“Income” means adjusted gross income, as defined in the Internal Revenue Code. The term includes, without limitation:
1.
Tax-free interest;
2.
The untaxed portion of a pension, individual retirement account or annuity;
3.
Railroad retirement benefits;
4.
Veterans’ pensions and compensation;
5.
Payments received pursuant to the federal Social Security Act, including supplemental security income, but excluding hospital and medical insurance benefits for persons who are aged or disabled;
6.
Public welfare payments, including allowances for shelter;
7.
Unemployment insurance benefits;
8.
Payments for lost time;
9.
Payments received from disability insurance;
10.
Disability payments received pursuant to workers’ compensation insurance;
11.
Alimony;
12.
Support payments;
13.
Allowances received by dependents of servicemen or servicewomen;
14.
The amount of recognized capital gains and losses excluded from adjusted gross income;
15.
Life insurance proceeds in excess of $5,000;
16.
Bequests and inheritances; and
17.
Gifts of cash of more than $300 not between household members and such other kinds of cash received by a household as the Department specifies by regulation.