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(2) A person who is part of the family investment program or whose earned income was taken into account in determining the needs of a family investment program recipient is eligible for child care assistance without regard to income if there is a need for child care services. (3) Protective child care services are provided without regard to income. (4) In certain cases, the department will provide child care services directed in a court order. (5) Child care services for licensed foster parents who need child care for foster children are provided without regard to income. c. Determining gross income. Eligibility shall be determined using a projection of income based on the best estimate of future income. In determining a family’s gross monthly income, the department shall consider all income received by a family member from sources identified by the U.S. Census Bureau in computing median income, unless excluded under paragraph 170.2(1)“d.” (1) Income considered shall include wages or salary, net profit from farm or nonfarm self- employment, social security, dividends, interest, income from estates or trusts, net rental income and royalties, public assistance or welfare payments, pensions and annuities, unemployment compensation, workers’ compensation, alimony, child support, veterans pensions, cash payments, casino profits, railroad retirement, permanent disability insurance, strike pay and living allowance payments made to participants of the AmeriCorps program. “Net profit from self-employment” means gross income less the costs of producing the income other than depreciation. A net loss in self-employment income cannot be offset from other earned or unearned income. (2) For migrant seasonal farm workers, the monthly gross income shall be determined by calculating the total amount of income earned in a 12-month period preceding the date of application and dividing the total amount by 12. (3) When income received weekly or once every two weeks is projected for future months, income shall be projected by adding all income received in the period being used for the projection and dividing the result by the number of instances of income received in that period. The result shall be multiplied by four if the income is received weekly, or by two if the income is received biweekly, regardless of the number of weekly or biweekly payments to be made in future months. d. Income exclusions. The following sources are excluded from the computation of monthly gross income: (1) Per capita payments from or funds held in trust in satisfaction of a judgment of the Indian Claims Commission or the court of claims. (2) Payments made pursuant to the Alaska Claims Settlement Act, to the extent the payments are exempt from taxation under Section 21(a) of the Act. (3) Money received from the sale of property, unless the person was engaged in the business of selling property. (4) Withdrawals of bank deposits. (5) Money borrowed. (6) Tax refunds. (7) Gifts. (8) Lump-sum inheritances or insurance payments or settlements. (9) Capital gains. (10) The value of the Supplemental Nutrition Assistance Program (SNAP) allotment under the Food and Nutrition Act of 2008. (11) The value of USDA donated foods. (12) The value of supplemental food assistance under the Child Nutrition Act of 1966 and the special food program for children under the National School Lunch Act. (13) Earnings of a child 14 years of age or younger. (14) Loans and grants obtained and used under conditions that preclude their use for current living expenses. (15) Any grant or loan to any undergraduate student for educational purposes made or insured under the Higher Education Act. (16) Home produce used for household consumption. Human Services[441] Ch 170, p.4 IAC 6/10/26