Section 38-12-40
Subsidy excluded from income; taxation.
Except as required by federal law or regulation, the kinship guardianship subsidy may not be counted as a resource or income in the determination of the kinship guardian's, successor guardian's, or child's eligibility for any public benefits or assistance. Kinship guardianship subsidy payments shall be exempt from any tax levied by the state or any subdivision thereof and shall be exempt from levy, garnishment, attachment, or any other process whatsoever and shall be inalienable.
(Act 2010-712, p. 1744, §11; Act 2016-129, §1.)