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Title 7: SNAP Page 9 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Types of Income Revised September 27, 2024 Disaster Assistance Disaster Assistance (Excluded) Public Law 100-707, Section 105 Do not count disaster and emergency assistance payments provided under the Disaster Relief Act of 1974, as amended by Public Law 100-707, the Disaster Relief and Emergency Assistance Amendments of 1988. This exemption applies to federal assistance provided to people directly affected and to comparable disaster assistance provided by states, local government, and disaster assistance organizations.

Most, but not all, Federal Emergency Management Assistance (FEMA) funds are excluded. For example, some payments are made to homeless people to pay rent, mortgage, food, and utility assistance when there is no major disaster or emergency declared by the President and are not excluded under this provision. Dislocated Worker Projects Payments This is a Workforce Innovation and Opportunity Act (WIOA) payment. See Workforce Innovation and Opportunity Act. Diversion Programs (Excluded) 7 CFR 273.9(c)(1)(i)(F), 273.9(c)(5) DPL 99-01 Att. 4 DPL 99-03 Att. 6 DPL 99-04 Att. 2 Exclude diversion payments as a nonrecurring lump-sum payment, a reimbursement, or a vendor payment. While this policy normally applies to Family Self-Sufficiency Grant diversion payments, the policy also applies if a general assistance program has a similar payment. See Lump Sum (Nonrecurring), Reimbursements, or Vendor Payments. Dividend Income See Interest Income. Earned Income Credit (Excluded) 7 CFR 273.9(c)(13) Exclude as income an earned income credit (EIC), whether received with regular paychecks or as a lump sum included with the federal tax refund. This is sometimes referred to as Earned Income Tax Credit (EITC). Examine pay stubs for EIC payments. Educational Income See 7-I, Students: Income. Employer Contributions (Excluded or Earned) 7CFR 273.9(c)(1) If a paystub reflects contributions such as “benefit credits”, “wellness credits” or “stock purchase contributions”, and the employee does not have the option of receiving the contribution as pay, that amount is excluded as income. If the employee may elect to receive it as pay, count it as part of the wages.