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DEDUCTIONS FROM MILITARY PAY: Mandatory deductions from military pay for educational purposes (GI Education Fund) while the recipient is enlisted (P.L. 99-576) are excluded. DISASTER & EMERGENCY ASSISTANCE: Funds issued because of a Presidential declared disaster (P.L. 100-707) or a result of a major disaster or emergency under the Disaster Relief and Emergency Assistance Amendments of 1988 are excluded. Exclude governmental disaster payments designated for restoration of a home damaged in a disaster if the household is subject to legal sanction if funds are not used as intended. This includes some, but not all, Federal Emergency Management Agency (FEMA) payments. EARNED INCOME TAX CREDIT (EITC) AND CHILD TAX CREDIT: EITC and Child Tax Credit, received as an advance payment or as a refund, are excluded as a resource in the month received and the month following receipt. EXCEPTION: Any federal, state, or local EITC and/or Child Tax Credit received by any household member is excluded for 12 months provided the household: 1. Was participating in SNAP at the time of EITC and/or Child Tax Credit receipt; and, 2. Participates continuously during that 12-month period. NOTE: Breaks in participation of one month or less due to administrative reasons are not considered as non-participation in determining the 12-month exclusion. EDUCATIONAL INCOME & LOANS: Please see Policy section SNAP 501-1 Unearned Income EDUCATIONAL SAVINGS PLANS: 529 education savings plans and Coverdell education savings accounts are excluded. FAMILY SELF-SUFFICIENCY: Funds held in an escrow account during the household's participation in a Department of Housing and Urban Development (HUD) Family Self- Sufficiency Program (FSSP) are excluded. ESCROW ACCOUNTS: Funds may be withdrawn from the escrow account with the permission from public housing authority for purposes related to the goal of the FSSP contract. This could include completion of higher education, job training, to meet start-up expenses involved in new small business, etc. Since the funds in the escrow account as well as any funds withdrawn from it before completing the program are not available to buy food, the escrow account is inaccessible and excluded from resources. The funds are also excluded as income. FEDERAL INCOME TAX REFUNDS: Federal income tax refunds are excluded as income in the month of receipt and as a resource for a period of 12 months following the month of receipt.