EXCLUSION FROM INCOME AND RESOURCES OF EARNED INCOME TAX CREDIT UNDER TITLES IV, XVI, AND XIX OF THE SOCIAL SECURITY ACT.

SEC. 11115. EXCLUSION FROM INCOME AND RESOURCES OF EARNED INCOME TAX CREDIT UNDER TITLES IV, XVI, AND XIX OF THE SOCIAL SECURITY ACT. (a) Exclusions Under Title IV.— (1) Exclusions from resources.— Section 402(a)(7)(B) of the Social Security Act (42 U.S.C. 602(a)(7)(B)) is amended— (A) by striking “or” before “(iii)”; and (B) by inserting “, or (iv) for the month of receipt and the following month, any refund of Federal income taxes made to such family by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income credit), and any payment made to such family by an employer under section 3507 of such Code (relating to advance payment of earned income credit)” before the semicolon. (2) Exclusions from income.— Section 402(a)(18) of the Social Security Act (42 U.S.C. 602(a)(18)) is amended by inserting “or 8(A)(viii)” after “other than paragraph 8(A)(v)”. (b) Exclusions Under Title XVI.— (1) Exclusions from income.— Section 1612(b) of the Social Security Act (42 U.S.C. 1382a(b)), as amended by sections 5031(a) and 5035(a) of this Act, is amended— (A) by striking “and” at the end of paragraph (17); (B) by striking the period at the end of paragraph (18) and inserting and”; and (C) by adding at the end the following: “(19) any refund of Federal income taxes made to such individual (or such spouse) by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit), and any payment made to such individual (or such spouse) by an employer under section 3507 of such Code (relating to advance payment of earned income credit),”. (2) Exclusions from resources.— Section 1613(a) of the Social Security Act (42 U.S.C. 1382b(a)), as amended by sections 5031(b) and 5035(b) of this Act, is amended— (A) by striking “and” at the end of paragraph (8); (B) by striking the period at the end of paragraph (9) and inserting “; and”; and (C) by adding at the end the following new paragraph: “(10) for the month of receipt and the following month, any refimd of Federal income taxes made to such individual (or such spouse) by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit), and any payment made to such individual (or such spouse) by an employer under 104 STAT. 1388–415section 3507 of such Code (relating to advance payment of earned income credit).”. (c) Exclusions Under Title XIX.— Pursuant to section 1902(a)(17) of the Social Security Act (42 U.S.C. 1396a(a)(17)), the Secretary of Health and Human Services shall promulgate regulations to exempt from any determination of income and resources (for the month of receipt and the following month) under title XIX of the Social Security Act any refund of Federal income taxes made to an individual by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit), and any payment made to an individual by an employer under section 3507 of such Code (relating to advance payment of earned income credit). (d) AFDC Waiver of Overpayment.— For the purposes of section 402(a)(18) of the Social Security Act (42 U.S.C. 602(a)(18)), a State agency designated under a State plan under section 402(a)(3) of such Act may waive any overpayment of aid that resulted from the receipt by a family of a refund of Federal income taxes by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit) or any payment made to such family by an employer under section 3507 of such Code (relating to advance payment of earned income credit) during the period beginning on January 1, 1990, and ending on December 31, 1990. (e) Effective Date.— The amendments made by subsections (a) though 7979 So in original. Probably should be ‘through”. (c) shall apply to determinations of income or resources made for any period after December 31, 1990.