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FEDERAL, STATE, OR LOCAL ENERGY ASSISTANCE PAYMENTS: Energy assistance payments or allowances made for the purpose of providing energy assistance under any federal law including utility reimbursements made by Department of Housing and Urban Development and the Farmers Home Administration are excluded. Low Income Energy Assistance Program (LIEAP) payments or allowances are excluded. FIRE OR CASUALTY INSURANCE PROCEEDS: Proceeds from a private insurance company are counted as a resource. If counted as income in the month received, the funds are counted as a resource the month following receipt. See 'Disaster and Emergency Assistance' in this section. HEALTH CARE IMPROVEMENT ACT OF 2000: Payments for the children of women Vietnam veterans who suffer from certain birth defects are excluded from income and resources. HOME AND SURROUNDING PROPERTY: Home and surrounding property which is not separated from the home by intervening property owned by others is excluded. Public rights of way, such as roads running through the surrounding property, do not affect the exclusion of the property. An exclusion for a vacated home continues if the household has intent to return, and the home is temporarily unoccupied due to: 1. Employment. 2. Training for future employment. 3. Illness; or, 4. Unlivable conditions caused by casualty or natural disaster. Households currently not owning a home but own or are purchasing a lot they intend to build or are building a permanent home, receive an exclusion for the value of the lot and the partially completed home. INCOME PRODUCING PROPERTY: Non-self-employment income producing property (e.g., rental properties, vacation homes, land leases, etc.) is excluded if the property produces income consistent with its fair market value. The exclusion also applies to property used on a seasonal basis. Some things to consider when determining fair market value: the property location and condition of the property. For property used in a trade or business (e.g., farming), see 'Property/Equipment Necessary for Self- employment' in this section. INDIVIDUAL DEVELOPMENT ACCOUNT (IDA): An IDA may be established by or on behalf of an individual eligible for TANF. An IDA is created and funded through periodic IDA contributions by an individual and matched by or through a not-for-profit organization or a state or local government agency in cooperation with such organization. The purpose of the account is to enable an individual to accumulate funds for post-secondary education, first home purchase, or business capitalization. Funds, including accrued interest, in the account are excluded as a