We must ask about the source and amount of all of the applicant’s unearned income, however; we do not count all of the unearned income to determine eligibility for the Part D subsidy.

On March 13, 2020, the COVID-19 pandemic was declared sufficient to warrant an emergency declaration for states, tribes, territories, and the District of Columbia.

On March 27, 2020, the "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act), Public Law 116-136, was signed into law. The CARES Act provided for several types of assistance due to COVID-19.

On December 27, 2020, the "Consolidated Appropriations Act, 2021" (CAA), Public Law 116-260, was signed into law. The CAA provided extensions and additional funding to several of these pandemic assistance programs and authorized several new programs.

On March 11, 2021, the “American Rescue Plan Act of 2021” (ARPA), Public law 117-2, was signed into law. The ARPA also provided extensions and additional funding to several of these pandemic assistance programs and authorized several new programs.

Effective May 11, 2023, the declared disaster ended.

To identify and develop COVID-19 pandemic-related income exclusions see charts in SI 00830.622. For the treatment of COVID-19 pandemic-related assistance for income see SI 00830.623.

For help with alleged COVID-19 pandemic-related disaster assistance not classified as disaster assistance in either of the charts in SI 00830.622, contact your Regional Office.

To document COVID-19 pandemic-related assistance in the Medicare Application Processing System (MAPS) follow normal instructions in HI 03035.006.

On January 2, 2013, the President signed into law the American Taxpayer Relief Act of 2012 (ATRA). The law excludes from income all federal tax refunds and advance tax credits received on or after January 1, 2010. The following SSI federal tax refunds and advance tax credits income exclusions are also applicable for purposes of making Part D subsidy eligibility determinations:

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  All federal refundable and advance tax credits,

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  Earned income tax credit (EITC),

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  Child tax credit (CTC),

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  Making Work Pay (MWP) tax credit,

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  First-time homebuyer tax credit,

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  Deemed first-time homebuyer tax credit.

For more information about the treatment of federal tax refunds and advance tax credits for SSI income purposes see, SI 00830.060.

The SSI income exclusions applicable to victims of other presidentially declared disasters are also applicable for purposes of making Part D subsidy eligibility determinations.

For more information about disaster assistance see SI 00830.620.

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  HI 03020.030 Earned Income Exclusions

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  HI 03030.020 Resource Exclusions

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  SI 00810.007 Income Exclusions

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  SI 00810.420 $20 Per Month General Income Exclusion

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  SI 00830.050 Overview of Unearned Income Exclusions

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  SI 00830.099 Guide to Unearned Income Exclusions

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  SI 00830.060 Federal Tax Refunds and Advance Tax Credits for SSI Income Purposes

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  SI 00830.620 Disaster Assistance - Presidentially - Declared Disaster

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  SI 00830.622 Effect of COVID-19 Pandemic-Related Assistance on SSI Income and Resources

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  SI 00810.623 Developing and Documenting Income Exclusions from Pandemic-Related Assistance