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Exclusion of public assistance benefits (normal tax method)

Program Information

Popular name

N/A

Program Number

TC.146

Program objective

Under the reference tax law baseline, gifts and transfers are not treated as income to the recipients. In contrast, the normal tax method considers cash transfers from the Government as part of the recipients’ income, and thus, treats the exclusion for public assistance benefits under current law as a tax expenditure.

Program expenditures, by FY (2023 - 2025)

This chart shows obligations for the program by fiscal year. All data for this chart was provided by the administering agency and sourced from SAM.gov, USASpending.gov, and Treasury.gov.

For more information on each of these data sources, please see the About the data page.

Additional program information

OMB is working with the U.S. Government Accountability Office (GAO) and agency offices of inspectors general to include links to relevant oversight reports. This section will be updated once this information is made available.

Program details

Categories & sub-categories

Tax Expenditures

Program types