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20. Reimbursements for Normal Household Living Expenses Are Counted as Income Examples of reimbursements that are counted as income: • Rent • Clothing • Food eaten at home For examples of reimbursements that are not counted as income, see SECTION 16.2 INCOME TYPES NOT COUNTED, #19 REIMBURSEMENTS. 21. Tribal Per Capita Payments from Gaming Revenue All of the income from Tribal Per Capita payments from gaming revenue is counted income. 22. REWARD Wisconsin Stipends REWARD Wisconsin stipends are counted income. These stipends are awarded to child care professionals. 23. Certain Payment Types Related to the COVID-19 Pandemic There is no uniform policy for how to count payment types related to the COVID-19 pandemic; some payment types are counted as income for BadgerCare Plus and some payment types are not counted as income for BadgerCare Plus. The criteria used to evaluate whether a payment type is counted as income include: • The text of the federal law that authorized the payment type • Guidance received from federal agencies • Whether the payment is taxable • Whether the payment can be considered “disaster assistance”

The payment types that count as income for BadgerCare Plus include but are not limited to: • Retroactive Pandemic Unemployment Assistance (PUA), Pandemic Emergency Unemployment Compensation (PEUC), Mixed Earner Unemployment Compensation (MEUC) payments, and Extended Benefits (EB) unemployment compensation (these payments are counted as income in the month they are received) • Workforce Retention and Recognition Stipend Program payments (these payments are awarded to child care professionals) • We’re All In Small Business Grants • Child Care Counts Supplementary Payments (these payments are awarded to child care providers) • Child Care Counts Stabilization Payments (these payments are awarded to child care providers) • USDA Coronavirus Food Assistance Program – Direct Payments to Farmers and Ranchers See SECTION 16.2 INCOME TYPES NOT COUNTED, #50 CERTAIN PAYMENT TYPES RELATED TO THE COVID-19 PANDEMIC for non-countable types of pandemic-related unemployment compensation benefits.