Transcription of Part III - Administrative, Procedural, and Miscellaneous
{{id}} {{{paragraph}}}
Example: air traffic controller
Part III - Administrative, Procedural, and Miscellaneous
Part III - Administrative, Procedural, and Miscellaneous Notice 2014-7 PURPOSE This notice provides that certain payments received by an individual care provider under a state Medicaid home and community - based Services Waiver (Medicaid waiver) program, described in this notice, are difficulty of care payments excludable under 131 of the Internal Revenue Code. BACKGROUND Qualified foster care payments Section 131(a) excludes qualified foster care payments from the gross income of a foster care provider. Section 131(b)(1) defines a qualified foster care payment, in part, as any payment under a foster care program of a state or a political subdivision that is either (1) paid to the foster care provider for caring for a qualified foster individual in the foster care provider s home , or (2) a difficulty of care payment.
provider under a state Medicaid Home and Community-Based Services Waiver (Medicaid waiver) program, described in this notice, are difficulty of care payments excludable under § 131 of the Internal Revenue Code. BACKGROUND . Qualified foster care payments. Section 131(a) excludes qualified foster care payments from the gross income of
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: