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Iowa LIHEAP Policy and Procedures Manual Appendix C – Income Source Guide

Effective 09/01/2023

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Energy Assistance Assistance to prevent fuel cut-offs and to promote energy efficiency under Title XXVI of the Omnibus Reconciliation Act of 1981, Volume 45, CFR 96(h). (LIHEAP benefit) is excluded from income.

X

Gambling/Lottery Winnings from horse racing, dog racing, bingo games, lotteries, and/or professional gambler.

X

Count only winnings subject to tax. Use the Federal 1099 tax form or Federal tax return. General Relief/ Assistance General Assistance provides temporary assistance with basic and special needs.

X

General Welfare Exclusion of Tribes The Tribal General Welfare Exclusion Act of 2014 added IRC Section 139E. Section 139E provides an exclusion from income for payments from certain benefit programs provided by an Indian tribal government for the general welfare of its members.

X

G.I. Education Benefits The term GI Bill refers to any Department of Veterans Affairs education benefit earned by members of Active Duty, Selected Reserve and National Guard Armed Forces and their families. The benefit is designed to help service members and eligible veterans cover the costs associated with getting an education or training.

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