ExemptGrossIncomeTest

If ExemptGrossIncomeTest = "own children, related children, and official foster children" then related children (HhFamilyRelation = 3 to 24) and official foster children (ExpandedRelation = 11) are exempt from the gross income test if they are under the age of 19, under 24 and a full-time student, or are permanently and totally disabled. The CPS does not distinguish between relatives who are nephews and nieces (who are exempt under the real world rules) and those who are cousins (who are not exempt under the real world rules) so TRIM3 models all related children as exempt.

If ExemptGrossIncomeTest = "own children and foster children", then the householder's own children (HhFamilyRelation = 3 to 12), official foster children (ExpandedRelation = 11) and unrelated individual children < 15 (HhFamilyRelation = 36) are exempt from the gross income test if they are under the age of 19, or are under 24 and a full-time student. There is no exemption on the basis of disability.