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Families and Children Manual Policy Manual Number: 010.020 Section: Financial Eligibility Chapter: Countable and Excluded Income

September 1, 2026 Division of Tenncare 18 q. Reimbursements A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. Reimbursements are excluded income to the extent that they do not exceed actual expenses. Examples of excluded reimbursements include: ix. Reimbursements for job or training-related expenses (travel, per diem, transportation); x. Reimbursements for out-of-pocket expenses of volunteers incurred during the course of volunteer work; xi. Medical and dependent care reimbursements; and xii. Non-taxable moving expenses. r. Settlements and Restitution Income received in compensation for personal physical injury or physical sickness, whether received as a lump sum or in installments, are excluded. s. Social Services Social Services payments, including governmental benefit programs that are based on need such as TANF, Food Stamps, payments made under Services to the Blind and Visually Impaired, Vocational Rehabilitation (VR), and other such programs are excluded. t. Supplemental Security Income (SSI) SSI is nontaxable and excluded from countable income. u. Temporary Assistance for Needy Families (TANF) Allotment In Tennessee, the TANF program is known as Families First. TANF Allotment is cash assistance provided to families with dependent children when at least one parent is incapacitated, unemployed, deceased, or absent from the home, and the family is unable to pay for essential living expenses. TANF Allotments are excluded from countable income. v. Temporary Disability Insurance Compensation received for loss of wages caused by temporary non-occupational disability is excluded. These are payments an individual does not receive from an employer. Payments received from an employer are considered Sick or Disability Pay.