COVID-19 CDC guidance on responding to people experiencing homelessness

The Center for Disease Control (CDC) has issued guidance regarding steps to protect people experiencing homelessness from COVID-19.  CDC recommends partnerships across local sectors including homeless outreach teams, state and local health departments, hospitals and law enforcement.

CDC’s prevention measures are not to clear encampments during community spread of COVID-19 unless individual housing units are available because doing so increases risk of disease spread.  CDC also recommends ensuring restrooms near encampments have functioning water, hand hygiene materials and bath issue, and they remain open 24 hours per day to people experiencing homelessness.  If toilets or handwashing facilities are not available nearby, portable toilets with handwashing facilities should be brought for encampments of more than 10 people.

Persons experiencing unsheltered homelessness with suspected or confirmed COVID-19 should be provided isolation housing.  Behavioral health teams should be involved in the planning for these sites to facilitate access to community support.  If they need to be hospitalized, a discharge plan should be in place.  (CDC COVID-19 Interim Guidance, March 22, 2020.)

COVID-19 changes to IRS practices

The Internal Revenue Service (IRS) has announced several changes because of COVID-19.  For taxpayers under an existing installment agreement or an offer and compromise agreement, payments due between April 1 and July 15, 2020 are suspended.  Interest will continue to accrue on unpaid balances.

Taxpayers will have until July 15 to provide requested additional information to support a pending offer and compromise application.

Liens and levies will be suspended until July 15.

New delinquent accounts will not be forwarded to private collection agencies until July 15.

IRS generally will not start new field, office and correspondence examinations.  IRS will continue to work refund claims where possible.  In person meetings are suspended.  Examiners will continue examinations remotely when possible.

Taxpayers have until July 15 to respond to the IRS to verify that they qualify for the Earned Income Tax Credit or to verify their income.  Until July 15, the IRS will not deny these credits for failure to provide requested information.  (IR 2020-59, March 25, 2020.)

COVID-19 federal paid leave for workers

The Internal Revenue Service has announced implementation of paid sick leave and child care leave provisions of the Families First Coronavirus Response Act.  Employees of employers with fewer than 500 employees can receive two weeks (up to 80 hours) of paid sick leave at 100% of their pay when the employee is unable to work because the employee is quarantined and/or experiencing COVID-19 symptoms, and is seeking a medical diagnosis. An employee who is unable to work because of the need to care for an individual subject to quarantine, or to care for a child whose school is closed or child care is unavailable because of COVID-19 can receive two weeks (up to 80 hours) of paid sick leave at 2/3 of the employees pay.

An employee who is unable to work because of the need to care for a child whose school is closed or child care is unavailable because of COVID-19 can receive up to an additional ten weeks of paid family and medical leave at 2/3 of the employees pay. Businesses with fewer than 50 employees are exempt from this provision if the leave would jeopardize the ability of the business to continue.

The leave will be paid for by a payroll tax credit deducted from payroll tax payments.  The child care leave provision will be paid for by an income tax credit that covers both the payment to the employee and the cost to maintain health insurance. Self-employed individuals are entitled to equivalent credits.  (IR 2020-57, March 20, 2020.)

COVID-19 suspension of periodic reporting and annual recertification

The California Department of Social Services (CDSS) has issued instructions implementing Executive Order N-29-20 regarding eligibility redeterminations for CalWORKs and CalFresh.  CalWORKs and CalFresh redeterminations are suspended for March, April, and May, 2020, and months or partial months of CalWORKs aid are exempt from being counted toward the 48-month time clock through June, 2020.

For March CalFresh and CalWORKs semi-annual reports (SAR 7s), as many discontinuances as as possible will be stopped using an automated process.  For March SAR 7s that have already been processed, counties must manually rescind any discontinuances as a result of information on the SAR 7.  Processing that resulted in a benefit increase will not be changed.  Counties must stop processing March SAR 7s.

Households will continue to receive benefits in the amount they were eligible for in the month the report was due.  That amount will continue unless the household completes a voluntary or mandatory report resulting in a benefits change.

For March CalFresh annual recertifications and CalWORKs annual redeterminations, households will be granted a new six-month certification period with a recertification due in September, 2020.  All CalFresh households granted a new six month certification period must be issued a notice informing of their new certification period and new recertification due date.  Otherwise, March annual recertifications and redeterminations are handled in the same way as the March SAR 7s.

For April and May CalFresh and CalWORKs SAR 7s, automated mailing of the April and May SAR 7 documents has stopped.  Households will continue to receive benefits in the amount they were eligible for in the month the report was due.  Households must continue to complete all mandatory reports. The waiver of the SAR 7 reporting requirement does not change the household’s originally assigned certification period.  That amount will continue unless the household completes a voluntary or mandatory report resulting in a benefits change.  Counties will disregard any April or May SAR 7s that are submitted.

For April and May CalFresh recertifications and CalFresh retedetminations, households will be granted a new six-month certification period with a recertification due in October or November, respectively.  Automated mailing of May recertification packets will stop.  April recertification packets have already been mailed.  Households will continue to receive benefits in the amount they were eligible for in the month the report was due.  That amount will continue unless the household completes a voluntary or mandatory report resulting in a benefits change.  Counties will disregard any April or May recertifictions or redeterminations that are submitted.

Transitional CalFresh households who have recertification due in March, April or May will need to complete recertification as originally scheduled.

The county welfare department computer systems have stopped all discontinuances set to occur in March, April, May or June for exceeding the 48-month time on aid limit.  Cases that have already been discontinued for exceeding the 48-month time on aid limit in March should be reinstated through June.  People who are on a time-limit extender must continue to meet the extender requirements to remain on aid.

Counties should implement mass informing practices to communicate this change such as a message on their websites, social media and interactive voice response systems. (All County Welfare Directors Letter, March 27, 2020.)

COVID-19 TCAC compliance monitoring and essential management operations

The California Tax Credit Allocation Committee (TCAC) has issued guidance for compliance monitoring and management functions because of COVID-19.  TCAC is cancelling all scheduled inspections until April 30, 2020.  Starting in May, 2020, TCAC will conduct desk audits with physical inspections to occur at a later date.

Day-to-day operation of a property is considered an essential business practice that must continue despite shelter in place and stay at home orders.  TCAC has several recommendations to perform essential business functions and protect the safety of on-site staff and residents including having an emergency protocol plan, limiting office hours and having a sign-up sheet, posting a sign on the window or door of the office about how to apply, and having an online application or drop box to pick up and drop off applications.  (Tax Credit Allocation Committee Memo, March 24, 2020.)