R986-600-616. Countable Income

  (1) Countable income is total gross income from all sources with the exceptions listed below under "Excludable Income". If income is not specifically excluded, it is counted. Countable income, for WIOA purposes includes:

  (a) gross wages and salaries including severance pay and payment of accrued vacation leave;

  (b) net receipts from self-employment, including farming;

  (c) pensions and retirement income including railroad and military retirement;

  (d) strike benefits from union funds;

  (e) workers' compensation benefits;

  (f) alimony;

  (g) any insurance, annuity, or disability, payments other than SSI or veterans disability,

  (h) merit-based scholarships, fellowships, and assistantships;

  (i) dividends;

  (j) interest;

  (k) net rental income;

  (l) net royalties, including tribal payments from casino royalties;

  (m) periodic receipts from estates or trusts;

  (n) net gambling or lottery winnings;

  (o) tribal payments;

  (p) disaster relief employment wages;

  (q) on the job training wages reimbursed by the Department;

  (r) Social Security Retirement Benefits and Social Security Disability Income which does not include old-age retirement or SSI; and

  (s) all training stipends not listed in R986-600-616(2) as excludable income.

  (2) Excludable Income. Income that is not counted in determining eligibility:

  (a) cash payments under a Federal, state or local public assistance program, including FEP, FEPTP, GA, RRP payment, or EA,

  (b) SSI, Old-Age Retirement Benefits, and Survivor's Benefits paid by the Social Security Administration;

  (c) payments received from any governmental entity for adoption assistance,

  (d) child support;

  (e) unemployment compensation;

  (f) capital gains;

  (g) veterans disability payments other than retirement;

  (h) educational financial assistance including Pell grants, work-study and needs-based scholarship assistance;

  (i) foster care payments,

  (j) tax refunds,

  (k) gifts,

  (l) loans,

  (m) lump-sum inheritances,

  (n) one-time insurance payments or compensation for injury,

  (o) earned income credit from the IRS,

  (p) military service member income, including military pay, military allowances and stipends and military reserve pay;

  (q) reparation payments, including German reparation payments, Radiation Exposure Compensation Act payments, and Black Lung Compensation payments;

  (r) guardianship subsidies as paid by a governmental entity;

  (s) employment internship opportunity wages reimbursed to the employer by the Department;

  (t) stipends received from VISTA, Peace Corps, Foster Grandparents Program, Retired Senior Volunteer Program, Youth Works, Americorps, and Job Corp;

  (u) non-cash benefits such as employer-paid or union-paid portion of health insurance or other employee fringe benefits, food or housing received in lieu of wages, federal noncash benefits programs such as Medicare, Medicaid, SNAP, school lunches and housing assistance; and

  (v) other amounts specifically excluded by federal statute.