Appendix C -
Personal Opportunities With Employment Opportunities (POWER)
Chapter 1 Types of Income and Treatment
| TYPE OF INCOME | TREATMENT |
| Advanced Earned Income Tax Credit (AEITC) | See Appendix B for treatment. |
| AmeriCorps child care allowance under the National & Community Service Trust Act (NCSTA) of 1 993 | Exempt only when used to meet child care expenses necessary for participation in a program under NCSTA. |
| AmeriCorps living allowance | Exempt. |
| Assistance from other programs, purpose not covered by POWER | DO NOT exempt unless paid as a vendor payment. If a POWER payment and a foster care payment are made in the same month for a child who was placed into a foster home, the POWER payment will be considered an overpayment and must be recovered. |
| Cash gifts | See Appendix B for treatment. |
| Child care | See Self-employment. |
| Child support (retained by state) | Exempt. |
| College work study (non-Title IV) | Exempt when paid for educational purposes only. |
| College work study (Title IV) | Exempt. |
| Contributions, Donations, Gifts, Infrequent/irregular income | DO NOT exempt contributions made to the family unit. |
| Crime Victims Compensation | Exempt payments until the total amount paid is sufficient to fully compensate the individual for losses suffered as a result of the crime. |
| Death benefits | Exempt the one (1) time only death benefit of two hundred fifty dollars ($250) paid by SSA. |
| DVR (not covered by POWER) | Exempt. |
| Earned Income Tax Credit (EITC) | See Appendix B for treatment. |
| Educational income: Title IV, non-Title IV, other non-federal; VA grant for education only; Work study | Exempt when earmarked for educational purposes only. See VA benefits below. Exempt. |
| E&T job search reimbursement | Exempt. |
| Foster care or subsidized guardianship payments | Exempt when the child for whom payments are being made is not part of the family unit or the court order does not specify the family unit is financially responsible for the child(ren). |
| General assistance (including BIA) | Nonexempt. |
| Gifts | 1. Exempt monetary gifts not to exceed fifty dollars ($50) per individual per quarter. 2. DO NOT exempt the amount which exceeds fifty dollars ($50) per individual per quarter. |
| Housing assistance through HUD and Farmers Home Administration | Exempt. |
| Indian Individual Monies (IIM) account (also see Appendix D) | DO NOT exempt funds in the month of withdrawal. |
| Indian judgment funds | Exempt Indian judgment funds as specified in Appendix D. |
| Indian per capita | Exempt Indian per capita as specified in Appendix D. |
| Inheritance (money) | Nonexempt. See Lump sum below. |
| In-kind income/wages | Nonexempt: 1. Require the employer or purchaser of the service to make a written statement of the value of the in-kind wages based on what would have paid in cash or what the goods or services are worth or use the going rate in the community for the services, whichever is higher. 2. Use the POWER shelter included maximum payment level. |
| Insurance settlement | See Appendix B for treatment. Personal injury settlements are treated as lump sums. |
| Joint bank account | 1. Consider the money deposited during the month as unearned income to the client when not already used to determine eligibility for the same month. 2. The applicant or recipient will be allowed the opportunity to provide proof the money deposited was the conversion of a resource to cash and therefore a resource. 3. Consider the money in the account on the first (1st) of the month following the month of deposit as a resource. |
| LIEAP/Crisis Intervention | Exempt. |
| Loan - bona fide | Exempt when there is a written agreement to repay the money. |
| Loan - non-bona fide | Nonexempt |
| Loan - Repayment (money received) | Nonexempt - Consider any money remaining the first of the following month as an asset. |
| Lump sum | See Section 9 for treatment. Lump sums are exempt unearned income in the month of receipt. |
| Private energy assistance | Exempt private energy assistance when vendor payment. |
| Property/rental income (working twenty [20] hours per week) | Nonexempt unearned income. The equity value of the real property combined with other nonexempt resources cannot exceed the resource limit before the income will be considered. |
| Property/rental income (working twenty [20] hours per week) | Nonexempt earned income. See above and Self-employment when the client is involved in the production of the income. |
| Reimbursement, rebate or refund | Exempt when money the client already paid or the money does not represent a gain or benefit to the family unit. |
| Retroactive payments (See Section 9 [Lump Sums] for further treatment.) | Exempt SSI. DO NOT exempt RSDI. DO NOT exempt other retroactive payments. |
| Room and board | See Self-employment. |
| RSDI | Nonexempt |
| Self-employment, including but not limited to child care, room and board, sales and property/rental income | Nonexempt. 1. Actual business expenses or twenty-five percent (25%) from the family unit's gross self-employment income will be allowed. |
| a. Actual business expenses must be verified by submitting business ledgers and/or income tax records; | |
| b. The applicant/recipient will not be denied benefits when business ledgers and/or income tax records are not furnished but will automatically have the twenty-five percent (25%) business expense applied. | |
| 2. Verified business expenses which will be allowed include: | |
| a. Rent and utilities only when room and board business is run out of home; | |
| b. Storing and warehousing charges; | |
| c. Upkeep of premises and machinery repairs; | |
| d. Wages and salaries paid to employees other than the individual herself/himself or other family unit members | |
| e. Feed, stock, raw material, seed, plants and fertilizer; | |
| f. Transportation required to perform the service or deliver the goods at a rate of twenty-one cents ($.21) per mile; | |
| g. Taxes and insurance premiums paid on income-producing property; | |
| h. Privilege taxes such as licensing fees and gross receipts and general excise taxes; | |
| i. Rental payments on income-producing equipment; | |
| j. Cost of merchandise and supplies, or | |
| k. Other expenses connected solely with the function of the business. | |
| 3. Business expenses will not include such items as: | |
| a. Depreciation, penalties and fines; | |
| b. Payments on the principal of the purchase price of income-producing real estate and capital assets such as equipment, machinery and other durable goods; | |
| c. Entertainment expenses, | |
| d. Expenses and net losses from previous periods; | |
| e. Federal, state and local income taxes; | |
| f. Money set aside for retirement purposes and other work.-related personal expenses such as transportation to and from work; g. Repayment on the principal of a bank loan; h. Charitable contributions. 4. The net profit from the business will be considered as the gross earned income from that source for the individual. | |
| Spousal support | Nonexempt unless retained by the state. Use appropriate child support code when paid with child support. |
| SSI | Exempt. |
| State Supplement due to SSI | Exempt. |
| Trust fund income | Nonexempt when available. Assure the trust is not an available resource and in excess. |
| Utility allowance by HUD or FHA | Exempt. |
| Vendor payment | Exempt when paid in behalf of a family unit and the family unit cannot convert to cash to meet its needs. Is not considered in-kind earned income. |
| VA benefits | Any VA benefits the caretaker relative receives from the Veterans' Administration in his or her own behalf or in behalf of the dependent child(ren) will be treated as unearned income, including subsistence payments received by a postsecondary student. |
| VA dependent benefits | Do not exempt any money the noncustodial parent sends the family unit when not designated as child support. |
| Veterans educational assistance program (GI bill) | 1. Exempt the portion of the loan or grant actually used for tuition, books, fees, equipment, special clothing needs, transportation to and from school and child care costs necessary for school attendance if the same expense is not covered by another loan, grant, scholarship or program. 2. DO NOT exempt remaining amount. |
| VA service connected disability one hundred percent (100%) of FPL (W.S. 42-2-106 ) | Exempt. Use the full amount when it exceeds one hundred percent (100%) of the FPL. |
| Victims Compensation payments | Exempt payments until the total amount paid is sufficient to fully compensate the individual for losses suffered as a result of the crime. |
| Volunteers after receipt of benefits (See Appendix D) | Exempt. (Title I of the Domestic Volunteer Services Act of 1973 = VISTA, Univ. Year of Action, Urban Crime Prevention, etc.) |
| Volunteer under at time of application (See Appendix D) | Nonexempt when the applicant was a volunteer at the time of application under Title I of the Domestic Volunteer Services Act of 1973. |
| Wages, dependent child (full time high school student eighteen [18]) (W.S. W.S. W.S. 42-2-202 ) | Exempt all earned income when criteria met. |
| WIA under Section 181(a)(2), Youth Build and Summer Youth Programs | Exempt. (Exempt only if student criteria met) |
| Weatherization assistance | Exempt when vendor payment. |
Effective 9/3/2008