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5. Child Tax Credits are excluded from income for 12 calendar months beginning the month of receipt. MA-2230, Financial Resources.

6. All other Federal and State tax refunds are excluded for 12 calendar months beginning the month of receipt.

7. Cafeteria Plan/Contributions and Salary Reduction Agreements

a. A cafeteria plan is a written benefit plan offered by an employer in which all participants are employees and can choose cafeteria style from a menu of two or more qualified benefits. Examples of qualified benefits include but are not limited to; accident and health plans, group term life insurance plans up to $50,000, dependent care and medical expense re-imbursement plans.

b. A salary reduction agreement is an agreement between employer and employee whereby the employee, in exchange for the receipt of employer provided cafeteria plan benefits accepts a lower salary or foregoes a salary increase.

c. When benefits are provided by an employer for the employee as a contribution or as part of a salary reduction agreement with the employee, the benefit is considered as non-countable earned income. See VII. for employee voluntary payroll deductions to purchase cafeteria plan benefits.

d. A cash reimbursement for a cafeteria plan qualified benefit made to a participant is also non-countable income.

e. Pay stubs that appear to show payroll deductions for cafeteria plan benefits may actually show how funds from a salary reduction agreement or contribution have been provided by the employer. Verification from the employer may be required.

8. Plan to Achieve Self-Support, (PASS), Also refer to VI. below.)

a. The Social Security Act authorizes the exclusion of income of an individual who has a disability or is blind when the individual needs such income to fulfill an approved Plan to Achieve Self-Support (PASS).

b. Verify the exclusion amount by viewing the notice of approval from the SSA office. Since the PASS is issued for a specific period of time and can be amended by SSA due to changes, it should be verified at each recertification.