Add Louisiana TANF Program

[hua7450]

Summary

Implements Louisiana's Temporary Assistance for Needy Families (TANF) program, known as FITAP (Family Independence Temporary Assistance Program).

Closes #7092

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Louisiana FITAP Income Rules

Regulatory Authority

• Louisiana Administrative Code Title 67, Part III
  • Section 1229 - Income
  • Section 1211 - Minimum Payments
  • Section 1221 - Dependent Child Definition
  • Section 1223 - Citizenship Requirements

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1. INCOME ELIGIBILITY TEST

Single Income Test (Unique to Louisiana)

Louisiana FITAP uses a unique income eligibility structure where the income limit equals the flat grant amount for the household size.

• Rule: Monthly countable income (earned + unearned) cannot exceed the flat grant amount for the number of persons in the assistance unit
• Consequence: When countable income > flat grant, application is denied

Source: LAC 67:III.1229(E)

No Resource Test

Louisiana excludes all resources from eligibility determination.

Source: LAC 67:III.1229

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2. INCOME DEDUCTIONS & EXEMPTIONS

A. Standard Earned Income Deduction

Deduction Type	Amount	Level
Standard Deduction	$120	Per employed member

Source: LAC 67:III.1229(C)(1)

B. Time-Limited Employment Deduction

Deduction Type	Amount	Duration
Time-Limited Deduction	$900	For 6 consecutive months of employment

Note: The 6-month time limit is not implemented in this PR.

Source: LAC 67:III.1229(C)(2)

C. Unearned Income

• Counted dollar-for-dollar (no disregards)
• No child support pass-through or disregard

Source: LAC 67:III.1229

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3. INCOME STANDARDS BY FAMILY SIZE

Louisiana uses flat grant amounts that serve as both the income limit AND the maximum benefit.

Current Amounts (Effective January 2022)

Household Size	Monthly Flat Grant / Income Limit
1	$244
2	$376
3	$484
4	$568
5	$654
6	$732
7	$804
8	$882
9	$954
10	$1,024
11	$1,102
12	$1,180
13	$1,260
14	$1,340
15	$1,424
16	$1,514
17	$1,582
18	$1,678
18+	grant[18] + grant[excess] - $100

Note: Benefits were doubled in January 2022 for the first time since July 2000 (over 21 years unchanged). Inflation had increased 61% since the 2000 benefit levels.

Sources:

• LAC 67:III.1229(D)
• DCFS FITAP Benefits Increase Announcement (January 2022)
• DCFS 2014 TANF State Plan Renewal - Appendix B-911-2 (historical values)

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4. BENEFIT CALCULATION

Formula

Benefit = Flat Grant Amount − Total Countable Income

Where Countable Income =

Countable Earned Income + Gross Unearned Income

And Countable Earned Income =

max(Gross Earned Income − $120 Standard Deduction − $900 Time-Limited Deduction, 0)

Calculation Steps:

1. Determine household size (assistance unit)
2. Look up flat grant amount from payment standard table
3. Calculate gross earned income for all employed members
4. Subtract $120 standard deduction (per employed member)
5. Subtract $900 time-limited deduction (per employed member)
6. Countable earned income = max(result, 0)
7. Total countable income = countable earned + unearned income
8. If countable income > flat grant → NOT ELIGIBLE
9. Benefit = max(flat grant − countable income, 0)

Minimum/Maximum Benefit

• Minimum: $10 (benefits <$10 are not issued) - not implemented in this PR
• Maximum: Flat grant for household size

Source: LAC 67:III.1229

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Not Implemented in This PR

Rule	Source
24-of-60 Month Limit	LAC 67:III.1229
60-Month Lifetime Limit	LAC 67:III.1229
Time-Limited Deduction 6-Month Duration	LAC 67:III.1229(C)(2)
Minimum Benefit Threshold ($10)	LAC 67:III.1211
Dependent Care Deduction	LAC 67:III.1229

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Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (fc2b613) to head (711bf32).
⚠️ Report is 45 commits behind head on main.

Additional details and impacted files

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  Coverage   100.00%   100.00%           
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  Files           10         6    -4     
  Lines          144        81   -63     
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- Hits           144        81   -63     

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