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foster individual is a person who is living in a foster family home and was placed in the home by an agency of the state or one of its political subdivisions or a qualified foster care agency.17

Difficulty of care payments, compensation for providing additional care for physically, mentally, or emotionally handicapped foster individuals, for more than 10 qualified foster individuals under age 19 or five (5) qualified foster individuals aged 19 or older are also included in taxable income for purposes of determining household income. In addition, if an individual receives compensation for maintaining space in their home for emergency foster care, such compensation is also included as taxable income. Note: Kinship care payments are paid to relatives or fictive kin (unrelated individuals who have an established emotional relationship with member and considered family) of the adult or child in need of care. 2835.30.10 ADOPTION ASSISTANCE (MAGI, MED 3) Federal, state, or local adoption assistance payments for special needs children, children whom the state’s child welfare agency considers difficult to place for adoption, are exempt as income to the individual.18 2835.30.15 ADOPTION ASSISTANCE (MED 1, 4) Adoption assistance cash payments are considered income to the adopted child even though made to the adoptive parent. 2835.35.00 SUPPLEMENTAL SECURITY INCOME The following sections discuss program-specific policy on the inclusion or exclusion of income received from the Supplemental Security Income (SSI) program. SSI benefits are available through the Social Security Administration under Title XVI of the Social Security Act to individual’s aged 65 or older, blind, or disabled, and who meet specific income and resource requirements. Individuals who have never paid into the Social Security program may be eligible for SSI as well as individuals who are receiving RSDI in an amount less than the current SSI maximum benefit. Refer to IHCPPM 2890.10.10 for appropriate verification sources. 2835.35.05 SUPPLEMENTAL SECURITY INCOME (MAGI, MED 3) SSI income is excluded from the calculation of household income when determining an AG's eligibility.19