other income, where such individual has a plan for achieving self-support approved by the Commissioner of Social Security, as may be necessary for the fulfillment of such plan, or

(C) if such individual (or such spouse) has attained age 65 and is not included under subparagraph (A) or (B), the first $780 per year (or proportionately smaller amounts for shorter periods) of earned income not excluded by the preceding paragraphs of this subsection, plus one-half of the remainder thereof;

(5) any amount received from any public agency as a return or refund of taxes paid on real property or on food purchased by such individual (or such spouse);

(6) assistance, furnished to or on behalf of such individual (and spouse), which is based on need and furnished by any State or political subdivision of a State;

(7) any portion of any grant, scholarship, or fellowship received for use in paying the cost of tuition and fees at any educational (including technical or vocational education) institution;

(8) home produce of such individual (or spouse) utilized by the household for its own consumption;

(9) if such individual is a child, one-third of any payment for his support received from an absent parent;

(10) any amounts received for the foster care of a child who is not an eligible individual but who is living in the same home as such individual and was placed in such home by a public or nonprofit private child-placement or child-care agency;

(11) assistance received under the Disaster Relief and Emergency Assistance Act 35 or other assistance provided pursuant to a Federal statute on account of a catastrophe which is declared to be a major disaster by the President;

(12) interest income received on assistance funds referred to in paragraph (11) within the 9-month period beginning on the date such funds are received (or such longer periods as the Commissioner of Social Security shall by regulations prescribe in cases where good cause is shown by the individual concerned for extending such period);

(13) any support or maintenance assistance furnished to or on behalf of such individual (and spouse if any) which (as determined under regulations of the Commissioner of Social Security by such State agency as the chief executive officer of the State may designate) is based on need for such support or maintenance, including assistance received to assist in meeting the costs of home energy (including both heating and cooling), and which is (A) assistance furnished in kind by a private nonprofit agency, or (B) assistance furnished by a supplier of home heating oil or gas, by an entity providing home energy whose revenues are primarily derived on a rate-of-return basis regulated by a State or Federal governmental entity, or by a municipal utility providing home energy;

(14) assistance paid, with respect to the dwelling unit occupied by such individual (or such individual and spouse), under the United States Housing Act of 1937 36, the National Housing

35 P.L. 93-288.

36 See Vol. II, P.L. 75-412.

Act 37, section 101 of the Housing and Urban Development Act of 1965 38, title V of the Housing Act of 1949 39, or section 202(h) of the Housing Act of 1959 40;

(15) the value of any commercial transportation ticket, for travel by such individual (or spouse) among the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands, which is received as a gift by such individual (or such spouse) and is not converted to cash;

(16) interest accrued on the value of an agreement entered into by such individual (or such spouse) representing the purchase of a burial space excluded under section 1613(a)(2)(B), and left to accumulate;

(17) any amount received by such individual (or such spouse) from a fund established by a State to aid victims of crime;

(18) relocation assistance provided by a State or local government to such individual (or such spouse), comparable to assistance provided under title II of the Uniform Relocation Assistance and Real Property Acquisitions Policies Act of 1970 which is subject to the treatment required by section 216 of such Act 41:

(19) any refund of Federal income taxes made to such individual (or such spouse) by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit) 42, and any payment made to such individual (or such spouse) by an employer under section 3507 of such Code (relating to advance payment of earned income credit) 43; 4

(20) special pay received pursuant to section 310 of title 37, United States Code 45: 46

"

(21) the interest or other earnings on any account established and maintained in accordance with section 1631(a)(2)(F); and 47

(22) any gift to, or for the benefit of, an individual who has not attained 18 years of age and who has a life-threatening condition, from an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 which is exempt from taxation under section 501(a) of such Code

(A) in the case of an in-kind gift, if the gift is not converted to cash; or

(B) in the case of a cash gift, only to the extent that the total amount excluded from the income of the individual pursuant to this paragraph in the calendar year in which the gift is made does not exceed $2,000. 48

37 See Vol. II, P.L. 73-479. 38 See Vol. II, P.L. 89-117. 39 See Vol. II, P.L. 81-171.

40 See Vol. II, P.L. 86-372.

41 See Vol. II, P.L. 91-646, §216.

42 See Vol. II, P.L. 83-591, §32.

43 See P.L. 83–591, §3507 (this volume).

44 P.L. 104-193, §213(c)(1), struck out "and".

45 See Vol. II, Title 37 U.S.C. 310.

46 P.L. 104-193, §213(c)(2), struck out the period and substituted "; and".

P.L. 105-306, §7(a)(1), struck out "and".

47 P.L. 104-193, §213(c)(3), added paragraph (21), applicable with respect to payments made after August 22, 1996.

P.L. 105-306, §7(a)(2), struck out the period and substituted "; and".

48 P.L. 105-306, §7(a)(3), added paragraph (22), applicable to gifts made on or after October 28, 1996.

RESOURCES

Exclusions From Resources 49

SEC. 1613. [42 U.S.C. 1382b] (a) In determining the resources of an individual (and his eligible spouse, if any) there shall be excluded

49 See Vol. II, P.L. 79–396, §12(e), with respect to exclusion from income and resources of assistance to children.

See Vol. II, P.L. 81-171, §521(a)(1)(E), with respect to exclusion from income and resources of certain assistance rendered to provide occupant-owned, rental and cooperative housing.

See Vol. II, P.L. 88-525, §8(b), with respect to exclusion from income and resources of the value of food stamps.

See Vol. II, P.L. 89–329, §479B, with respect to exclusion from income or resources of certain student financial assistance.

See Vol. II, P.L. 89-642, §11(b), with respect to the exclusion from income and resources of the value of assistance to children.

See Vol. II, P.L. 93–113, §404(g), with respect to exclusion from income and resources of payments to volunteers.

See Vol. II, P.L. 93-134, §§7 and 8, with respect to exclusion from income and resources of certain judgment funds to any Indian tribe.

See Vol. II, P.L. 93–288, §312(d), with respect to exclusion from income and resources of certain Federal major disaster and emergency assistance.

See Vol. II, P.L. 94-114, §6, with respect to exclusion from income and resources of property and receipts from submarginal land to certain Indians.

See Vol. II, P.L. 94-375, §2(h), with respect to exclusion from income and resources of the value of assistance paid with respect to a dwelling unit, for purposes of this title of this act. Also see Vol. II:

P.L. 73-479, §§231(a), (b), and (f); 235(a); 236(a) and (j)(6); and 237(a) and (b);

P.L. 75-412, §§8(j) and 9(b);

P.L. 81-171, §521(a)(1)(B), (C), and (E); and

P.L. 89-117, §101.

See Vol. II, P.L. 95-433, §2, with respect to exclusion from income and resources of certain judgment funds.

See Vol. II, P.L. 95-498, §6, with respect to an income and resources exclusion applicable to the Pueblo of Santa Ana Indians, New Mexico.

See Vol. II, P.L. 95-499, §6, with respect to an income and resources exclusion applicable to the Pueblo of Zia Indians, New Mexico.

See Vol. II, P.L. 97-35, §2605(f), with respect to exclusion from income and resources of home energy assistance payments or allowances.

See Vol. II, P.L. 98-64, §2(a), with respect to exclusion from income and resources of per capita payments to Indians.

See Vol. II, P.L. 98-432, §5(e), with respect to exclusion from income and resources of certain judgment funds.

See Vol. II, P.L. 98–500, §8, with respect to exclusion from income and resources of certain judgment funds.

See Vol. II, P.L. 98-602, §106(d), with respect to exclusion from income and resources of certain funds distributed per capita.

See Vol. II, P.L. 99-130, §8, with respect to exclusion from income and resources of certain funds.

See Vol. II, P.L. 99–146, §6(b), with respect to exclusion from income and resources of certain funds.

See Vol. II, P.L. 99-264, §16, with respect to exclusion from income and resources of certain judgment funds.

See Vol. II, P.L. 99–346, §6(b), with respect to exclusion from income and resources of certain judgment funds.

See Vol. II, P.L. 99-377, §4(b), with respect to exclusion from income and resources of certain judgment funds.

See Vol. II, P.L. 100-139, §4(h)(6), with respect to exclusion of benefits as basis for denial of eligibility.

See Vol. II, P.L. 100-383, §§105(f)(2) and 206(d)(2), with respect to exclusion from income and resources of certain payments to certain individuals. See Vol. II, 31 U.S.C. 3803(c)(2)(C), with respect to benefits not affected by P.L. 100-383.

See Vol. II, P.L. 100-407, §105(g), with respect to the effect of financial assistance under that Act.

See Vol. II, P.L. 100-409, §5, with respect to the effect of this Act on P.L. 92-203 or P.L. 96-487.

See Vol. II, P.L. 100-411, §2(d)(3)(B), with respect to the effect of per capita payments.

See Vol. II, P.L. 100-581, §§501, 502(b)(1), and 503, with respect to exclusion from income and resources of certain judgment funds.

See Vol. II, P.L. 101-41, §10(b)-(d), with respect to eligibility for Federal programs and treatment of funds, assets, and income.

See Vol. II, P.L. 101-42, §3, with respect to the restoration of Federal recognition, rights, and privileges.

See Vol. II, P.L. 101-201, §1, with respect to Agent Orange settlement payments.

See Vol. II, P.L. 101-239, $10405, with respect to Agent Orange settlement payments excluded from countable income and resources under Federal means-tested programs.

(1) the home (including the land that appertains thereto); (2)(A) household goods, personal effects, and an automobile, to the extent that their total value does not exceed such amount as the Commissioner of Social Security determines to be reasonable; and

(B) the value of any burial space or agreement (including any interest accumulated thereon) representing the purchase of a burial space (subject to such limits as to size or value as the Commissioner of Social Security may by regulation prescribe) held for the purpose of providing a place for the burial of the individual, his spouse, or any other member of his immediate family;

(3) other property which is so essential to the means of selfsupport of such individual (and such spouse) as to warrant its exclusion, as determined in accordance with and subject to limitations prescribed by the Commissioner of Social Security, except that the Commissioner of Social Security shall not establish a limitation on property (including the tools of a tradesperson and the machinery and livestock of a farmer) that is used in a trade or business or by such individual as an employee;

(4) such resources of an individual who is blind or disabled and who has a plan for achieving self-support approved by the Commissioner of Social Security, as may be necessary for the fulfillment of such plan;

(5) in the case of Natives of Alaska, shares of stock held in a Regional or a Village Corporation, during the period of twenty years in which such stock is inalienable, as provided in section 7(h) and section 8(c) of the Alaska Native Claims Settlement Act 50;

(6) assistance referred to in section 1612(b)(11) for the 9month period beginning on the date such funds are received (or for such longer period as the Commissioner of Social Security shall by regulations prescribe in cases where good cause is shown by the individual concerned for extending such period); and, for purposes of this paragraph, the term "assistance" includes interest thereon which is excluded from income under section 1612(b)(12);

(7) any amount received from the United States which is attributable to underpayments of benefits due for one or more prior months, under this title or title II, to such individual (or spouse) or to any other person whose income is deemed to be included in such individual's (or spouse's) income for purposes of this title; but the application of this paragraph in the case of any such individual (and eligible spouse if any), with respect to any amount so received from the United States, shall be limited to the first 6 months following the month in which such amount is received (or to the first 9 months following such month with respect to any amount so received during the period beginning October 1, 1987, and ending September 30,

See Vol. II, P.L. 101-277, §8(b), with respect to exclusion, from income or resources, of funds held in trust or distributed to Seminole Indians.

50 See Vol. II, P.L. 92-203.

1989), and written notice of this limitation shall be given to the recipient concurrently with the payment of such amount; 51

(8) the value of assistance referred to in section 1612(b)(14), paid with respect to the dwelling unit occupied by such individual (or such individual and spouse);

(9) for the 9-month period beginning after the month in which received, any amount received by such individual (or such spouse) from a fund established by a State to aid victims of crime, to the extent that such individual (or such spouse) demonstrates that such amount was paid as compensation for expenses incurred or losses suffered as a result of a crime;

(10) for the 9-month period beginning after the month in which received, relocation assistance provided by a State or local government to such individual (or such spouse), comparable to assistance provided under title II of the Uniform Relocation Assistance and Real Property Acquisitions Policies Act of 1970 which is subject to the treatment required by section 216 of such Act 52; 53

(11) for the month of receipt and the following month, any refund of Federal income taxes made to such individual (or such spouse) by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit 54), and any payment made to such individual (or such spouse) by an employer under section 3507 of such Code (relating to advance payment of earned income credit) 55; 56

(12) any account, including accrued interest or other earnings thereon, established and maintained in accordance with section 1631(a)(2)(F); and 57

(13) any gift to, or for the benefit of, an individual who has not attained 18 years of age and who has a life-threatening condition, from an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 which is exempt from taxation under section 501(a) of such Code

(A) in the case of an in-kind gift, if the gift is not converted to cash; or

(B) in the case of a cash gift, only to the extent that the total amount excluded from the resources of the individual pursuant to this paragraph in the calendar year in which the gift is made does not exceed $2,000. 58

In determining the resources of an individual (or eligible spouse) an insurance policy shall be taken into account only to the extent of its cash surrender value; except that if the total face value of all life insurance policies on any person is $1,500 or less, no part of the value of any such policy shall be taken into account.

51 See Vol. II, P.L. 101-508, §5041(1), with respect to notification of certain individuals eligible to receive retroactive benefits.

52 See Vol. II, P.L. 91-646, §216.

53 P.L. 104-193, §213(b)(1), struck out "and".

54 See Vol. II, P.L. 83-591, §32.

55 See P.L. 83-591, §3507 (this volume).

56 P.L. 104-193, §213(b)(2), struck out the period and substituted “; and".

P.L. 105-306, §7(b)(1), struck out "and".

57 P.L. 104-193, §213(b)(3), added paragraph (12), applicable with respect to payments made after August 22, 1996.

P.L. 105-306, §7(b)(2), struck out the period and substituted "; and".

58 P.L. 105-306, §7(b)(3), added paragraph (13), applicable to gifts made on or after October 28, 1996.