| Income Type | Legislation | General Information About the Program | Income and Resource Treatment |
| Economic Impact Payments (EIPs) (also known as Recovery Rebates) | CARES Act, CAA and ARPA | The Internal Revenue Service, on behalf of the Treasury Department, issued first, second and third rounds of EIPs authorized by Congress in the CARES Act beginning in March 2020, CAA beginning in December 2020 and ARPA beginning in March 2021.
First Round: Payment levels were up to:
$1,200 for individuals, $2,400 for couples filing jointly, and included an additional $500 per qualifying child.
Second Round: Payment levels were up to:
$600 for individuals, $1,200 for couples filing jointly, and an additional $600 per qualifying child.
Third Round: Payment levels were up to:
$1,400 for individuals, $2,800 for couples filing jointly, and an additional $1,400 per qualifying child.
Some people received less than these amounts. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Unemployment Insurance Benefits (UIB) | CARES Act, CAA, ARPA, and Presidential Memorandum | This includes several programs that extended eligibility for regular unemployment and supplemented payment amounts.
Two examples that provided for increased unemployment amounts over and above regular unemployment were:
Federal Pandemic Unemployment Compensation (FPUC) benefits, which provides emergency unemployment benefits for qualifying individuals who are out of work because of the COVID-19 pandemic. FPUC amounts were paid as follows:
· $600 per week beginning March 2020 and ending with payments after July 31, 2020 (CARES Act);
· $300 per week beginning after December 26, 2020 and ending on or before March 14, 2021 (CAA); and
· $300 per week and continuing through the statutory end date of September 6, 2021 (ARPA).
Lost Wage Assistance (LWA): The President authorized FEMA to use the Disaster Relief Fund to supplement the payment of lost wages because of COVID-19. Participating States had the option to provide lost wage supplements of up to $400 per week, composed of a $300 federal contribution from the Disaster Relief Fund and up to $100 from State funds. The LWA payments were in addition to the weekly benefit amount individuals received from certain other UC programs.
The program ran from August 1, 2020 until September 5, 2020 when funds were depleted | We will exclude all unemployment (regular and pandemic) during the pandemic period from income and resources.
The pandemic period is defined in EM-21050 REV 5 B.4.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
Paycheck Protection Program (PPP): Loan Forgiveness to Employers and Self-Employed Individuals
(See chart in C.2 for PPP wage payments to employees) | CARES Act, CAA and ARPA | Small businesses affected by the pandemic are eligible to apply for forgivable PPP loans. These loans may enable employers to sustain payroll expenses for employees who might otherwise face reduced hours, temporary layoff, or job loss.
Employers and self-employed individuals may receive loan forgiveness from the PPP. This assistance meets the criteria to be excluded as disaster assistance. | Pandemic-related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
Economic Injury Disaster Loan (EIDL) Program: Loans/Grants to Employers and Self-Employed Individuals /Grants
(See chart in C.2 for EIDL wage payments to employees) | CARES Act, CAA and ARPA | Employers and self-employed individuals may receive grants and loan forgiveness from the EIDL program. This assistance meets the criteria to be excluded as disaster assistance. | Pandemic-related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Tribal Payments from the Coronavirus State and Local Fiscal Recovery Fund | CARES Act and ARPA | These programs may provide Tribal governments with financial resources to meet pandemic response needs. The Tribes are responsible for disbursing the funds to Tribal members and for using the funds to assist their Tribal community with obtaining the critical resources needed to combat the virus. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions.
IMPORTANT: Some previously reported Tribal payment(s) paid since March 27, 2020, that were funded by the COVID Relief Fund, may have been counted as unearned income and resources.
If the payment was previously counted as unearned income or a resource for SSI purposes, remove the Tribal payment(s) from countable income and resources and document this type of payment following special processing instructions in EM-21050 REV 5. |
| State Stimulus Payments | State Legislation | States have created programs that would issue stimulus payments to residents to assist with recovery from the pandemic. Programs will vary. | Each State program must be evaluated separately.
Refer any State stimulus programs not listed below to your regional office contacts.
The following are pandemic related disaster assistance excluded from income and resources.
•CALIFORNIA: Golden State Stimulus I payments; Golden State Stimulus II payments; and Golden State Grant Program payments
•MARYLAND: Stimulus payments for Earned Income Tax Credit filers
•NEW MEXICO: Tax rebates for recipients of the Working Families Tax Credit
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions for these programs. |
| COVID-19 Funeral Assistance | CAA and ARPA | FEMA may reimburse certain COVID-19-related funeral expenses incurred on or after January 20, 2020. The Coronavirus Response and Relief Supplemental Appropriations Act of 2021 and the American Rescue Plan Act of 2021 provide funding for this program.
Payments range according to a person’s reimbursable expenses. COVID-19 Funeral Assistance is limited to a maximum of $9,000 per deceased individual. There is a $35,500 per household limit for this assistance. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Emergency Rental Assistance Fund | CAA and ARPA | The fund is used to provide financial assistance to eligible households, including payment of rent, rental arrears, utilities and home-energy costs, and other expenses related to housing incurred, due, directly or indirectly, to the pandemic.
The US Treasury is providing the funds directly to States, U.S. territories, local governments, and (in the case of CAA) Indian Tribes or Tribally Designated Housing Entities, as applicable, and the Department of Hawaiian Homelands. For amounts, see the entity providing the assistance for more information. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Emergency Assistance for Rural Housing/Rural Rental Assistance | ARPA | This USDA program provides funding to help people in rural communities keep their homes during the pandemic. Funds are to be used to support rental assistance for residents of rural rental properties (subsidized via the Section 515 or Section 514/516 programs) and to cover unpaid rent for unassisted tenants in those properties. For amounts, see the entity providing the assistance for more information. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Homeowner Assistance Fund | ARPA | Fund established to mitigate financial hardships associated with the coronavirus pandemic. The funds are provided to prevent mortgage delinquencies and defaults, foreclosures, loss of utilities or home energy services, and displacement of homeowners experiencing financial hardship after January 21, 2020. Funds may be used for assistance with mortgage payments, homeowner’s insurance, utility payments, and other specified purposes. The US Treasury is providing the funds directly to states, U.S. territories, and Indian Tribes or Tribally Designated Housing Entities, as applicable, and the Department of Hawaiian Homelands. For amounts, see the entity providing the assistance. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Housing Assistance and Supportive Services Programs for Native Americans | ARPA | Housing block grants and Indian-community-development block grants for use related to COVID-19. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Education Stabilization Fund | CARES Act, CAA and ARPA | The Department of Education administers the Education Stabilization Fund (ESF) which provides aid for state and institutional COVID-19 recovery and rebuilding efforts to prevent, prepare for, and respond to the coronavirus impacts on education and students. ESF is composed of four emergency relief funds: (1) the Elementary and Secondary School Emergency Relief (ESSER) Fund, (2) the Governor’s Emergency Education Relief (GEER) Fund, (3) the Emergency Assistance to non-Public Schools (EANS) Fund, and (4) the Higher Education Emergency Relief (HEER) Fund. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Supporting Foster Youth and Families during the Pandemic | CAA | The CAA provides US Department of Health and Human Services additional funding for several programs authorized under titles IV-B and IV-E of the Social Security Act, and requires title IV-E agencies to take a number of actions to protect and support youth/young adults currently or formerly in foster care. This program provides temporary flexibilities and assistance in response to COVID-19. Specifically:
· Prevents aging out of foster care during the pandemic before October 21, 2021;
· Allows re-entry to foster care for any youth who age out during the pandemic;
· Allows states and tribes to provide Section 477 of title IV-E, services and assistance to eligible youth until age 27 for FYs 2020 and 2021 (10/1/19-9/30/21);
· Allows States and Tribes to use Section 477 of title IV-E room and board amounts for otherwise eligible youth who are aged 18-26 and experienced foster care at age 14 or older.
· Allows States and Tribes to provide an otherwise eligible youth aged 15- 26 with up to $4,000 per year in Section 477 of title IV-E funds for driving and transportation assistance
| Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| COVID-19 Veteran Rapid Retraining Assistance Program | ARPA | Department of Veterans Affairs program offers education and training for jobs to veterans who are unemployed because of the COVID-19 pandemic. If an individual is eligible for VRRAP, he or she can get:
· Up to 12 months of tuition and fees, and
· A monthly housing allowance based on Post-9/11 GI Bill rates.
| Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Emergency Assistance to Children and Families through the Pandemic Emergency Assistance Fund | ARPA | This program provides supplemental funding to States to assist needy families impacted by COVID-19. The Department of Health and Human Services is providing non-recurring, short-term (NRST) benefits to deal with a specific crisis or episode of need. Benefits must not be intended to meet on-going needs, must not extend beyond four months, and must only include expenditures such as emergency assistance and diversion payments, emergency housing and short-term homelessness assistance, emergency food aid, short-term utilities payments, burial assistance, clothing allowances, and back-to-school payments. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Coronavirus Food Assistance Program – Direct Payments to Farmers and Ranchers | CAA and CARES Act | This program is designed “to prevent, prepare for, and respond to coronavirus by providing support for agricultural producers, growers, and processors impacted by coronavirus.” The program will provide direct support based on actual losses for agricultural producers where prices and market supply chains have been impacted and will assist producers with additional adjustment and marketing costs resulting from lost demand and short-term oversupply for the 2020 marketing year caused by COVID-19. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Farm Loan Assistance for Socially Disadvantaged Farmers and Ranchers | ARPA | The program provides debt relief to certain socially disadvantaged farmers and ranchers. The program allows USDA to pay up to 120% of certain loan balances, as of January 1, 2021, for Farm Service Agency (FSA) Direct and Guaranteed Farm Loans and Farm Storage Facility Loans (FSFL) to any Socially Disadvantaged producer who has a qualifying loan with FSA. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| USDA Assistance and Support for Socially Disadvantaged Farmers, Ranchers, Forest Land Owners and Operators, and Groups | ARPA | May provide grants, training, and education for socially disadvantaged farmers, ranchers, forest landowners, or other members of socially disadvantaged groups. The funds support:
· Outreach, financial training, cooperative development and capacity building, and other technical assistance to socially disadvantaged groups;
· Grants and loans to improve land access, including heirs’ property issues, and aid former farm loan borrowers that suffered adverse actions or past discrimination or bias;
· The creation and activities of equity commissions; and,
· Research, education, and extension activities at minority serving institutions, including scholarships, internships, and pathways to Federal employment for students; eligible institutions include 1890 Land-Grant Institutions, 1994 Tribal Land-Grant Colleges and Universities, Alaska Native/Native Hawaiian Serving Institutions, Hispanic-Serving Institutions, and Insular Area Institutions.
| Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
CASH ASSISTANCE PROGRAMS BY STATE |
CALIFORNIA |
| Basic Income Guaranteed Los Angeles Economic Assistance Pilot (BIG LEAP) | ARPA | This program administered by Los Angeles City is designed to aid residents living in poverty and adversely impacted by COVID-19. Approximately 3,200 qualifying individuals will receive payments of $1,000 per month for 12 months. The program began January 2022. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Los Angeles County Breathe | ARPA | This program administered by LA County is designed to aid individuals who are partially covered by or completely left out of existing social safety net programs and to help them recover more quickly from negative financial impacts experienced by the COVID-19 pandemic. 1,000 eligible residents will receive $1,000 per month for three years. The program began March 31, 2022. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
ILLINOIS |
| Chicago Resilient Communities Cash Assistance Pilot | ARPA | This program administered by the City of Chicago and the Department of Family and Support Services, is designed to tackle poverty and assist residents affected by the COVID-19 pandemic. Beginning June 2022, 5,000 Chicagoans will be selected to receive $500 per month for twelve months. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Chicago Resiliency Fund 2.0 | ARPA | This program administered by the City of Chicago and the Department of Family and Support Services, provides up to 25,500 eligible Chicago residents with a one-time, $500 relief payment. The fund is intended to support residents who had difficulty accessing and qualifying for federal relief payments in 2020 and 2021. Eligible participants fall into one of three groups:
1. Households who claimed dependents 17 years or older in their 2019 taxes,
2. Domestic workers, and
3. Undocumented residents.
Applications for the first group opened on October 31, 2022 and will close once all relief payments have gone out. Applications for the second and third groups opened on December 20, 2022 and will close once all relief payments have gone out which is expected to occur in December 2023. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Cook County Promise | ARPA | This program administered by Chicago’s Cook County is designed to support residents to foster resiliency and recovery from the COVID-19 pandemic. 3,250 county residents will receive $500 monthly cash payments for 24 months. The program began Fall 2022. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Evanston Guaranteed Income | ARPA | This program administered by the City of Evanston is to provide 150 residents with $500 a month for a year. Eligible participants fall into one of two groups:
· Adults 18-24 years old; and
· Adults 62 years old and older.
The program began in December 2022.
NOTE: Payments are also made to a third group: undocumented community members. Northwestern University is the funding source for this group. Therefore, treat payments received by members of this group as countable unearned income. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
KANSAS |
| Child Care Workforce Appreciation Bonus | ARPA | Kansas Department of Health and Environment issued bonuses ranging from $750 to $2,500 per person to approximately 22,650 early childhood care staff members across the State. The application period for the bonus closed on November 18, 2022. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
MAINE |
| Disaster Relief Payments | ARPA | The State of Maine issued one-time Disaster Relief payments of $285 to support residents who worked amid the pandemic. Payments were made from early November 2021 through April 2022. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
MASSACHUSETTS |
| Rise Up Cambridge | ARPA | This program administered by the City of Cambridge, in partnership with the Cambridge Community Foundation, provides $500 a month for 18 months to approximately 2,000 low-income Cambridge families with children under age 21, Payments are scheduled to begin early 2023. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
MINNESOTA |
| Frontline Worker Pay | ARPA | The State of Minnesota issued one-time payments of $487.45 to residents who worked on the frontlines during the COVID-19 pandemic. The application for payments was open for 45 days, June 8 through July 22, 2022. Payments ended Fall 2022. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Saint Paul CollegeBound Boost | ARPA | The City of Saint Paul has an existing college savings program called CollegeBound Saint Paul. That program provides every child born to a Saint Paul resident on or after January 1, 2020, with a college savings account and a $50 seed deposit. Payments received from CollegeBound Saint Paul are not pandemic-related disaster assistance. However, the city used ARPA funds to provide a “boost” to 333 low-income families enrolled in the CollegeBound Saint Paul program. Those 333 low-income families will receive an additional $500 a month for 2 years and deposits of $1,000 for each child’s CollegeBound Saint Paul college savings account. Payments received from the Saint Paul CollegeBound Boost program are pandemic-related disaster assistance. The program began in Fall 2022. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
NEW JERSEY |
| Newark Movement for Economic Equity | ARPA | This program administered by the City of Newark addresses economic insecurity and impacts of COVID-19 faced by Newark residents. 400 participants will receive payments on a bi-weekly and semi-annual basis, with 50 percent receiving $250 bi-weekly and 50 percent receiving $3,000 twice yearly. The program began December 2021. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
NEW YORK |
| Excluded Workers Fund | ARPA | In August 2021, the New York State Department of Labor (NYSDL) began issuing one-time financial help to New Yorkers who lost income during the COVID-19 pandemic and were left out of various federal relief programs, including unemployment and pandemic benefits. Applicants received one of two amounts based upon the proof of work eligibility they provided:
· Tier 1 qualifiers received $15,600; and
· Tier 2 qualifiers received $3,200.
NYSDL has issued payments to the final group of eligible applicants and the fund is now closed. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
OREGON |
| One-Time Assistance Payment | ARPA | The State of Oregon issued one-time payments of $600 to support low-income households who received an Earned Income Tax Credit (EITC) on their 2020 tax filing and those facing a hardship due to COVID-19. Payments were to be issued by July 31, 2022. | Pandemic related disaster assistance excluded from income and resources.
Follow special processing instructions in EM-21050 REV 5 to document income and resource exclusions. |
| Income Type | Legislation | General Information About the Program | Income and Resource Treatment |
| Temporary Expansion of Child Tax Credit for 2021 | ARPA | Advance Child Tax Credit payments are early payments from the IRS of 50 percent of the estimated amount of the Child Tax Credit that an eligible individual may properly claim on his or her 2021 tax return during the 2022 tax filing season.
Payments for 2021 range from: up to $3,600 for children ages 5 and under at the end of 2021; and up to $3,000 for children ages 6 through 17 at the end of 2021. These amounts are divided into monthly advance payments.
The dates for the Advance Child Tax Credit payments are July 15, August 13, September 15, October 15, November 15 and December 15. | Not pandemic-related disaster assistance.
Excludable from income and resources (for 12 months) as advance tax credits.
Follow normal processing instructions in:
SI 00830.060: Federal Tax Refunds and Advanced Tax Credits for SSI Income Purposes
SI 01130.676: Federal Tax Refunds and Advanced Tax Credits for SSI Resources |
Paycheck Protection Program (PPP): Wage Payments to Employees
(See chart in C.1 for PPP loan forgiveness to business owners and self-employed) | CARES Act, CAA and ARPA | Employees may benefit from their employer’s PPP participation by receiving normal wage payments, paid time off or other leave, and continued health related benefits. | Not pandemic-related disaster assistance.
Payments are wages or leave payments. See SI 00820.005 for the treatment of sick pay.
Follow existing instructions in SI 00820.135, SI 00820.140, and SI 00820.143 to document wage information. Special documentation is not required for wage payments or paid leave attributable to PPP loans. |
Economic Injury Disaster Loan (EIDL) Program: Wage Payments to Employees
(See chart in C.1 for EIDL loans and advances to business owners and self-employed) | CARES Act, CAA and ARPA | Employees may benefit from their employer’s EIDL participation by receiving normal wage payments, paid time off or other leave, and continued health related benefits. | Not pandemic-related disaster assistance
Payments are wages or leave payments. See SI 00820.005 for the treatment of sick pay.
Follow existing instructions in SI 00820.135, SI 00820.140, and SI 00820.143 to document wage information. Special documentation is not required for wage payments or paid leave attributable to EIDLs |
| Qualified Disaster Loans to Retirement Plan Participants/ Qualified Disaster Distribution/Use of Retirement Funds | CARES Act and CAA | This does not constitute paid assistance. It is merely a temporary relaxation of the regular rules for accessing your own retirement funds. | Not pandemic-related disaster assistance.
Develop according to:
Per SI 00815.350, proceeds of a loan are not income to the borrower because of the obligation to repay.
Per SI 01110.200 and SI 01120.005, any retained withdrawals count as a resource the month following the month of the resource conversion. |
| Low Income Home Energy Assistance Program (LIHEAP) | ARPA | Low-income energy assistance. | Not pandemic-related disaster assistance.
Excluded from income per SI 00830.600 and excluded from resources per SI 01130.688. |
| Low Income Home Water Assistance Program (LIHWAP) | ARPA | This new program functions much like LIHEAP. | Not pandemic-related disaster assistance.
Excluded from income and resources in the same manner as LIHEAP (SI 00830.600 and SI 01130.688.) |
| Corporation for National and Community Service (CNCS) | ARPA | This program increases funding to pay volunteers under chapter 66 of title 42 of the U.S. Code (the former ACTION programs). | Not pandemic-related disaster assistance.
Excluded from income and resources per SI 00830.610 and SI 01130.687. |
| Emergency Broadband Benefit | ARPA and CAA | This program provides discounted broadband service rather than payments to an individual.
Emergency Broadband Benefit will provide a discount of up to $50 per month towards broadband service for eligible households and up to $75 per month for households on qualifying Tribal lands. Eligible households can also receive a one-time discount of up to $100 to purchase a laptop, desktop computer, or tablet from participating providers if they contribute more than $10 and less than $50 toward the purchase price. | Not pandemic-related disaster assistance.
Not income or ISM. Not a resource. |
| Hazard Duty Pay / Premium Pay / Bonuses paid by employers | N/A | For SSI eligibility and payment amount determinations, hazard pay and other premium wage payments paid by employers due to the pandemic are subject to normal SSI income counting rules and treated as wages. | Not pandemic-related disaster assistance.
Follow existing instructions in SI 00820.135, SI 00820.140, and SI 00820.143 to document wage information. |
| Paid Leave under the Families First Coronavirus Response Act (FFCRA) | FFCRA | Emergency sick leave or family leave paid under the FFCRA by the employer or by a third party (i.e. insurance company) based solely on the employer’s contributions is considered wages. | Follow existing instructions in SI 00820.005 to document emergency paid sick leave or emergency paid family leave received under the FFCRA. |