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disregarded. These payments may be made in cash or in-kind and may be made directly to the AmeriCorps participant or on the AmeriCorps participant's behalf. These payments include, but are not limited to: living allowance payments, stipends, educational awards, and payments in lieu of educational awards. 3. Child Care Tax Credit – The child care tax credit is given to taxpayers at the end of the tax year for each dependent child who is under the age of seventeen (17). The credit is disregarded as earned income as it reduces the taxpayer's liability on a dollar-for-dollar basis. 4. Earned Income Tax Credit/Refund – The Earned Income Tax Credit (EITC) is not counted. The EITC is a special tax credit for certain low income working taxpayers. This tax credit may be provided as refund through the Federal Internal Revenue Service under the Internal Revenue Code (IRC), 26 U.S.C. § 32, or as an advance payment from an employer under 26 U.S.C. § 3507. The EITC may or may not result in a payment to the taxpayer. 5. Impairment-Related Work Expenses – Earned income used by a person with disabilities to pay impairment-related work expenses is disregarded. For the disregard to apply, the person must be disabled but not blind and under age sixty-five (65) or must have received SSI as a disabled individual (or received disability payments under a former State plan) for the month before reaching age sixty-five (65). In addition, the following must be met: a. The severity of the impairment must require the person to purchase or rent items and services in order to work; b. The expense must be reasonable; c. The expense must be paid in cash (including checks, money orders, credit cards and/or charge cards) by the person and must not be reimbursable from another source, such as Medicare or private insurance; and d. The payment for the expense must be made in a month the person receives earned income and both worked and used the services or the item purchased, or the person must be working and pay the expense before earned income is received. e. Impairment-related work expenses that may qualify for this disregard are described in Federal SSI Regulations at 20 C.F.R. § 416.976 (2023). 6. Student Child Earned Income Exclusions (SEIE) – For a student under age twenty-two (22) or a person who is blind or disabled and regularly