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Title 8: Medicaid Page 21 Iowa Department of Health and Human Services Employees’ Manual Chapter E: Income Types of Non-MAGI-Related Income Revised April 11, 2025 Emergency Energy Conservation… Emergency Energy Conservation Services Assistance 20 CFR 416.1124(b) Exclude any cash or in-kind assistance provided under the Emergency Energy Conservation Services Program or the Energy Crisis Assistance Program, including:  Winterization of old or substandard dwellings (neither the cost of the materials, nor the cost of labor is counted).  Insulation.  Emergency loans or grants to install energy conservation devices.  Alternative fuel supplies and special fuel vouchers or stamps.  Alternative transportation activities designed to save fuel and guarantee continued access to training, education, and employment.  Legal or technical training relating to the energy crisis.  Fuel to operate food preparation appliances, or meals provided because utilities have been shut off. Employer’s Benefits 20 CFR 416.1102, 20 CFR 416.1103, 20 CFR 416.1123; P. L. 103-60 Employer payments made on behalf of employees are not considered income when the payments are not earnings, and not available to meet the employee’s needs of food or shelter. For example, the contributions by an employer in a health insurance fund and an employer’s payment of FICA and unemployment compensation taxes are not income to the employee. Expenses of Obtaining Income 20 CFR 416.1123(b)(3) When a client incurred expenses that were essential in obtaining an unearned income payment, deduct the amount of the expenses to determine the amount of the payment to consider as income. The amount deducted is not considered income.

Essential expenses of obtaining unearned income may include legal, medical, and other expenses connected with an accident settlement or legal expenses connected with a claim for a benefit program such as Social Security benefits.