assiniboine tribes (Montana) and the Papago (Arizona) P.L. 97-408
				).
-
Per capita and interest payments made to
				the Assiniboine Tribe of the Fort Belknap Indian Community and the Assiniboine
				Tribe of the Fort Beck Indian Reservation ( P.L. 98-124, Section 5
				).
-
Per capita and interest payments made to
				the Red Lake Band of Chippewas ( P.L. 98-123, Section 3, 10
				/13/83).
-
Payments to the Saginaw Chippewa Indian
				Tribe of Michigan ( P.L. 99-346, Section 6(b)(2) ).
-
Per
capita
				payments to the Chippewas of Mississippi ( P.L. 99-377, Section 4(b), 8
				/8/86).
-
Old Age Assistance Claims Settlement Act,
				provides that funds made to heirs of deceased Indians under this Act except for
				per capita shares in excess of $2,000 ( P.L. 98-500, Section 8, 10
				/17/84).
-
Payments to the Puyallup Tribe of the State
				of Washington (
				P.L.
				101-41, 6-21-89 ).
-
Payments under the White Earth Reservation
				Land Settlement Act of 1985 to the White Earth Band of Chippewa Indians in
				Minnesota ( P.L. 99-264 ).
-
Payments under the Seneca Nation Settlement
				Act of 1990 to members of the Seneca Nation (
				P.L.
				101-503 ).
-
Funds appropriated in satisfaction of
				judgements awarded to the Seminole Indians in dockets 73, 151, and 73-A of the
				Indians Claims Commission.
-
Funds distributed or held in trust for
				members of the Chippewas of Lake Superior ( P.L. 99-146 ).
-
Assistance paid under P.L. 95-608, the
				Indian Child Welfare Act of 1978.
-
Payments to the Confederated Tribes of the
				Colville Reservation under the Grand Coulee Dam Settlement Act (
				P.L.
				103-436 ).
-
Financial assistance avai1able to any
				Navajo or Hopi Indian pursuant to USCS 460d - 460d -
				31.
8.
Anv amount bv which the basic pay of military service personnel is
			 reduced to fund the G.I. Bill
. Under U.S.C., Title 38 Sections
			 1411 (b) and 1412 (c), the amount by which the basic pay of an individual is
			 reduced to fund the G.I. Bill will not be considered to have been received by
			 or to be within the control of this individual.
9.
Payments received by
			 farmers under the Disaster Assistance Act of 1988 ( P.L. 100-387
			 )
. When the Secretary of Agriculture determines that a
. farm emergency exists due to a natural disaster, any
				payments made 
				::- pursuant to such determination will
				be excluded as income. See FSC 5650 for information about special payments to
				farmers.
10.
Cash donations, based on need, received from one or more
			 private, nonprofit charitable organizations to the extent that such donations
			 do not exceed $300 in a Federal fiscal year quarter as mandated by the
			 Charitable Assistance and Food Bank Act of 1987 ( P.L. 100-232
			 )
.
11.
Under the Drought Relief Act of 1988. an emergency PA (Public
			 Assistance) or GA (General Assistance) payment that is provided to a third
			 party on behalf of a migrant or seasonal farmworker household while the
			 household is in the job stream
. In the job stream means working as
			 a farmworker, seeking work as a farmworker or traveling to another location in
			 order to work or to seek work as a farmworker. Such assistance may include, but
			 is not limited to, emergency vendor payments for migrants or seasonal
			 farmworkers. This exclusion will apply to such payments when received from
			 other states.
12.
Payments made to Vietnam veterans under the Agent Orange
			 Veteran Payment Program as authorized bv
			 P.L.
			 101-201
.
P.L.
				101-239, the Omnibus Reconciliation Act of 1989,
				Section 10405, excludes payments made from the Agent Orange Settlement fund or
				any other fund established pursuant to the settlement in the Agent Orange
				product liability litigation, M.D.L. No. 381 (E.D.N.Y.)
Exception
: Payments made to
				Vietnam Veterans under the Agent Orange Act of 1991,
				P.L.
				102-4, are not excluded as income. Veterans of the
				Vietnam War who are determined to be eligible for veterans' benefits as a
				result of exposure to Agent Orange will be issued payments in accordance with
				P.L.
				102-4. See FSC 5723 for additional
				information.
13.
P.L.
			 104-102 Section 1805(d). dated 9/26/98 excludes
			 monthly allowances paid to a child of a Vietnam veteran for any disability
			 resulting from spina bifida suffered bv such
			 child
.
14.
Under the Civil Liberties Act of 1988 (PL. 100-383). Payments
			 of S20.000 made to U.S. citizens and permanent resident aliens of Japanese
			 Ancestry who were confined, held in custody, relocated, or otherwise deprived
			 of liberty or property during the period December 7. 1941 through June 30.
			 1946
. In order to receive a payment the individual must have been
			 living on August 10, 1988, the date of enactment of the Wartime Relocation Act.
			 If an eligible individual is deceased at time of payment, such payment may be
			 made to a spouse, to children (equal shares), or to parents, if such persons
			 are living at time of payment.
15.
Pavm&nts of $12.000 made
			 to anv Aleut Indian who, as a civilian, was relocated by authority of the
			 United States from his home village on the Pribilof Islands or certain Aleutian
			 Island to an internment camp
or other temporary
			 location during World War II
. Payments of $12,000 will also be
			 made to any Aleut born while his or her mother was interned or relocated during
			 World War 11. Exclusion of these payments 1s mandated by the Civil Liberties
			 Act of 1988 ( P.L. 100-383 ).
16.
Payments received through the Radiation Exposure Compensation Act (
			 P.L.
			 101-426. Section 6 (hH2). 10/15/90)
.
			 This law establishes a program to compensate individuals for injuries or deaths
			 resulting from exposure to radiation from nuclear testing and uranium mining in
			 Arizona, Nevada and Utah.
17.
Payments received from the Federal Emergency Management Assistance
(FEMA) under P.L. 93-288. Sec. 312
(
6)
as amended
bv P.L. 100-707.
Section 105
(U
the Disaster Relief and Emergency Assistance
			 Amendments of 1988
. Funds distributed by FEMA due to a
disaster
or
emergency
are be
			 excluded as income. Not all payments from FEMA are for disaster or emergency
			 assistance. This exclusion applies to Federal assistance provided to persons
			 directly affected and to comparable disaster assistance provided by states,
			 local governments, and disaster assistance organizations. For payments to be
			 excluded, the disaster or emergency must be declared by the
			 President.
18.
Effective. December 13. 1991. income amounts necessary for the
			 fulfillment of a PASS (Plan for Achieving Self-Support) plan under Title XVI of
			 the Social Security Act
. Verification of the existence of the PASS
			 and the amounts of resources and Income set aside by the plan may be obtained
			 from SSA.
19.
The value
			 of assistance to children under P.L. 89-642. Section 11/bl of the Child
			 Nutrition Act of 1966 and P.L. 79-396. the National School Lunch
			 Act
.
20.
Benefits received from the Special Supplemental Food Program for
			 Women. Infants, and Children (WIC) under P.L. 92-443. Sec. 9 and P.L. 100-435.
			 that amended Section 17(mU7) of the Child Nutrition Act of
			 1966
.
21.
Under
			 P.L.
			 102-586 Section 8. the Child Care and Development
			 Block Grant Act Amendments of 1992. the value of anv child care provided or
			 arranged (or any amount received as payment for such care or
reimbursement for costs incurred for such care) under this
			 subchapter.
22.
Payments made to individuals because of their status as victims of
			 Nazi persecution under
			 P.L.
			 103-286
. This exclusion is effective
			 for eligibility and benefit level determinations made on or after August
1, 1994.
23.
Earned It.come Credits (EIO payments received as a lump sum
			 or as payments under section 3507 of the Internal Revenue Code by
			 any
...:
household member
. EIC
				payments are received as part of the employee's "**" "paycheck through a
				reduction in taxes withheld.
24.
Under P.O. 103-22.
			 compensation made to crime victims as authorized bv the Crime Act of
			 1984
.
25.
Under
			 P.L.
			 102-235. the Higher Education Act Amendments of
			 1992. student financial assistance received under Title IV of the Higher
			 Education Act or under Bureau of Indian Affairs student assistance
			 programs
. See FSC 1622.3 for additional
			 information.
26.
Under
			 P.L.
			 101-625. section 22(iK Cranston-Gonzales National
			 Affordable Housing Act, dated 11/28/90 42 USCS 1437t(i). no service provided to
			 a public housing resident under section 22M1 of this law may be treated as
			 income
. This exclusion applies to
services
such as child care, employment training and
			 counseling, literacy training, computer skills training, assistance in the
			 attainment of certificates of high school equivalency and other services.
It does not apply to wages or stipends
. Wages and
			 stipends are counted as income.
27.
Emergency and special
			 public assistance fPA) funds provided to a third party on behalf of a
			 household
. To be considered emergency or special assistance and
			 excluded under this provision, the assistance must be provided over and above
			 the normal PA grant or payment or cannot normally be provided as part of such
			 grant or payment.
28.
Under
			 P.L.
			 104-193. section 103 fa) which amended Section 404
(h)
of Part A of Title IV of the
			 Social Security Act, funds (including accrued interest) in an individual
			 development account under the TANF Block grant program will be excluded during
			 anv period during which the individual maintains or makes contributions into
			 such an account
.