New York Laws
Title 1 - General Provisions
131-N - Exemption of Income and Resources.

* § 131-n. Exemption of income and resources. 1. The following
resources shall be exempt and disregarded in calculating the amount of
benefits of any household under any public assistance program: (a) cash
and liquid or nonliquid resources up to two thousand five hundred
dollars for applicants, three thousand seven hundred fifty dollars for
applicants in households in which any member is sixty years of age or
older or is disabled or ten thousand dollars for recipients, (b) an
amount up to four thousand six hundred fifty dollars in a separate bank
account established by an individual while currently in receipt of
assistance for the sole purpose of enabling the individual to purchase a
first or replacement vehicle for the recipient to seek, obtain or
maintain employment, so long as the funds are not used for any other
purpose, (c) an amount up to one thousand four hundred dollars in a
separate bank account established by an individual while currently in
receipt of assistance for the purpose of paying tuition at a two-year or
four-year accredited post-secondary educational institution, so long as
the funds are not used for any other purpose, (d) the home which is the
usual residence of the household, (e) one automobile, up to ten thousand
dollars fair market value, through March thirty-first, two thousand
seventeen; one automobile, up to eleven thousand dollars fair market
value, from April first, two thousand seventeen through March
thirty-first, two thousand eighteen; and one automobile, up to twelve
thousand dollars fair market value, beginning April first, two thousand
eighteen and thereafter, or such other higher dollar value as the local
social services district may elect to adopt, (f) one burial plot per
household member as defined in department regulations, (g) bona fide
funeral agreements up to a total of one thousand five hundred dollars in
equity value per household member, (h) funds in an individual
development account established in accordance with subdivision five of
section three hundred fifty-eight of this chapter and section four
hundred three of the social security act, (i) for a period of six
months, real property which the household is making a good faith effort
to sell, in accordance with department regulations and tangible personal
property necessary for business or for employment purposes in accordance
with department regulations, and (j) funds in a qualified tuition
program that satisfies the requirement of section 529 of the Internal
Revenue Code of 1986, as amended, and (k) funds in a New York achieving
a better life experience savings account established in accordance with
article eighty-four of the mental hygiene law.

If federal law or regulations require the exemption or disregard of
additional income and resources in determining need for family
assistance, or medical assistance not exempted or disregarded pursuant
to any other provision of this chapter, the department may, by
regulations subject to the approval of the director of the budget,
require social services officials to exempt or disregard such income and
resources. Refunds resulting from earned income tax credits shall be
disregarded in public assistance programs.

2. If and to the extent permitted by federal law and regulations,
amounts received under section 105 of Public Law 100-383 as reparation
payments for internment of Japanese-Americans and payments made to
individuals because of their status as victims of Nazi persecution as
defined in P.L. 103-286 shall be exempt from consideration as income or
resources for purposes of determining eligibility for and the amount of
benefits under any program provided under the authority of this chapter
and under title XX of the Social Security Act.

3. The department is authorized to establish regulations defining
income and resources. The department is further authorized to promulgate

regulations it deems necessary to prevent the improper establishment and
use of accounts for purchase of first or replacement vehicles.

* NB Effective until August 22, 2025

* § 131-n. Additional exemption of income and resources pursuant to
federal law and regulations. 1. If federal law or regulations require,
as a condition of qualifying for federal financial participation, the
exemption or disregard of income and resources in determining need for
aid to dependent children, or medical assistance not exempted or
disregarded pursuant to any other provision of this chapter, the
department may, by regulations subject to the approval of the director
of the budget, require social services officials to exempt or disregard
such income and resources. Such exemptions and disregards shall be
limited solely to income resulting from increases in social security
benefits authorized by Public Law 92-336, and refunds required to be
disregarded in federally aided programs by Public Law 94-164 for months
prior to July first, nineteen hundred seventy-six, or any other federal
law extending the requirement that refunds resulting from earned income
tax credits be disregarded in federally aided programs.

2. If and to the extent permitted by federal law and regulations,
amounts received under section 105 of Public Law 100-383 as reparation
payments for internment of Japanese-Americans and payments made to
individuals because of their status as victims of Nazi persecution as
defined in P.L. 103-286 shall be exempt from consideration as income or
resources for purposes of determining eligibility for and the amount of
benefits under any program provided under the authority of this article
and under title XX of the Social Security Act; provided, however, that
such treatment shall be applied in the home relief program only to the
extent that it is permitted under federal law in the program of aid to
dependent children.

* NB Effective August 22, 2025

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