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15.5.11 Severance Pay Count severance pay as earned income in the month of receipt. Count severance pay that has been deferred at the employee’s request or through a mutual agreement with his or her employer as earned income when he or she would have received the amount had it not been deferred. 15.5.12 Income Received by Members of a Religious Order Count any compensation that a member of a religious order receives as earned income if the compensation is for employment, even if the compensation is turned back over to the order. 15.5.13 Title V—Older Americans Act of 1965 Count only wages and salaries paid to individuals as a result of their participation in a program funded under Title V of the Older Americans Act of 1965 as earned income. These programs include, but are not limited to: • Green Thumb • Experience Works • The National Urban League • National Senior Citizens Education and Research Center (Senior Aides) • National Indian Council on Aging • USDA Forest Service • Wisconsin Senior Employment Program • Community service employment programs, such as the Older Americans Community Service Program Identify programs funded under the Title V of the Older Americans Act using documents provided by the member, contacts with the provider, or a local council on aging. Do not count reimbursements (see SECTION 15.3.19 REIMBURSEMENTS). 15.5.14 Room and Board Income Calculate the net amount by deducting one of the following from the gross amount received from each roomer and/or boarder: • $15 roomer only • $111 boarder only • $126 roomer and boarder 15.5.15 Earned Income Tax Credit Effective January 1, 2010, disregard EITC payments. 15.5.16 Make Work Pay Credit Effective January 1, 2010, disregard actual payments made under Make Work Pay. 15.5.17 Special Tax Credit for Certain Government Retirees Effective January 1, 2010, disregard actual payments made under the Special Tax Credit for Certain Government Retirees.