(This Policy Directive Replaces PD #05-08-ELI) The information in this policy directive is for staff in all Job Centers and Non-Public Assistance (NPA) Food Stamp (FS) Offices. It is informational for all other staff. The Internal Revenue Service (IRS) provides Federal and State tax credits to individuals and families with low or moderate income These tax credits are referred to as Earned Income Tax Credits (EITC), Child Tax Credit (CTC) and Education Credits.
COMMENTS: This Policy Directive reminds staff that the Federal and State Earned Income tax credits are excluded as income and resources for public assistance (PA) and are excluded as income for Food Stamps. It also discusses the Child Tax Credit and the Education Credit.