§ 131-N — Exemption of income and resources

* § 131-n. Exemption of income and resources. 1. The following\nresources shall be exempt and disregarded in calculating the amount of\nbenefits of any household under any public assistance program: (a) cash\nand liquid or nonliquid resources up to two thousand five hundred\ndollars for applicants, three thousand seven hundred fifty dollars for\napplicants in households in which any member is sixty years of age or\nolder or is disabled or ten thousand dollars for recipients, (b) an\namount up to four thousand six hundred fifty dollars in a separate bank\naccount established by an individual while currently in receipt of\nassistance for the sole purpose of enabling the individual to purchase a\nfirst or replacement vehicle for the recipient to seek, obtain or\nmaintain employment, so long as the funds are not used for any other\npurpose, (c) an amount up to one thousand four hundred dollars in a\nseparate bank account established by an individual while currently in\nreceipt of assistance for the purpose of paying tuition at a two-year or\nfour-year accredited post-secondary educational institution, so long as\nthe funds are not used for any other purpose, (d) the home which is the\nusual residence of the household, (e) one automobile, up to ten thousand\ndollars fair market value, through March thirty-first, two thousand\nseventeen; one automobile, up to eleven thousand dollars fair market\nvalue, from April first, two thousand seventeen through March\nthirty-first, two thousand eighteen; and one automobile, up to twelve\nthousand dollars fair market value, beginning April first, two thousand\neighteen and thereafter, or such other higher dollar value as the local\nsocial services district may elect to adopt, (f) one burial plot per\nhousehold member as defined in department regulations, (g) bona fide\nfuneral agreements up to a total of one thousand five hundred dollars in\nequity value per household member, (h) funds in an individual\ndevelopment account established in accordance with subdivision five of\nsection three hundred fifty-eight of this chapter and section four\nhundred three of the social security act, (i) for a period of six\nmonths, real property which the household is making a good faith effort\nto sell, in accordance with department regulations and tangible personal\nproperty necessary for business or for employment purposes in accordance\nwith department regulations, and (j) funds in a qualified tuition\nprogram that satisfies the requirement of section 529 of the Internal\nRevenue Code of 1986, as amended, and (k) funds in a New York achieving\na better life experience savings account established in accordance with\narticle eighty-four of the mental hygiene law.\n If federal law or regulations require the exemption or disregard of\nadditional income and resources in determining need for family\nassistance, or medical assistance not exempted or disregarded pursuant\nto any other provision of this chapter, the department may, by\nregulations subject to the approval of the director of the budget,\nrequire social services officials to exempt or disregard such income and\nresources. Refunds resulting from earned income tax credits shall be\ndisregarded in public assistance programs.\n 2. If and to the extent permitted by federal law and regulations,\namounts received under section 105 of Public Law 100-383 as reparation\npayments for internment of Japanese-Americans and payments made to\nindividuals because of their status as victims of Nazi persecution as\ndefined in P.L. 103-286 shall be exempt from consideration as income or\nresources for purposes of determining eligibility for and the amount of\nbenefits under any program provided under the authority of this chapter\nand under title XX of the Social Security Act.\n 3. The department is authorized to establish regulations defining\nincome and resources. The department is further authorized to promulgate\nregulations it deems necessary to prevent the improper establishment and\nuse of accounts for purchase of first or replacement vehicles.\n * NB Effective until August 22, 2027\n * § 131-n. Additional exemption of income and resources pursuant to\nfederal law and regulations. 1. If federal law or regulations require,\nas a condition of qualifying for federal financial participation, the\nexemption or disregard of income and resources in determining need for\naid to dependent children, or medical assistance not exempted or\ndisregarded pursuant to any other provision of this chapter, the\ndepartment may, by regulations subject to the approval of the director\nof the budget, require social services officials to exempt or disregard\nsuch income and resources. Such exemptions and disregards shall be\nlimited solely to income resulting from increases in social security\nbenefits authorized by Public Law 92-336, and refunds required to be\ndisregarded in federally aided programs by Public Law 94-164 for months\nprior to July first, nineteen hundred seventy-six, or any other federal\nlaw extending the requirement that refunds resulting from earned income\ntax credits be disregarded in federally aided programs.\n 2. If and to the extent permitted by federal law and regulations,\namounts received under section 105 of Public Law 100-383 as reparation\npayments for internment of Japanese-Americans and payments made to\nindividuals because of their status as victims of Nazi persecution as\ndefined in P.L. 103-286 shall be exempt from consideration as income or\nresources for purposes of determining eligibility for and the amount of\nbenefits under any program provided under the authority of this article\nand under title XX of the Social Security Act; provided, however, that\nsuch treatment shall be applied in the home relief program only to the\nextent that it is permitted under federal law in the program of aid to\ndependent children.\n * NB Effective August 22, 2027\n