1. (1) Countable income is total gross income from all sources with the exceptions listed in Subsection R986-600-616(2), "Excludable Income." If income is not specifically excluded, it is counted. Countable income, for WIOA purposes includes:

   1. (a) gross wages and salaries including severance pay and payment of accrued vacation leave;
   2. (b) net receipts from self-employment, including farming;
   3. (c) pensions and retirement income including railroad and military retirement;
   4. (d) strike benefits from union funds;
   5. (e) workers' compensation benefits;
   6. (f) alimony;
   7. (g) any insurance, annuity, or disability, payments other than SSI, or veterans disability;

   8. (h) merit-based scholarships, fellowships, and assistantships;

      1. (i) dividends;
   9. (j) interest;

   10. (k) net rental income;

       1. (l) net royalties, including tribal payments from casino royalties;
   11. (m) periodic receipts from estates or trusts;
   12. (n) net gambling or lottery winnings;
   13. (o) tribal payments;
   14. (p) disaster relief employment wages;
   15. (q) on the job training wages reimbursed by the Department;
   16. (r) child support;
   17. (s) unemployment compensation;
   18. (t) Social Security Retirement Benefits and Social Security Disability Income that does not include old-age retirement or SSI; and
   19. (u) training stipends not listed in Subsection R986-600-616(2) as excludable income.

2. (2) Excludable Income. Income that is not counted in determining eligibility:

   1. (a) cash payments under a Federal, state, or local public assistance program, including FEP, FEPTP, GA, RRP payment, or EA;
   2. (b) SSI, Old-Age Retirement Benefits, and Survivor's Benefits paid by the Social Security Administration;
   3. (c) payments received from any governmental entity for adoption assistance;
   4. (d) capital gains;
   5. (e) veterans disability payments other than retirement;
   6. (f) educational financial assistance including PELL grants, work-study, and needs-based scholarship assistance;
   7. (g) foster care payments;

   8. (h) tax refunds;

      1. (i) gifts;
   9. (j) loans;

   10. (k) lump-sum inheritances;

       1. (l) one-time insurance payments or compensation for injury;
   11. (m) earned income credit from the IRS;
   12. (n) military service member income, including military pay, military allowances and stipends, and military reserve pay;
   13. (o) reparation payments, including German reparation payments, Radiation Exposure Compensation Act payments, and Black Lung Compensation payments;
   14. (p) guardianship subsidies as paid by a governmental entity;
   15. (q) employment internship opportunity wages reimbursed to the employer by the Department;
   16. (r) stipends received from VISTA, Peace Corps, Foster Grandparents Program, Retired Senior Volunteer Program, Youth Works, Americorps, and Job Corps;
   17. (s) non-cash benefits such as employer-paid or union-paid portion of health insurance or other employee fringe benefits, food or housing received in lieu of wages, federal non-cash benefits programs such as Medicare, Medicaid, SNAP, school lunches, and housing assistance; and
   18. (t) other amounts specifically excluded by federal statute.

KEY: SNAP, WIOA, Workforce Innovation and Opportunity Act

Date of Last Change: January 24, 2023

Notice of Continuation: August 11, 2025

Authorizing, and Implemented or Interpreted Law: 35A-5