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DEPARTMENT FOR AGING AND REHABILITATIVE SERVICES AUXILIARY GRANT PROGRAM NON-SSI RESOURCE ELIGIBILITY 11/18 CHAPTER E PAGE 59 • From a disaster assistance organization. Retained funds must be identifiable in order to be excluded. See Commingled Funds Chapter E - 26 if funds excluded under this provision are commingled with other funds. 31.2. Interest Interest earned on funds excluded under this provision is excluded from income and from resources. 31.3. Verification A declaration by the President or the Governor of a major disaster will be public information, i.e., newspaper, television, and radio. Accept the individual’s allegation as to the amount received.

32. Earned Income Tax Credits The earned income tax credit is a special tax credit that reduces the Federal tax liability of certain low income working taxpayers. This tax credit sometimes results in a payment to the taxpayer, either as an advance from an employer or as a refund from IRS. 32.1. Exclusion Any unspent Federal tax refund or payment made by an employer related to an EITC is excluded from resources for the 9 calendar months following the month the refund or payment is received. If the funds are retained beyond nine months, they are countable resources as of the first day of the tenth month. Retained funds must be identifiable in order to be excluded. See Commingled Funds Chapter E - 26 if funds excluded under this provision are commingled with other funds. 32.2. Interest Interest earned on unspent EITC funds is not excluded from income and resources. 32.3. Verification If an individual alleges that his or her resources include unspent EITC refunds or payments: