2. Gross income shall not include payments and benefits directly received by a taxpayer under homeless persons’ assistance programs, including but not limited to assistance in obtaining housing, temporary shelter and short-term financial assistance, as may be established pursuant to subsection h. of section 24 of P.L.1944, c.85 (C. 52:27C-24), or benefits, including imputed income, received pursuant to the “Mortgage Stabilization and Relief Act,” P.L.2008, c.127 (C. 55:14K-82 et al.).

L.1988, c.29, s.2; amended 2008, c.127, s.20.