Ops Memo 2011-15: TAFDC and SNAP – Income Tax Refunds as Noncountable Assets

Purpose of Memo:

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 was signed into law on December 17, 2010. This law makes changes to how the TAFDC and SNAP programs treat Federal income tax refunds.

This memo outlines changes to how federal income tax refunds are treated as assets for TAFDC and certain SNAP cases. Important: Income tax refunds continue to be noncountable income for TAFDC (see 106 CMR 204.120 (I)) and SNAP (see 106 363.230 (K)).