Section 121.50  Exempt Earned Income

a)         The earned income of a child residing in the household, who is under 18 years of age and who is attending an elementary or secondary school, is exempt.  The exemption of this income is not altered by temporary interruptions in school attendance, such as semester or summer vacations, provided the child's enrollment will resume following the break.

b)         The exemption in subsection (a) of this Section shall not apply to any training allowances or educational grants received by the child.

c)         The exemption in subsection (a) of this Section shall not apply if the student is an emancipated minor or living alone.

d)         Earnings from employment through the Jobs Training Partnership Act if the individual is under age 19 and under the parental control of another adult household member.  "Parental control" refers to an adult who has responsibility for the well-being, care and maintenance of a child.

e)         Advance payments of the Earned Income Tax Credit.

f)          Earnings, allowances and payments under Title I of the National and Community Service Act of 1990.  These programs include Serve-America, Higher Education Innovative Projects, American Conservation and Youth Corps Programs and National and Community Service Programs.

(Source:  Amended at 21 Ill. Reg. 3156, effective February 28, 1997)