§ 24.2(a)(14) excludes earnings of dependent children under 18.
Appendix A refers to a HUD-published list of federally Mandated Exclusions From Income.
Available on FHWA's Web site at: http://www.fhwa.dot.gov/real_estate/practitioners/uniform_act/relocation/exclusions.cfm
The FHWA Web site provides a link to HUD's most recent publication listing the Mandated Exclusions. The guidance in the rule, and especially in the Appendix A, points out that the agency should also contact the Federal agency if they encounter a subsidy that may come from a program starting later than the last published list.
Examples of funds excluded from income:
Alaska Native claims settlements payments.
Scholarships funded under Title IV of the Higher Education Act of 1965.
Agent Orange Settlement Funds.
Earned Income Tax Credits.