45 CFR § 263.23
How does a State prevent a recipient from using the IDA account for unqualified purposes?
April 14, 2021
To prevent recipients from using the IDA account improperly, States may do the following:
(a) Count withdrawals as earned income in the month of withdrawal (unless already counted as income);
(b) Count withdrawals as resources in determining eligibility; or
(c) Take such other steps as the State has established in its State plan or written State policies to deter inappropriate use.