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I V - A S T A T E O F M A I N E T A N F S T A T E P L A N 23 | P a g e

• Be elderly or disabled; • Be a victim of domestic violence; • Be experiencing other hardship, such as time necessary to obtain proper work documentation;

The program is meant to be short term and temporary. MOE expenditures are only claimed for the first four months of benefit receipt for families below 200%FPL.

Dependent Care Tax Credit This credit is available to those who are TANF eligible and eligible for the federal child and dependent care credit. Generally, an individual who pays someone to care for a dependent or a child who is under age 13 is allowed a credit. Maine only claims expenditures for households with a child under 18. The Maine credit is equal to 25% of the federal credit. The Maine credit is doubled (50% of the federal credit) if a quality child care facility is used. Quality child care facilities are certified through the Maine Department of Health and Human Services. MOE expenditures are only claimed for families below 200% FPL.

General Assistance (GA) – Non-recurrent short-term benefits General Assistance provides immediate aid of persons who are unable to provide the basic necessities essential to maintain themselves and their families. The GA Program is funded with State general fund dollars. This program deals with specific crisis situations such as to prevent imminent homelessness and is not intended to meet recurrent or ongoing needs. Eligibility for benefits is authorized one month at a time. Expenditures are only claimed if the participant is in the first four months of benefits or if the participant is receiving TANF in the same month as GA. Expenditures within the first four months are claimed as TANF non-assistance, and expenditures after four months are claimed as TANF assistance. MOE expenditures are only claimed for families below 250% FPL.

Child Care Development Fund (CCDF) The state may count toward TANF MOE its expenditures for childcare that also satisfy the MOE or matching requirements of CCDBG, up to the CCDBG MOE level. These payments are related to childcare services provided to families who are at risk of becoming dependent on TANF. Childcare costs are reimbursed up to established maximums, based on the family’s gross income, the age of the child, and type of child care provider. The income limit is 85% of the state median income. MOE expenditures are only claimed for TANF eligible or SNAP household income eligible families.

State Refundable Earned Income Tax Credit (EITC) Earned Income Tax Credit (EITC) is a federal income tax credit for low-wage workers who meet certain eligibility requirements. Maine’s EITC, which is refundable, is calculated as a percentage of the federal EITC. MOE expenditures are only claimed for individuals who have children under age 18 and are below 200% of FPL.

One-Time Heating Assistance Payment