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(a) When an excluded home is damaged or destroyed and temporary housing is furnished to a person who owned an excluded home, the in-kind support and maintenance is not counted as income. This temporary housing is intended to replace the home pending repair or replacement of the excluded home.

(b) When an excluded home is damaged or destroyed as a result of a presidentially declared major disaster, the value of support and maintenance (in cash or in-kind) received by a person, or couple, is excluded, if:

(ii) The catastrophe was declared by the President to be a major disaster for purposes of the Disaster Relief Act of 1974;

(iii) The person, or couple, stopped living in the home because of the catastrophe and, within 30 days after the catastrophe, began to receive the support and maintenance; and

(iv) The person, or couple, received the support and maintenance while living in a residential facility, including a private home, maintained by another person.

(24) Any amount refunded from any public agency, if paid on the purchase of food or the satisfaction of real property levies.

(25) One-third of support payments made to or for a blind or disabled child by an absent parent. (26) Interest income accrued to a: (a) Bank account during the period under consideration, such as a checking, savings, or money market account;

(b) Dedicated bank or other financial institution account that is considered an excludable resource because it is unavailable, such as an escrow account for a security deposit; or

(c) Keogh account, individual retirement account (IRA), or other private retirement account that is countable as a resource.

(27) Interest payments received for a mortgage, promissory note, or other loan. (28) Refund of taxes on income, property, food, or other items already paid. (29) Proceeds of a loan received by an individual as the borrower. (30) Payments received from a trust, if the trust is countable as a resource.