Code of Alabama
Chapter 9A - In-Home Services and Equipment for Persons With Developmental Disability.
Section 38-9A-8 - Individual and Family Support and Financial Assistance.

(a) Individual and family support is complementary to, but not supplemental to, other assistance or benefits available through other public or private assistance programs.
(b) Financial assistance, or the value of goods or services provided to eligible individuals or families shall not be deemed as income for any purpose, and is exempt from all state and local taxation and reporting.
(c) Financial assistance shall not be alienable by sale, assignment, garnishment, executions, or otherwise.
(d) The individual or family recipient shall decide how financial assistance is used subject to the following:
(1) The family or individual recipient shall submit an annual report stating generally how the assistance was used.
(2) The family or individual recipient shall report promptly any event or condition affecting continued eligibility for support including, but not limited to:
a. Death of a family member.
b. Death of the responsible family adult.
c. Placement outside the home.
d. Change of state of residence.