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2 Options: As requested, this paper identifies a variety of possible approaches to limit the ability of States to use Federal TANF funds to replace previous State expenditures for low-income families. The paper illustrates some of these options, and highlights some key advantages and disadvantages. 1. General Non-Supplantation Provision The most common method tried in the past has been a general legislative prohibition against using Federal funds to replace existing (as established by a baseline year) State or local expenditures for similar programs, purposes or activities. The TANF "new spending" test for maintenance of effort funds and the non-supplantation provision in the former JOBS program are examples of this approach. Pros: Clear straightforward statement of intent. Enhances State human service agency ability to address needs. Preventive in nature. Cons: Somewhat burdensome to collect baseline data (especially local), monitor expenditures by "program" or "activity" and enforce. May limit flexibility and change. May be "gamed" by modifying programs/activities May discourage responsiveness to family needs, especially in States with less record-keeping capacity Attachment B illustrates the draft legislative options that have been suggested for this approach by congressional staff, by the Center on Budget and Policy Priorities (CBPP) and an option based on the JOBS legislative language. To be explicit about what happens if a State violates the non-supplantation provision, the consequences could be outlined as in the potential penalty language included in the attachment. 2. Explicit Prohibitions/Limitations on the Use of Federal Funds Another approach is to focus on the use of Federal funds for specific programs, benefits or activity uses that are believed to lend themselves to supplantation and to constrain the use of funds for these purposes either through an absolute ban or limitation (described here) or a cap (see below). For example: Existing tax credits might be seen as prone to supplantation. To eliminate that possibility, Section 404(a) could be amended to prohibit the use of Federal funds for all tax credits, or tax credits other than State EITC, or State homestead tax credits. As long as these prohibited programs meet a TANF purpose, a State may continue to

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    "ocrText": "2\nOptions:\nAs requested, this paper identifies a variety of possible approaches to limit the ability of\nStates to use Federal TANF funds to replace previous State expenditures for low-income\nfamilies. The paper illustrates some of these options, and highlights some key advantages\nand disadvantages.\n1. General Non-Supplantation Provision\nThe most common method tried in the past has been a general legislative prohibition\nagainst using Federal funds to replace existing (as established by a baseline year) State or\nlocal expenditures for similar programs, purposes or activities. The TANF \"new\nspending\" test for maintenance of effort funds and the non-supplantation provision in the\nformer JOBS program are examples of this approach.\nPros:\nClear straightforward statement of intent.\nEnhances State human service agency ability to address needs.\nPreventive in nature.\nCons:\nSomewhat burdensome to collect baseline data (especially local), monitor\nexpenditures by \"program\" or \"activity\" and enforce.\nMay limit flexibility and change.\nMay be \"gamed\" by modifying programs/activities\nMay discourage responsiveness to family needs, especially in States with less\nrecord-keeping capacity\nAttachment B illustrates the draft legislative options that have been suggested for this\napproach by congressional staff, by the Center on Budget and Policy Priorities (CBPP)\nand an option based on the JOBS legislative language. To be explicit about what happens\nif a State violates the non-supplantation provision, the consequences could be outlined as\nin the potential penalty language included in the attachment.\n2. Explicit Prohibitions/Limitations on the Use of Federal Funds\nAnother approach is to focus on the use of Federal funds for specific programs, benefits\nor activity uses that are believed to lend themselves to supplantation and to constrain the\nuse of funds for these purposes either through an absolute ban or limitation (described\nhere) or a cap (see below). For example:\nExisting tax credits might be seen as prone to supplantation. To eliminate that\npossibility, Section 404(a) could be amended to prohibit the use of Federal funds for\nall tax credits, or tax credits other than State EITC, or State homestead tax credits. As\nlong as these prohibited programs meet a TANF purpose, a State may continue to"
}