Implement Alabama Family Assistance program

[hua7450]

Summary

Implements Alabama Family Assistance (TANF) program.

Fixes #4012

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Alabama TANF Income Rules

Regulatory Authority

• Alabama DHR Family Assistance Eligibility Requirements (DHR-FAD-595)
• Alabama DHR Public Assistance Payment Manual Section 3215 (Income Deductions)

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1. INCOME ELIGIBILITY TESTS

Income Test

• Limit: Countable income must be ≤ Payment Standard for family size
• No gross income test: Alabama uses only a single net income test
• No asset limit: Alabama has eliminated the asset test for TANF

Source: Alabama DHR Family Assistance Eligibility Requirements

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2. INCOME DEDUCTIONS & EXEMPTIONS (IMPLEMENTED)

A. Work-Related Expense Deduction

Income Type	Deduction
All earned income	20% of gross earnings

Source: Alabama DHR Public Assistance Payment Manual - Section 3215.B Work Expenses

B. Child Care Expense Deduction

Expense Type	Deduction
Child care expenses	Actual costs paid

Source: Alabama DHR Public Assistance Payment Manual - Section 3215.B Dependent Care Expenses

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3. INCOME STANDARDS BY FAMILY SIZE

Family Size	2002-01-01	2023-10-01
1	$165	$264
2	$190	$304
3	$215	$344
4	$245	$392
5	$275	$440
6	$305	$488
7	$335	$536
8	$365	$584
9	$395	$632
10	$425	$680
11	$455	$728
12	$485	$776
13	$515	$824
14	$545	$872
15	$575	$920
16	$605	$968

Note: 60% increase effective October 2023.

Sources:

• Alabama 2021 TANF State Plan - Attachment E Payment Standards
• Alabama 2024 TANF State Plan - Payment Standards

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4. BENEFIT CALCULATION

Formula:

Benefit = Payment Standard − Countable Income

Where Countable Income =

Countable Earned Income + Unearned Income

And Countable Earned Income =

Gross Earned Income − (Gross Earned Income × 20%) − Child Care Expenses

Calculation Steps:

1. Start with gross earned income (employment + self-employment)
2. Subtract 20% work expense deduction
3. Subtract child care expenses = Countable Earned Income
4. Add unearned income = Countable Income
5. Subtract countable income from Payment Standard = Benefit

Family Size Cap

• Maximum family size: 16 persons (families larger than 16 receive the 16-person payment standard)

Source: Alabama 2024 TANF State Plan - Payment Standards

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5. NOT IMPLEMENTED IN THIS PR

The following Alabama TANF rules are not implemented in this PR:

• Self-Employment Operating Expense Deduction (40%): Self-employment income should have 40% deducted as operating expenses before the 20% work expense deduction is applied (Section 3215.A)
• $10 Minimum Benefit: Benefits must be at least $10; if calculated benefit is less than $10, the family is ineligible (Section 3116)
• 100% Earnings Disregard for New Employment: All earnings from new employment are disregarded for the first 12 months that wages are received (Section 3215-C)
• Full-Time Student Earnings Disregard: All earned income of dependent children who are full-time students is disregarded (Section 3215-C.1)
• Income Deeming Rules: Income deeming from senior parents of minor parents, alleged fathers, and stepparents (Sections 3125-B, 3125-D, 3125-E)
• Incapacitated Adult Care Expense Deduction: Care expenses for incapacitated adults (parent/stepparent) living in the same home (Section 3115.B)

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Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (1ceb893) to head (0d24349).
⚠️ Report is 10 commits behind head on main.

Additional details and impacted files

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  Coverage   100.00%   100.00%             
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  Files            1         6      +5     
  Lines         3175        77   -3098     
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- Hits          3175        77   -3098     

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