45 CFR § 263.23 - How does a State prevent a recipient from using the IDA account for unqualified purposes?

---
identifier: "/us/cfr/t45/s263.23"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "45 CFR § 263.23 - How does a State prevent a recipient from using the IDA account for unqualified purposes?"
title_number: 45
title_name: "Public Welfare"
section_number: "263.23"
section_name: "How does a State prevent a recipient from using the IDA account for unqualified purposes?"
chapter_name: "OFFICE OF FAMILY ASSISTANCE (ASSISTANCE PROGRAMS), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES"
part_number: "263"
part_name: "EXPENDITURES OF STATE AND FEDERAL TANF FUNDS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 604, 607, 609, and 862a; Pub. L. 109-171."
regulatory_source: "64 FR 17893, Apr. 12, 1999, unless otherwise noted."
cfr_part: "263"
---


# 263.23 How does a State prevent a recipient from using the IDA account for unqualified purposes?

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.