Definition of Income

To be used by Hill-Burton facilities

For purposes of determining financial eligibility under the Hill-Burton uncompensated services program, income includes total annual cash receipts before taxes from all sources, with the exceptions noted below:

• wages and salaries before any deductions;
• net receipts from non-farm self-employment (receipts from a person's own unincorporated business, professional enterprise, or partnership, after deductions for business expenses);
• net receipts from farm self-employment (receipts from a farm which one operates as an owner, renter, or sharecropper, after deductions for farm operating expenses);
• regular payments from social security, railroad retirement, unemployment compensation, strike benefits from union funds, workers' compensation, veterans' payments, public assistance (including Aid to Families with Dependent Children or Temporary Assistance for Needy Families, Supplemental Security Income, and non-Federally-funded General Assistance or General Relief money payments), and training stipends;
• alimony, child support, and military family allotments or other regular support from an absent family member or someone not living in the household;
• private pensions, government employee pensions (including military retirement pay), and regular insurance or annuity payments;
• college or university scholarships, grants, fellowships, and assistantships; and
• dividends, interest, net rental income, net royalties, periodic receipts from estates or trusts, and net gambling or lottery winnings.

For official statistical purposes, income does not include the following types of money received:

• capital gains;
• any assets drawn down as withdrawals from a bank, the sale of property, a house, or a car; and
• tax refunds, gifts, loans, lump-sum inheritances, one-time insurance payments, or compensation for injury.

Also excluded are noncash benefits, such as:

• employer-paid or union-paid portion of health insurance or other employee fringe benefits;
• food or housing received in lieu of wages;
• the value of food and fuel produced and consumed on farms;
• the imputed value of rent from owner-occupied non-farm or farm housing; and
• Medicare, Medicaid, food stamps, school lunches, and housing assistance.