(A)Sources of income that are subject to withholding or deduction include but are not limited to:

(1)Income from a payor;

(2)Funds on deposit in any demand account, checking or negotiable withdrawal order account, savings account, time deposit account, or the cash portion of a money market mutual fund account;

(3)Income or benefits from federal agencies, including military branches and social security disability or retirement benefits;

(4)Benefits paid by the department of veterans affairs if such payment is remuneration for employment; and

(5)Payments described in 5 C.F.R. 581.103 (revised 3/26/1998).

(B)Sources of income that are not subject to withholding or deduction include but are not limited to:

(1)Not withstanding any other provision of law, monetary benefits paid by the department of veterans affairs that are generally based on the veteran's disability, war-time service, or disability from service-connected injury or disease;

(2)Means-tested income or benefits including, but not limited to, supplemental security income benefits;

(3)Payments described in 5 C.F.R. 581.104 (revised 3/26/1998); and

(4)Funds in an account with a financial institution that represent a protected benefit.

Five Year Review (FYR) Dates: 9/21/2023 and 09/21/2028

Certification: CERTIFIED ELECTRONICALLY

Date: 09/21/2023

Promulgated Under: 119.03

Statutory Authority: 3125.25

Rule Amplifies: 3121.03

Prior Effective Dates: 01/01/1987 (Emer.), 03/20/1987, 12/01/1987, 03/18/1991, 07/15/1992, 12/31/1993, 01/01/1995, 06/21/1996, 07/22/1996, 01/01/1998, 12/01/2001, 09/01/2005, 01/01/2008, 01/01/2011, 10/15/2018