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(h) Reimbursements for past or future expenses, to the extent they do not exceed actual expenses, and do not represent a gain or benefit to the household. Benefits provided under the Aid to Dependent Children program, to the extent such benefit is attributed to an adjustment for work-related or child care expenses, shall not be considered excludable under this provision. Reimbursements for normal household living expenses such as rent or mortgage, personal clothing, or food eaten at home are a gain or benefit, and are not excluded. To be excluded under this subdivision, payments must be specifically provided for an identified expense, other than normal living expenses, and must be used for the purpose intended. When a reimbursement, including a flat allowance, covers multiple expenses, each expense does not have to be separately identified as long as none of the reimbursement covers normal living expenses. The amount by which a reimbursement exceeds the actual incurred expense shall be counted as income. However, reimbursements shall not be considered to exceed actual expenses, unless the provider or the household indicates the amount is in excess of actual expenses. Examples of reimbursements that are excluded which are not considered to be a gain or benefit to the household are:
(1) Job- or training-related expenses. Reimbursements or flat allowances for job- or training-related expenses such as travel, per diem, uniforms, and transportation to and from the job or training site. Reimbursements which are provided over and above the basic wages for these expenses are excluded; however, these expenses, if not reimbursed, are not otherwise deductible. Reimbursements for the travel expenses incurred by migrant workers are also excluded.
(2) Out-of-pocket volunteer expenses. Reimbursements for out-of-pocket expenses of volunteers incurred in the course of their volunteer work.
(4) Specific student educational expenses. Reimbursements or allowances from any nonfederal educational loan on which payment is deferred, grant, scholarship, fellowship and veterans' educational benefits provided to students for specific educational expenses, such as travel or books, but not including allowances for normal living expenses, such as food, rent or clothing. All portions of such nonfederal educational funding must be specifically earmarked by the grantor for educational expenses rather than for living expenses to be excludable as a reimbursement. No portion of any Federal educational loan on which payment is deferred, grant, scholarship, fellowship or veterans' benefits can, to the extent that they provide educational assistance beyond that used for tuition and mandatory school fees, be excluded as a reimbursement under this paragraph. However, such Federal educational assistance may be excludable as set forth in subdivision (e) of this section.
(5) Title XX services reimbursement. Reimbursements received by households to pay for services provided pursuant to title XX of the Social Security Act. (Compilation of the Social Security Laws; 1985; 99th Congress, 1st Session; pages 765-770; U.S. Government Printing Office; Washington, DC.)