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S N A P M A N U A L

131 income to a designated account or accounts before taxes are calculated.

vendor payment to a third party when the expenses are incurred, must be counted as earned income. The money is legally obligated and otherwise payable to the employee. (J) Capital gains The proceeds from the sale of capital goods or equipment. Income from capital gains will be considered self-employment income. See Section 11.4 Self- employment Income.

(K) Census Income for temporary employees connected with the 2020 Census This income is excluded effective September 16, 2019 through October 31, 2020.

(L) Child Care Development Block Grant (CCDBG) payments (this includes the Child Care Scholarship Program) The primary source of United States federal funding for child care subsidies for low-income working families and funds to improve child care quality.

NOTE: Payments to an individual providing the child care are counted as self- employment income to that individual. See Section 11.4 Self-employment Income. Exception: Payments provided as vouchers are excluded by federal law to the household containing the child or children.

(M) Children’s earnings Earned income of any member of the household age 17 or younger Exception: Exclude if a child lives with a natural, adoptive or step-parent or under the parental control of another household member and: • Attends either elementary or secondary school; or classes recognized, operated or supervised by the student’s state or local school district to obtain a GED, or • Attends elementary or secondary classes through a home school program recognized or supervised by the student’s state or local school district.

NOTE: The income is excluded during a temporary interruption in school attendance providing the student intends to return.