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Countable gifts given to an entire household are prorated among the household members. HEALTH CARE IMPROVEMENT ACT OF 2000: Payments paid under Health Care Improvement Act of 2000 for the children of women Vietnam veterans who suffer from certain birth defects are excluded from income and resources. HOME EQUITY CONVERSION PLAN: There are several variations of Home Equity Conversion Plans allowing households to borrow money or receive payments against the value of their home. The most common conversion plans are either a Reverse Annuity Mortgage Loan Program (RAM) or a Home Equity Conversion Sale Leaseback Program. A case-by-case review must be made to determine if the money is countable unearned income or an excluded loan. Reverse Annuity Mortgage - payments received from a Reverse Annuity Mortgage loan program (RAM) are excluded income because they are considered a loan. The loan agreement between the mortgage company and the homeowner is used to verify when the loan is to be repaid. Generally, repayment begins when the: 1. House is sold. 2. Owners no longer occupy the house; or, 3. Owners die, and repayment is taken from the settlement of the estate. Home Equity Conversion Sale Leaseback Program - the house is sold under this program to an investor who pays the homeowner the purchase price in a series of payments and gives the homeowner a lease to live in the home for a specific period of time (sometimes until death). It is necessary to review each sale-leaseback transaction to evaluate the specific financial arrangements to determine if the proceeds from the property are income or a resource. Lump sum payments are a resource in the month received. Monthly payments are countable unearned income Home equity loans; see 'Loans' in this section. IN-KIND BENEFITS: See SNAP 502-1 Earned Income. INCOME TAX REFUND/CREDIT: 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. NOTE: Earned Income Tax Credit payments and the Child Tax Credit received as an advance payment or as a refund are excluded earned income.