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• Professional education allowances • ROTC educational and subsistence closure benefit allowances • Uniform allowances Note Military pay can be verified using the Leave and Earnings Statement received by active-duty personnel. 5. Crime Victim Restitution Program Payments received from a state-established fund to aid victims of a crime. 6. Disaster and Emergency Assistance Payments made by federal, state, county, tribal, or local government agencies or disaster assistance organizations. 7. Income of People Younger than 18 Years Old See SECTION 2.8 MODIFIED ADJUSTED GROSS INCOME COUNTING RULES for information about counting income for people younger than 18 years old. 8. Foster Care 9. Individual Development Account Payments that are made in the form of matching funds to buy a home, start a business, or to complete post-secondary education. 10. Jury Duty Payments Count all jury duty payments as earned income for the month in which it is received if the payments are not turned over to the individual’s employer. Amounts received separately as reimbursements or allowances for travel to and from the courthouse, meals, and lodging during jury duty are not countable. 11. Kinship Care 12. Life Insurance Policy Dividends 13. Nutrition Benefits Received from the following: • Emergency Food and Shelter National Board. • Federal Emergency Management Assistance. • FoodShare allotment. • Home produce for household consumption. • National School Lunch Act. • Supplemental food assistance under the Child Nutrition Act of 1966. • Title VII, Nutrition Program for the Elderly, of the Older Americans Act of 1965. • USDA Child Care Food Program. • USDA-donated food and other emergency food. • WIC—the supplemental food program for women, infants, and children. 14. Payments to Native Americans 1. Distributions from Alaska Native Corporations and Settlement Trusts, including: a. Menominee Indian Bond interest payments.