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1;20 6 §17-1724.1-26 (1) Federal earned income tax credit that reduces the federal tax liability for certain low income working taxpayers that results in advance payments from an employer or a refund from the IRS; (2) Federal child tax credit that is available to certain low income employed taxpayers with a dependent child and may result in a tax refund payment to the taxpayer from the IRS; (3) Infrequent earned income of thirty dollars per calendar quarter whether from a single source, unexpected source, or from more than one source of income; (4) Payments under the Workforce Investment Act (WIA) that are for supportive services; and (5) Wages paid by the Census Bureau for temporary employment related to census activities; and (6) Earned income of a blind or disabled student under age twenty-two years, up to the monthly and yearly maximum student earned income exclusion (SEIE) amounts as determined by the Social Security Administration and the cost- of-living adjustment(COLA) as described under 20 C. F. R. § ~.l6 .1112. [Eff 09/30/13; am and comp NUV 1 0 2016 ] (Au th: HRS §346- 14; 20 C.F.R. §§416.1102 to 416.1123, 416.1124 to 416.1167; 42 C.F.R. §§435.601, 4 3 5 . 6 3 1 ; Pub . L . 10 7 - 16 ) ( I mp : HRS § § 3 4 6 - - 14, 346-29; 20 C.F.R. §§416.1102 to 416.1123, 416.1124 to 416.1167; 42 C.F.R. §§435.601, 435.631; Pub. L. 107-16) §§17-1724.1-27 to 17-1724.1-31 (Reserved) . SUBCHAPTER 5 UNEARNED INCOME 1724.1-10