Public assistance or welfare benefits are not taxed. These include Temporary Assistance for Needy Families (TANF), Supplemental Security Income (SSI) benefits, and the like.
Origin: IRC § 61(a)(1); Rev. Rul. 71-425, 1971-2 C.B. 76
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2019
FY2020
FY2021
FY2022
FY2023
Personal Income Tax
Exclusions from Gross Income
1.008
Exemption of Public Assistance Benefits
Public assistance or welfare benefits are not taxed. These include Temporary Assistance for Needy Families (TANF), Supplemental Security Income (SSI) benefits, and the like.
<a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000061----000-.html" target="_blank">IRC § 61(a)(1)</a>; Rev. Rul. 71-425, 1971-2 C.B. 76
220.3
227.4
232.7
240.2
247.9
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