FORM ACF-202 – TANF CASELOAD REDUCTION REPORT

OMB Control No.: 0970-0338 Expiration Date: 12/31/2025 Page 1 of 10 Date of Completion: 12/15/2025 State: NEBRASKA Fiscal Year to which credit applies: 2026

Overall Report X Two-parent Report _ (check one) Apply the overall credit to the two-parent participation rate? X yes __ no PART 1 – Eligibility Changes Made since FY 2005 (Complete this section for EACH change) 1. Name of eligibility change: Solely State Funded Program 2. Implementation date of eligibility change: October 1, 2006 3. Description of policy, including the change from prior policy: Nebraska has implemented a solely state funded program for two-parent families and families where the adult or minor parent is incapacitated with a medically determinable physical, mental, or emotional impairment or who has significant barriers to participation in approved work activities. Exemptions include a person who: a. Has an illness or injury serious enough to temporarily prevent entry into employment or participating in another Employment First component activity for up to three months; b. Is incapacitated with a medically determinable physical or mental impairment which, by itself or in conjunction with age, prevents the individual from engaging in employment or participating in another Employment First component activity and which is expected to exist for a continuous period of at least three months;

c. A person age 65 or older; d. A parent who is needed in the home on a continuous basis to provide care for a disabled family member living in the home who does not attend school on a full-time basis and no other appropriate member of the household is available to provide the needed care; e. A victim of domestic violence and where participation in Employment First approved work activities would make it more difficult for the individual to escape violence, or unfairly penalize the individual, or would put the individual at risk of further domestic violence; f. A single custodial parent who is unable to participate because s/he cannot obtain child care for his/her child age five or younger for one or more of the following reasons: • Unavailability of appropriate child care within a reasonable distance from the client’s home or work site; • Unavailability or unsuitability of informal child care by a relative or under other arrangements; or • Unavailability of appropriate and affordable formal child care arrangements.

Eligibility requirements are identical to the TANF cash assistance program.

FORM ACF-202 – TANF CASELOAD REDUCTION REPORT

OMB Control No.: 0970-0338 Expiration Date: 12/31/2025 Page 2 of 10 Date of Completion: 12/15/2025 State: NEBRASKA Fiscal Year to which credit applies: 2026 4. Description of the methodology used to calculate the estimated impact of this eligibility change (attach supporting materials to this form): A monthly average of 475 cases were designated as participating in the Solely State Funded Program in FFY2025. These cases were removed from the Separate State Program (SSP) caseload, so they are no longer reported on the ACF-199.

Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY2025 -513 -492 -486 -498 -475 -468 -458 -455 -447 -467 -468 -469 Monthly Average -5696/12 -475

5. Estimated average monthly impact of this eligibility change on caseload in comparison year: -475

FORM ACF-202 – TANF CASELOAD REDUCTION REPORT

OMB Control No.: 0970-0338 Expiration Date: 12/31/2025 Page 3 of 10 Date of Completion 12/15/2025 State: NEBRASKA Fiscal Year to which credit applies: 2026 1. Name of eligibility change: Standard of Need 2. Implementation date of eligibility change: July 1, 2007, July 1, 2009, July 1, 2011, July 1, 2013, July 1, 2015, July 1, 2017, July 1, 2019, July 1, 2021, July 1, 2023 and July 1, 2025. 3. Description of policy, including the change from prior policy: Effective July 1, 2007, the Standard of Need was raised for all family sizes as a base measure for eligibility determination ($681 for a family of three). The Maximum Payment Standard remained the same ($364 for a family of three). Effective July 1, 2009, the Standard of Need was raised for all family sizes as a base measure for eligibility determination ($710 for a family of three). The Maximum Payment Standard remained the same ($364 for a family of three) Effective July 1, 2011, the Standard of Need was raised for all family sizes as a base measure for eligibility determination ($740 for a family of three). The Maximum Payment Standard remained the same ($364 for a family of three) Effective July 1, 2013, the Standard of Need was raised for all family sizes as a base measure for eligibility determination ($775 for a family of three). The Maximum Payment Standard remained the same ($364 for a family of three) Effective July 1, 2015, the Standard of Need was raised for all family sizes as a base measure for eligibility determination ($793 for a family of three). The Maximum Payment Standard increased September 1, 2015 ($436 for a family of three) Effective July 1, 2017, the Standard of Need was raised for all family sizes as a base measure for eligibility determination ($816 for a family of three). The Maximum Payment Standard increased September 1, 2017 ($450 for a family of three). Effective July 1, 2019, the Standard of Need was raised for all family sizes as a base measure for eligibility determination ($849 for a family of three). The Maximum Payment Standard increased September 1, 2019 ($468 for a family of three). Effective July 1, 2021, the Standard of Need was raised for all family sizes as a base measure for eligibility determination ($881 for a family of three). The Maximum Payment Standard increased September 1, 2021 ($485 for a family of three). Effective July 1, 2023, the Standard of Need was raised for all family sizes as a base measure for eligibility determination ($1,003 for a family of three). The Maximum Payment Standard increased September 1, 2023 ($552 for a family of three). Effective July 1, 2025, the Standard of Need was raised for all family sizes as a base measure for eligibility determination ($1,067 for a family of three). The Maximum Payment Standard increased September 1, 2025 ($584 for a family of three).

FORM ACF-202 – TANF CASELOAD REDUCTION REPORT

OMB Control No.: 0970-0338 Expiration Date: 12/31/2025 Page 4 of 10 Date of Completion 12/15/2025 State: NEBRASKA Fiscal Year to which credit applies: 2026 4. Description of the methodology used to calculate the estimated impact of this eligibility change: (attach supporting materials to this form) The July 1, 2007, policy change contributed to the expansion of the ADC caseload by 54 cases per year. This approximated 2 cases per month. Once on assistance, these families were estimated to remain on for 27 months (2007 median length of time on assistance) beginning with the policy change on 7/1/2007. The July 1, 2009, policy change contributed to the expansion of the ADC caseload by 12 cases per year. This approximated 2 cases per month. Once on assistance, these families were estimated to remain on for 6 months (2009 median length of time on assistance) beginning with the policy change on 7/1/2009. The July 1, 2011, policy change contributed to the expansion of the ADC caseload by 16 cases per year. This approximated 2 cases per month. Once on assistance, these families were estimated to remain on for 8 months (2011 median length of time on assistance) beginning with the policy change on 7/1/2011. The July 1, 2013, policy change contributed to the expansion of the ADC caseload by 14 cases per year. This approximated 2 cases per month. Once on assistance, these families were estimated to remain on for 7 months (2013 median length of time on assistance) beginning with the policy change on 7/1/2013. The July 1, 2015, policy change contributed to the expansion of the ADC caseload by 14 cases per year. This approximated 2 cases per month. Once on assistance, these families were estimated to remain on for 7 months (2015 median length of time on assistance) beginning with the policy change on 7/1/2015. The July 1, 2017, policy change contributed to the expansion of the ADC caseload by 12 cases per year. This approximated 2 cases per month. Once on assistance, these families were estimated to remain on for 6 months (2017 median length of time on assistance) beginning with the policy change on 7/1/2017. There has not been any policy changes contributing to the expansion of the ADC caseload in 2019. There has not been any policy changes contributing to the expansion of the ADC caseload in 2021. There has not been any policy changes contributing to the expansion of the ADC caseload in 2023. The July 1, 2025, policy change contributed to the expansion of the ADC caseload by 20 cases per year. This approximated 2 cases per month. Once on assistance, these families were estimated to remain on for 10 months (2025 median length of time on assistance) beginning with the policy change on 7/1/2025.

Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY2007 0 0 0 0 0 0 0 0 0 2 4 6 FY2008 8 10 12 14 16 18 20 22 24 26 28 30 FY2009 32 34 36 38 40 42 44 46 48 52 56 60 FY2010 62 64 66 66 66 66 66 66 66 66 66 66 FY2011 66 66 66 66 66 66 66 66 66 68 70 72 FY2012 74 76 78 80 82 82 82 82 82 82 82 82 FY2013 82 82 82 82 82 82 82 82 82 84 86 88 FY2014 90 92 94 96 96 96 96 96 96 96 96 96 FY2015 96 96 96 96 96 96 96 96 96 98 100 102 FY2016 104 106 108 110 110 110 110 110 110 110 110 110 FY2017 110 110 110 110 110 110 110 110 110 112 114 116 FY2018 118 120 122 122 122 122 122 122 122 122 122 122 FY2019 122 122 122 122 122 122 122 122 122 122 122 122 FY2020 122 122 122 122 122 122 122 122 122 122 122 122 FY2021 122 122 122 122 122 122 122 122 122 122 122 122 FY2022 122 122 122 122 122 122 122 122 122 122 122 122 FY2023 122 122 122 122 122 122 122 122 122 122 122 122 FY2024 122 122 122 122 122 122 122 122 122 122 122 122 FY2025 122 122 122 122 122 122 122 122 122 124 126 128 Monthly Average

20980/12 +1748 Estimated average monthly impact of this eligibility change on caseload in comparison year: +1748

FORM ACF-202 – TANF CASELOAD REDUCTION REPORT

OMB Control No.: 0970-0338 Expiration Date: 12/31/2025 Page 5 of 10 Date of Completion 12/15/2025 State: NEBRASKA Fiscal Year to which credit applies: 2026 1. Name of eligibility change: Transitional Payments 2. Implementation date of eligibility change: October 1, 2007 3. Description of policy, including the change from prior policy: Nebraska replaced the single transitional grant with up to five transitional grants, each being equal to 1/5 of the ADC payment standard for the family’s size. These grants are available for families who: a. Lost eligibility for a grant because of increased earnings or increased hours of employment of the parent or needy caretaker relative or guardian or conservator; (The parent or needy caretaker relative or guardian or conservator must be in the household.) b. Meets the requirements to qualify for Transitional Medical Assistance. c. Must have been eligible for an ADC grant in the month immediately preceding the first month of eligibility for the transitional grant. In order to continue to receive transitional grants for the full five-month period, the family must meet the following requirements: a. The family's earned income cannot exceed 185 percent of the federal poverty level for the family's size; b. The parent or needy caretaker relative or guardian or conservator must be employed; c. The family continues to reside in the State of Nebraska; d. The family must continue to include a dependent child; e. The family must remain ineligible to receive an ADC grant.

FORM ACF-202 – TANF CASELOAD REDUCTION REPORT

OMB Control No.: 0970-0338 Expiration Date: 12/31/2025 Page 6 of 10 4. Description of the methodology used to calculate the estimated impact of this eligibility change: (attach supporting materials to this form) An average of 207 cases per month are transitional grant cases. These cases are included in our caseload counts on the ACF-199. The single transitional grant was not.

Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY2025 235 244 255 205 200 206 184 192 217 195 178 178 Monthly Average 2489/12 207

5. Estimated average monthly impact of this eligibility change on caseload in comparison year: +207

FORM ACF-202 – TANF CASELOAD REDUCTION REPORT

OMB Control No.: 0970-0338 Expiration Date: 12/31/2025 Page 7 of 10 Date of Completion 12/15/2025 State: NEBRASKA Fiscal Year to which credit applies: 2026 1. Name of eligibility change: Time Limits 2. Implementation date of eligibility change: October 1, 2007 3. Description of policy, including the change from prior policy: Nebraska eliminated the state’s time limit of 24 months within a 48 month period and adopted the federal 60 month lifetime limit. ADC recipient families that include an adult or minor parent who meets the definition of a work-eligible individual are subject to the time limit, unless otherwise exempt. Families subject to the time limit may receive an ADC cash payment for which they are eligible for a total of 60 months in a lifetime. The 60-month lifetime limit begins with the first month the family is determined to be eligible for and receives ADC cash assistance and includes any months of TANF benefits received in another state.

4. Description of the methodology used to calculate the estimated impact of this eligibility change: (attach supporting materials to this form) During FFY2007, an average of 5 cases per month were closed due to the 24/48 month time limit. Under the new policy, these cases would now remain open. In FFY2025, an average of 2 cases closed per month due to the 60- month time limit. The net effect is a monthly increase of 3 cases per month. The median length of time on assistance in September 2025 is 10 months. The typical (median) length of time is based on the total number of ADC months in a current spell. A current spell is the most recent number of consecutive months of ADC grant payments ending in the current month. Using the median length of time on assistance, once on assistance, these families are estimated to remain on for 10 months.

Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY2025 3 6 9 12 15 18 21 24 27 30 30 30 Monthly Average

225/12 19

5. Estimated average monthly impact of this eligibility change on caseload in comparison year: +19

FORM ACF-202 – TANF CASELOAD REDUCTION REPORT

OMB Control No.: 0970-0338 Expiration Date: 12/31/2025 Page 8 of 10 Date of Completion 12/15/2025 State: NEBRASKA Fiscal Year to which credit applies: 2026 1. Name of eligibility change: Elimination of eligibility for LPRs in the US less than 5 years 2. Implementation date of eligibility change: July 1, 2011 3. Description of policy, including the change from prior policy: Due to passage of Legislative Bill 465 by the Nebraska Legislature, Nebraska ceased paying state-funded Aid to Dependent Children benefits to Lawful Permanent Resident aliens who have resided in the United States for less than five years. This group lost eligibility for these state-funded benefits as of July 1, 2011. Eligibility for U.S. citizen children who were born to parents losing eligibility under LB 465 did continue.

4. Description of the methodology used to calculate the estimated impact of this eligibility change: (attach supporting materials to this form) It is estimated that approximately 6 cases per year would be affected by this policy change, or .5 per month. The median length of time on assistance in September 2025 is 10 months. The typical (median) length of time is based on the total number of ADC months in a current spell. A current spell is the most recent number of consecutive months of ADC grant payments ending in the current month. Using the median length of time on assistance, once on assistance, these families are estimated to remain on for 10 months.

Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY2025 -0.5 -1 -1.5 -2.0 -2.5 -3.0 -3.5 -4.0 -4.5 -5.0 -5.0 -5.0 Monthly Average

37.5/12 -3.1 5. Estimated average monthly impact of this eligibility change on caseload in comparison year: -3.1

FORM ACF-202 – TANF CASELOAD REDUCTION REPORT

OMB Control No.: 0970-0338 Expiration Date: 12/31/2025 Page 9 of 10

PART 2 – Estimate of Caseload Reduction Credit

FORM ACF-202 – TANF CASELOAD REDUCTION REPORT

OMB Control No.: 0970-0338 Expiration Date: 12/31/2025 Page 10 of 10 Date of Completion 12/15/2025 State: NEBRASKA Fiscal Year to which credit applies: 2026

___________________________________________________________ PART 3 -- Certification I certify that we have provided the public an appropriate opportunity to comment on the estimates and methodology used to complete this report and considered those comments in completing it. Further, I certify that this report incorporates all reductions in the caseload resulting from State eligibility changes and changes in Federal requirements since Fiscal Year 2005.

__________ ________

____ ____

(Signature) Snita Soni (Name) FAPA Administrator, DHHS Financial Operations (Title)

Adults who are able to work are provided services through the Employment First (EF) program, to assist them in gaining and maintaining employment.

ADC families where the parent(s) are capable of attaining independence are limited to receiving 60 months of cash assistance in a lifetime. The time period begins with the first month a family receives ADC.

Families where the adults are not the parent of the child, the parent is disabled or otherwise found to be unable to work are not time-limited.

Adults who receive ADC are required to cooperate with Child Support Enforcement in relation to any parents who are absent from the home.

NEBRASKA DEPARTMENT OF HEALTH AND HUMAN SERVICES GUIDANCE DOCUMENT

“This guidance document is advisory in nature but is binding on an agency until amended by such agency. A guidance document does not include internal procedural documents that only affect the internal operations of the agency and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Nebraska Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.” Pursuant to Neb. Rev. Stat. § 84-901.03

“Helping People Live Better Lives”

| pg. 3

July 1, 2025 Title 468 Guidance Document Aid to Dependent Children (ADC)

Table of Contents 468 NAC – Chapter 2 – Eligibility Requirements ................................................................................................ 4 Resources ...................................................................................................................................................... 4 EXAMPLES OF LIQUID RESOURCES ...................................................................................................... 4 EXAMPLES OF NON-LIQUID RESOURCES ............................................................................................. 4 REAL PROPERTY ..................................................................................................................................... 5 LIQUIDATION OF REAL PROPERTY ........................................................................................................ 5 EXCESS BURIAL FUNDS .......................................................................................................................... 6 Earned Income............................................................................................................................................... 7 EXAMPLES OF INCOME AND TREATMENT IN BUDGET COMPUTATION ............................................. 7 EXAMPLES OF OPERATING EXPENSES INCURRED FOR SELF-EMPLOYED INDIVIDUALS ............... 8 EXAMPLES OF OPERATING EXPENSES RELATED TO FARM INCOME ............................................... 8 EXPENSES NOT ALLOWED AS OPERATING EXPENSES FOR SELF-EMPLOYMENT OR FARMING .. 8 Unearned Income .......................................................................................................................................... 9 EXAMPLES OF UNEARNED INCOME ...................................................................................................... 9 Potential Income ............................................................................................................................................ 9 POTENTIAL INCOME INCLUDES, BUT IS NOT LIMITED TO ................................................................... 9 Applicants Who Have Received 60 or More Months of TANF ........................................................................ 9 Ten Days to Report ...................................................................................................................................... 10 EXAMPLES OF GOOD CAUSE FOR FAILURE TO REPORT A CHANGE WITHIN TEN DAYS .............. 10 468 NAC – Chapter 3 – Calculation of Aid to Dependent Children Benefits ..................................................... 10 Standard of Need and Payment Standards for ADC .................................................................................... 10 Protective Payee .......................................................................................................................................... 11 SELECTION OF A PROTECTIVE PAYEE................................................................................................ 11 RESPONSIBILITIES OF PAYEE .............................................................................................................. 11 EVIDENCE OF MISMANAGEMENT......................................................................................................... 11 TIME LIMIT............................................................................................................................................... 11 Transitional Grant ........................................................................................................................................ 12 185% OF FEDERAL POVERTY LEVELS (FPL) FOR TRANSITIONAL AID TO DEPENDENT CHILDREN (ADC) GRANT .......................................................................................................................................... 12 468 NAC – Chapter 4 – Employment First Self-Sufficiency Program (EF) ....................................................... 12 Exemptions From Employment First Requiring a Service Plans ................................................................... 12 Determining the Maximum Participation Hours in Community Service ......................................................... 13 Deeming Hours of Participation .................................................................................................................... 13 Hardship Reviews for Recipients Receiving 56 or More TANF Months ........................................................ 14 468 NAC – Chapter 5 – Emergency Assistance to Needy Families with Children (EA) .................................... 15 Emergency Assistance Income Limits .......................................................................................................... 15 Emergency Assistance Maximum Payment Limits ....................................................................................... 15

468 NAC – Chapter 2 – Eligibility Requirements RESOURCES EXAMPLES OF LIQUID RESOURCES • Cash on hand; • Cash in savings or checking accounts; • Certificates of deposit (CD); • Saleable stocks or bonds; • Investments; • Collectible unpaid notes or loans; • Promissory notes; • Mortgages; • Land contracts; o If determined to be saleable (there is a known buyer), the net value of the contract becomes the value at which it could be sold, minus encumbrances, etc., against the property. • Land leases; • Revocable burial funds; • Trust or guardianship funds; • Cash value of insurance policies or other similar policies; o The cash surrender value of life insurance, term insurance, and other similar policies that do not accrue any cash value, burial insurance, and life insurance policies in which the proceeds are irrevocably assigned for burial are all exempt from resources. • The contents of a safe deposit box; • Federal and state tax refunds (excluding Earned Income Credit); and • Medical savings accounts.

EXAMPLES OF NON-LIQUID RESOURCES • A home; • Additional pieces of property; • Trailer houses; • Burial spaces; • Motor vehicles; o One motor vehicle is disregarded if it is necessary for a household member’s employment or medical treatment. The equity value of all other motor vehicles is included. • Profit from a life estate that is sold; • Farm and business equipment; • Livestock; • Poultry and crops; and • Household goods and other personal effects.

REAL PROPERTY Definition of Home: A home is defined as any shelter that the individual owns and uses as their principal place of residence. The home includes any land on which the house is located and any related outbuildings necessary to the operation of the home. • If an individual in the Aid to Dependent Children (ADC) unit sells their home, the net proceeds become an available resource unless reinvested immediately in another home. Definition of Real Property: Real property is defined as land, houses, or buildings. LIQUIDATION OF REAL PROPERTY • When an individual in the ADC unit has excess resources because of real property, the unit may receive ADC pending liquidation of the resource(s) if the individual is making a good-faith effort to sell. Note: If the individual does not have the legal authority to liquidate the property, they are allowed 60 days to initiate legal action to obtain authority to liquidate or to remove their name from the title of ownership. o An individual with legal authority to liquidate the property agrees to dispose of the property within six calendar months and reimburse the Department for grants received during the disposal period by signing Form IM-1, Agreement to Sell Real Property. • When the property has been sold, the individual must reimburse the lesser amount of: 1. The proceeds from the sale minus any expenses relating to the sale, such as payment of the mortgage, realtor’s fees, legal fees, etc.; or 2. The amount received in ADC grants minus any child support collected and retained by the Department during the repayment period. a. For initial cases with excess resources due to real property, the repayment period begins with the month of application. b. For ongoing cases, the repayment period begins at the point the real property becomes available or would otherwise cause excess resources. c. If the individual fails to report the existence of real property or its availability or the Department fails to take action, and the property causes excess resources, the repayment period begins with the month the Form IM-1 is signed. The months before the form was signed, when the individual had excess resources are treated as overpayments.

EXCESS BURIAL FUNDS

An individual may set aside up to $3,000 for burial. It may be in a pre-need burial trust or a policy of insurance (or a combination of both). Any amount over $3,000 in a burial trust is considered an available resource. Insurance designated for burial that exceeds $3,000 may be considered a deprivation of resources. The following examples illustrate the treatment when the individual has combined burial trust funds and burial insurance that exceed $3,000: PRE-NEED BURIAL TRUST INSURANCE DESIGNATED FOR BURIAL TREATMENT $0.00 $3,000.00 OK $3,000.00 $0.00 OK $5,000.00 $0.00 $2,000.00 countable resource $3,000.00 $1,500.00 Consider deprivation of resources for $2,000.00 $1,500.00 $1,500.00 OK $4,000.00 $2,000.00 $1,000.00 is a countable resource. Consider deprivation of resources for the $2,000.00 in burial insurance.

EARNED INCOME

EXAMPLES OF INCOME AND TREATMENT IN BUDGET COMPUTATION

INCOME TYPE TREATMENT Earnings of a child age 18 or younger and not in school Counted as earned income Unearned income of a parent in the home but not in the unit Counted in full Earned income of a parent in the home but not in the unit Earned income disregards are allowed for a parent who is sanctioned because of noncooperation with Third Party Liability (TPL) or child support, an ineligible alien, drug felon, parole violator, fugitive felon, or a parent convicted of participation in more than one state. For all other situations, full income is counted with no disregard. Income from land contracts Counted as unearned income Sale of home produce, livestock, poultry Counted as earned income Income from boarders, rented rooms, and apartments Counted as earned income from self- employment Rental income from real property Counted as earned income from self- employment On-the-job payments made to adults by an employer Counted as earned income Income from life estate in real property Counted as unearned income Interest on Series E savings bonds and other bonds which accrue interest Lump-sum Picket pay or strike pay Counted as earned income Graduate assistantship Counted as earned income Christmas bonus/work-related bonus Lump-sum Income from the sale of blood or plasma Counted as earned income from self- employment Living allowances issued to Job Corps recipients or the readjustment allowance that is issued when Job Corps participants leave the program Counted as earned income

EXAMPLES OF OPERATING EXPENSES INCURRED FOR SELF-EMPLOYED INDIVIDUALS

• Costs of goods sold • Laundry and cleaning • Advertising • Legal and professional services • Bad debts from sales or services • Office supplies and postage • Car and truck expenses • Rent on business property • Commission • Supplies • Employee benefit programs • Utilities and telephone • Freight/shipping costs • Wages • Insurance • Interest on business indebtedness • Transportation other than to and from work and child care

EXAMPLES OF OPERATING EXPENSES RELATED TO FARM INCOME • Costs of goods sold • Veterinary fees, medicine • Cost of labor • Gasoline, fuel, or oil • Repairs and maintenance • Storage, warehousing • Interest • Insurance • Rent of farm, pasture • Utilities • Feed purchased • Freight, trucking • Seeds or plants purchased • Conservation expenses • Fertilizers, lime, and chemicals • Land clearing expenses • Cost of machines leased • Employee benefit programs • Supplies purchased • Breeding fees EXPENSES NOT ALLOWED AS OPERATING EXPENSES FOR SELF-EMPLOYMENT OR FARMING • Depreciation • Personal transportation • Purchase of capital equipment • Payments of the principal of loans • Business-related entertainment expenses • Personal business expenses such as subscriptions, dues to professional organizations, and unions

UNEARNED INCOME

EXAMPLES OF UNEARNED INCOME • Retirement, Survivors, and Disability Insurance (RSDI); • Railroad Retirement; • Veterans or military service benefits; • Unemployment compensation or disability insurance benefits; • Disability benefits paid by the employer; • Worker’s compensation; • Child, spousal, and cash medical support; • Voluntary contributions; • Gifts; • Annuities; • Pensions, or returns from investments or securities in which the individual is not actively engaged; and • Civil Service benefits. POTENTIAL INCOME POTENTIAL INCOME INCLUDES, BUT IS NOT LIMITED TO • Unemployment Compensation; • Workers Compensation; • Retirement, Survivors, and Disability Insurance; • Categorical Assistance; • Railroad Retirement; • Veterans or Military Service Benefits; and • Disability Insurance Benefits APPLICANTS WHO HAVE RECEIVED 60 OR MORE MONTHS OF TANF Applicants who have received 60 months or more of Temporary Assistance for Needy Families (TANF) will only be eligible for ADC if they qualify for a Domestic Violence exemption, as determined by the Employment First Program Case Manager. For more information, please see Nebraska Revised Statute 68-1724 and 45 Code of Federal Regulations (CFR) § 264.1

TEN DAYS TO REPORT

EXAMPLES OF GOOD CAUSE FOR FAILURE TO REPORT A CHANGE WITHIN TEN DAYS • Death of the payee; • Hospitalization of the payee or another unit member during the period in which the change could have been reported timely (the individual is responsible for providing verification of hospitalization); • Natural disaster; • Absence of the payee due to circumstances beyond the payee’s control, such as the death of a close family member; or • Incarceration of the payee during the period in which the change could have been reported timely. 468 NAC – Chapter 3 – Calculation of Aid to Dependent Children Benefits STANDARD OF NEED AND PAYMENT STANDARDS FOR ADC Effective July 1, 2025 UNIT SIZE STANDARD OF NEED PAYMENT MAXIMUM 1 $727 $396 2 $897 $490 3 $1,067 $584 4 $1,237 $678 5 $1,407 $772 6 $1,577 $866 7 $1,747 $960 8 $1,917 $1,054 9 $2,087 $1,148 10 $2,257 $1,242 Each additional eligible individual +$170 +$94

PROTECTIVE PAYEE

SELECTION OF A PROTECTIVE PAYEE The payee may be a relative, friend, neighbor, or member of a community service group and must be either geographically close to the ADC recipient or have means of transportation for frequent contact with the ADC recipient. RESPONSIBILITIES OF PAYEE • Paying maintenance needs from the ADC grant (i.e., rent, utilities, food, clothing, etc.); • Explaining to the ADC recipient how the grant will be spent; • Keeping records of payments received and disbursements of funds; and • Treating confidentially all personal information concerning the ADC recipient family. EVIDENCE OF MISMANAGEMENT • Continued inability to plan and spread necessary expenditures over the usual assistance planning period; • Continued evidence that the children are not properly fed or clothed and that expenditures for them are made in a way that threatens their chances for healthy growth and development; • Persistent and deliberate failure to meet obligations for rent, food, school supplies, and other essentials; or • Repeated evictions or incurrence of debts with attachments or levies made against current income. TIME LIMIT Mismanagement cases must not remain on regular protective payment status for more than two years.

TRANSITIONAL GRANT

185% OF FEDERAL POVERTY LEVELS (FPL) FOR TRANSITIONAL AID TO DEPENDENT CHILDREN (ADC) GRANT Effective July 1, 2025 UNIT SIZE 185% 1 $2,415 2 $3,262 3 $4,109 4 $4,958 5 $5,806 6 $6,653 7 $7,502 8 $8,350 9 $9,197 10 $10,046 Each additional eligible individual +$850

468 NAC – Chapter 4 – Employment First Self-Sufficiency Program (EF) EXEMPTIONS FROM EMPLOYMENT FIRST REQUIRING A SERVICE PLANS Those individuals that qualify for the following exemptions from Employment First are still required to develop an individualized Service Plan. 1. Incapacity a. Short term b. Long term 2. Domestic Violence a. Must refer the individual for counseling and appropriate services The Service Plan outlines the steps necessary to overcome the individual’s barriers to work or participation in other EF component activities. If the individual fails to follow the Service Plan without Good Cause, they loses the exemption, becomes mandatory for EF participation, and returns to time- limited status.

DETERMINING THE MAXIMUM PARTICIPATION HOURS IN COMMUNITY SERVICE

In determining the maximum number of hours of Community Service allowed each month for an Employment First participant, the minimum wage requirement of the Fair Labor Standards Act (FLSA) is used. To determine, add the household’s ADC cash payment and the Supplemental Nutrition Assistance Program (SNAP) allotment for the ADC unit then divide the total monthly benefit amount by the federal minimum wage. Fractions of hours must be rounded down. ADC cash payment + SNAP allotment ÷ Federal Minimum Wage = Maximum Hours per Month To determine the SNAP allotment for the ADC Unit when the unit sizes do not match: Total SNAP allotment ÷ Number of individuals included in the SNAP unit × Number of individuals included in the ADC unit = The SNAP allotment for the ADC unit For a two-parent household where both parents are participating in the Community Service component activity, the rule is the same for determining the maximum number of hours per month. However, the maximum number of hours is divided between the two parents. In converting monthly hours to weekly, divide the total monthly hours by the 4.3 conversion factor to arrive at a weekly amount. Monthly reviews of the benefit amounts occur, and hours are adjusted accordingly when benefits change. Note: The minimum wage requirement of the FLSA does not apply to community service programs such as AmeriCorps, Volunteers in Service to America (VISTA), or court-ordered community service. The actual number of hours of participation in these programs is counted, which may be more than allowed by the formula above. DEEMING HOURS OF PARTICIPATION Single-parent families: If the maximum number of hours allowed under the minimum wage requirement of the FLSA is less than 20 hours per week for the core activity, and the individual participates in Community Service for the maximum hours allowable for the month, they are considered to have satisfied the 20 hours per week core activity requirement. Two-parent families: If the maximum number of hours allowed under the minimum wage requirement of the FLSA is less than 30 or 50 hours per week for the core activity, and one or both parents participate in Community Service for the maximum hours allowable for the month, they are considered to have satisfied the 30 or 50 hours per week core activity requirement, depending on whether federally funded child care is received.

HARDSHIP REVIEWS FOR RECIPIENTS RECEIVING 56 OR MORE TANF MONTHS

ADC recipients participate in a Hardship Review after receiving 56 or more months of TANF. If it is determined there is a Hardship, one three-month extension of ADC will be granted to allow the recipient time to complete the Job Search/Job Readiness component to find employment. Hardship is determined based on the following criteria: 1. There are no jobs available that would result in unearned income and net earned income exceeding the ADC payment level. 2. The family would face extreme hardship without ADC assistance. 3. The adult or minor parent head of household is unable to meet the conditions of the Self- Sufficiency Contract. 4. The adult or minor parent head of household has limitations that alone, or in conjunction with family size and local labor market conditions prevent them from achieving total self-sufficiency. 5. The adult or minor parent head of household never quit a job or failed to accept a job offer without Good Cause. 6. The participant has never been sanctioned for failure to participate in Employment First activities. 7. The Department has failed to provide case management or has failed to meet the terms of the Self-Sufficiency Contract. Upon the end of the three-month extension, the ADC Program Case is closed. If it is determined the Hardship criteria have not been met, ADC will not be extended and the case will be closed once 60 months of TANF have been received. If 60 months have already been received, the ADC Program Case will close the first month possible, allowing for adequate and timely notice. For more information, please see 45 Code of Federal Regulations (CFR) § 264.1 and Nebraska Revised Statute 68-1724

468 NAC – Chapter 5 – Emergency Assistance to Needy Families with Children (EA)

EMERGENCY ASSISTANCE INCOME LIMITS Effective July 1, 2025 UNIT SIZE INCOME LIMIT 1 $1,344 2 $1,659 3 $1,973 4 $2,288 5 $2,602 6 $2,917 7 $3,231 8 $3,546 9 $3,860 10 $4,175 Each additional eligible individual +$314 EMERGENCY ASSISTANCE MAXIMUM PAYMENT LIMITS Effective July 1, 2025 UNIT SIZE MAXIMUM PAYMENT 1 $1,188 2 $1,470 3 $1,752 4 $2,034 5 $2,316 6 $2,598 7 $2,880 8 $3,162 9 $3,444 10 $3,726 Each additional eligible individual +$282

Chapter 1 Amended 8/29/2022 General Background

Chapter 2 Amended 8/29/2022 Eligibility Requirements

Chapter 3 Amended 8/29/2022 Calculation of ADC Benefits

Chapter 4 Adopted 8/29/2022 Employment First Self-Sufficiency Program (EF)

Chapter 5 Adopted 8/29/2022 Emergency Assistance to Needy Families with Children (EA)

Chapter 6 Repealed 8/29/2022 Emergency Assistance (EA) to Needy Families with Children

Rules & Regulations Page