us-co/regulation/9-ccr-2503-5/3.520.786 — EXEMPT INCOME

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us-co/regulation/9-ccr-2503-5/3.520.786 — EXEMPT INCOME · Axiom

Certain earned and unearned income that is not countable to the client, client’s spouse, or sponsor(s) in whole or in part is exempt. Such exempt income is limited to the following: A. Income tax refunds, including the Property Tax/Rent/Heat Credit (PTC) rebate, in the month received. Any remaining funds shall be a countable resource after twelve (12) months. B. The value of any third party payment for medical care paid on behalf of the client. This exemption also applies to room and board furnished during medical confinement and paid for by a third party. C. Home energy assistance granted to the client by a private non-profit organization or home energy supplier, whether in-kind or by voucher or vendor payment. D. Emergency or general assistance, other than home energy assistance, received on a one time basis in-cash or in-kind from the county department or other agencies. E. Personal care or home care allowance grants paid to the client from a Federal, State or local government program to purchase in-home supportive services shall be exempt as income. However, if the non-recipient spouse is the provider and receives the payment from the client for in-home services it shall be classified as employment income and is subject to deeming. F. VA Aid and Attendance is exempt income to the client if used for medical supplies and medical or attendant care not covered by Medicare, Medicaid, or other health insurance programs. The remainder is countable and deducted from the assistance grant. G. Educational loans and grants. H. Work study income. I. Income and resources set aside as part of a Plan to Achieve Self Support

(PASS) approved by the SSA. J. Compensation received by the client pursuant to the Colorado Crime Victim Compensation Act in Article 4.1 of Title 24, C.R.S. K. Unearned income as defined in the Social Security Program Operations Manual System (POMS), Section SI 00830.099 Guide to Unearned Income Exclusions

(effective January 20, 2011) and consistent with the provisions of Federal Regulations found at 20 CFR 416.1124 (September 2025), which are hereby incorporated by reference. This rule does not contain any later amendments or editions. These guidelines are available for no cost at https://secure.ssa.gov/poms.NSF/lnx/0500830099!OpenDocument&Click=(POM S); while the regulations are available for no cost at https://www.ecfr.gov/current/title-20/chapter-III/part-416/subpart-K/subject-group- ECFR57d93e39d624237. These guidelines and regulations are also available for public inspection and copying at the Colorado Department of Human Services, Division of Economic and Workforce Support, 1575 Sherman Street, Denver, Colorado, 80203, during regular business hours. L. Reverse mortgage loan payments. M. Payments received for providing foster care. Any amount paid to a provider of foster care in excess of the foster care payment not intended for the care of the child is countable income to the provider. N. Child support payments made to the client, client’s spouse, or sponsor(s) for another person. These payments can either be current or arrearage payments. O. Infrequent or irregular income of less than $60 in a calendar quarter. P. Child support arrears payments received for the client.

in view

Whole section

Encodings · 8

income_tax_refund_resource_retention_monthsCO reg. 3.520.786 · parameter

9 CCR 2503-5 § 3.520.786(A)

name: income_tax_refund_resource_retention_months
kind: parameter
dtype: Count
source: 9 CCR 2503-5 § 3.520.786(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
          excerpt: countable resource after twelve (12) months
versions:
  - effective_from: '2016-10-01'
    formula: '12'

infrequent_or_irregular_income_quarterly_exemption_limitCO reg. 3.520.786 · parameter

9 CCR 2503-5 § 3.520.786(O)

name: infrequent_or_irregular_income_quarterly_exemption_limit
kind: parameter
dtype: Money
unit: USD
source: 9 CCR 2503-5 § 3.520.786(O)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
          excerpt: less than $60 in a calendar quarter
versions:
  - effective_from: '2016-10-01'
    formula: '60'

payment_is_exempt_incomeCO reg. 3.520.786 · derived

9 CCR 2503-5 § 3.520.786(A)-(P)

name: payment_is_exempt_income
kind: derived
entity: Payment
dtype: Judgment
period: Month
source: 9 CCR 2503-5 § 3.520.786(A)-(P)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
versions:
  - effective_from: '2016-10-01'
    formula: >-
      income_tax_refund_received_in_current_month

      or
      third_party_payment_for_medical_care_or_medical_confinement_room_and_board

      or home_energy_assistance_from_private_nonprofit_or_supplier

      or one_time_non_energy_emergency_or_general_assistance

      or
      (personal_or_home_care_allowance_paid_to_client_for_in_home_supportive_services

      and not nonrecipient_spouse_provides_the_paid_in_home_services)

      or va_aid_and_attendance_is_used_for_uncovered_medical_or_attendant_care

      or payment_is_educational_loan_or_grant

      or payment_is_work_study_income

      or payment_is_colorado_crime_victim_compensation

      or payment_is_unearned_income_excluded_by_poms_or_20_cfr_416_1124

      or payment_is_reverse_mortgage_loan

      or foster_care_payment_is_intended_for_child_care

      or child_support_is_paid_for_another_person

      or child_support_arrears_are_received_for_client

va_aid_and_attendance_countable_amountCO reg. 3.520.786 · derived

9 CCR 2503-5 § 3.520.786(F)

name: va_aid_and_attendance_countable_amount
kind: derived
entity: Payment
dtype: Money
period: Month
unit: USD
source: 9 CCR 2503-5 § 3.520.786(F)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
          excerpt: The remainder is countable and deducted from the assistance grant.
versions:
  - effective_from: '2016-10-01'
    formula: |-
      if payment_is_va_aid_and_attendance:
        max(0, payment_amount - va_aid_and_attendance_amount_used_for_uncovered_medical_or_attendant_care)
      else: 0

countable_foster_care_payment_excessCO reg. 3.520.786 · derived

9 CCR 2503-5 § 3.520.786(M)

name: countable_foster_care_payment_excess
kind: derived
entity: Payment
dtype: Money
period: Month
unit: USD
source: 9 CCR 2503-5 § 3.520.786(M)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
          excerpt: >-
            Any amount paid to a provider of foster care in excess of the foster
            care payment not intended for the care of the child is countable
            income to the provider.
versions:
  - effective_from: '2016-10-01'
    formula: |-
      if payment_is_foster_care_payment:
        max(0, payment_amount - foster_care_payment_intended_for_child_care_amount)
      else: 0

infrequent_or_irregular_income_is_exemptCO reg. 3.520.786 · derived

9 CCR 2503-5 § 3.520.786(O)

name: infrequent_or_irregular_income_is_exempt
kind: derived
entity: Payment
dtype: Judgment
period: Month
source: 9 CCR 2503-5 § 3.520.786(O)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
          excerpt: >-
            Infrequent or irregular income of less than $60 in a calendar
            quarter.
versions:
  - effective_from: '2016-10-01'
    formula: >-
      income_is_infrequent_or_irregular

      and payment_amount <
      infrequent_or_irregular_income_quarterly_exemption_limit

unspent_income_tax_refund_is_countable_resourceCO reg. 3.520.786 · derived

9 CCR 2503-5 § 3.520.786(A)

name: unspent_income_tax_refund_is_countable_resource
kind: derived
entity: Asset
dtype: Judgment
period: Month
source: 9 CCR 2503-5 § 3.520.786(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
          excerpt: >-
            Any remaining funds shall be a countable resource after twelve (12)
            months.
versions:
  - effective_from: '2016-10-01'
    formula: >-
      asset_is_remaining_income_tax_refund_funds

      and months_since_income_tax_refund_received >
      income_tax_refund_resource_retention_months

pass_set_aside_income_or_resource_is_exemptCO reg. 3.520.786 · derived

9 CCR 2503-5 § 3.520.786(I)

name: pass_set_aside_income_or_resource_is_exempt
kind: derived
entity: Asset
dtype: Judgment
period: Month
source: 9 CCR 2503-5 § 3.520.786(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
          excerpt: >-
            Income and resources set aside as part of a Plan to Achieve Self
            Support (PASS) approved by the SSA.
versions:
  - effective_from: '2016-10-01'
    formula: asset_is_income_or_resource_set_aside_under_ssa_approved_pass

▸rulespec code

Shown source

regulations/9-ccr-2503-5/3.520.786.yaml

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Rules

income_tax_refund_resource_retention_months

Parameter

source: 9 CCR 2503-5 § 3.520.786(A)

- name: income_tax_refund_resource_retention_months
  kind: parameter
  dtype: Count
  source: 9 CCR 2503-5 § 3.520.786(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
            excerpt: countable resource after twelve (12) months
  versions:
    - effective_from: '2016-10-01'
      formula: '12'

infrequent_or_irregular_income_quarterly_exemption_limit

Parameter

source: 9 CCR 2503-5 § 3.520.786(O)

- name: infrequent_or_irregular_income_quarterly_exemption_limit
  kind: parameter
  dtype: Money
  unit: USD
  source: 9 CCR 2503-5 § 3.520.786(O)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
            excerpt: less than $60 in a calendar quarter
  versions:
    - effective_from: '2016-10-01'
      formula: '60'

payment_is_exempt_income

Derived

source: 9 CCR 2503-5 § 3.520.786(A)-(P)

- name: payment_is_exempt_income
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 9 CCR 2503-5 § 3.520.786(A)-(P)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
  versions:
    - effective_from: '2016-10-01'
      formula: |-
        income_tax_refund_received_in_current_month
        or third_party_payment_for_medical_care_or_medical_confinement_room_and_board
        or home_energy_assistance_from_private_nonprofit_or_supplier
        or one_time_non_energy_emergency_or_general_assistance
        or (personal_or_home_care_allowance_paid_to_client_for_in_home_supportive_services
        and not nonrecipient_spouse_provides_the_paid_in_home_services)
        or va_aid_and_attendance_is_used_for_uncovered_medical_or_attendant_care
        or payment_is_educational_loan_or_grant
        or payment_is_work_study_income
        or payment_is_colorado_crime_victim_compensation
        or payment_is_unearned_income_excluded_by_poms_or_20_cfr_416_1124
        or payment_is_reverse_mortgage_loan
        or foster_care_payment_is_intended_for_child_care
        or child_support_is_paid_for_another_person
        or child_support_arrears_are_received_for_client

va_aid_and_attendance_countable_amount

Derived

source: 9 CCR 2503-5 § 3.520.786(F)

- name: va_aid_and_attendance_countable_amount
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 9 CCR 2503-5 § 3.520.786(F)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
            excerpt: The remainder is countable and deducted from the assistance grant.
  versions:
    - effective_from: '2016-10-01'
      formula: |-
        if payment_is_va_aid_and_attendance:
          max(0, payment_amount - va_aid_and_attendance_amount_used_for_uncovered_medical_or_attendant_care)
        else: 0

countable_foster_care_payment_excess

Derived

source: 9 CCR 2503-5 § 3.520.786(M)

- name: countable_foster_care_payment_excess
  kind: derived
  entity: Payment
  dtype: Money
  period: Month
  unit: USD
  source: 9 CCR 2503-5 § 3.520.786(M)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
            excerpt: >-
              Any amount paid to a provider of foster care in excess of the foster care payment not
              intended for the care of the child is countable income to the provider.
  versions:
    - effective_from: '2016-10-01'
      formula: |-
        if payment_is_foster_care_payment:
          max(0, payment_amount - foster_care_payment_intended_for_child_care_amount)
        else: 0

infrequent_or_irregular_income_is_exempt

Derived

source: 9 CCR 2503-5 § 3.520.786(O)

- name: infrequent_or_irregular_income_is_exempt
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Month
  source: 9 CCR 2503-5 § 3.520.786(O)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
            excerpt: Infrequent or irregular income of less than $60 in a calendar quarter.
  versions:
    - effective_from: '2016-10-01'
      formula: |-
        income_is_infrequent_or_irregular
        and payment_amount < infrequent_or_irregular_income_quarterly_exemption_limit

unspent_income_tax_refund_is_countable_resource

Derived

source: 9 CCR 2503-5 § 3.520.786(A)

- name: unspent_income_tax_refund_is_countable_resource
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Month
  source: 9 CCR 2503-5 § 3.520.786(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
            excerpt: Any remaining funds shall be a countable resource after twelve (12) months.
  versions:
    - effective_from: '2016-10-01'
      formula: |-
        asset_is_remaining_income_tax_refund_funds
        and months_since_income_tax_refund_received > income_tax_refund_resource_retention_months

pass_set_aside_income_or_resource_is_exempt

Derived

source: 9 CCR 2503-5 § 3.520.786(I)

- name: pass_set_aside_income_or_resource_is_exempt
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Month
  source: 9 CCR 2503-5 § 3.520.786(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/regulation/9-ccr-2503-5/3.520.786
            excerpt: >-
              Income and resources set aside as part of a Plan to Achieve Self Support (PASS)
              approved by the SSA.
  versions:
    - effective_from: '2016-10-01'
      formula: asset_is_income_or_resource_set_aside_under_ssa_approved_pass