The Glick decision holds that other federal pensions are no different and their full amount must be reported according to the specific provisions of the Tax Credit law. The fact that the pensions are nontaxable and contributory is again irrelevant.

Local Tax Credit employees are directed to compare the amount of federal pensions received in the prior year by applicants already in the program, and to send form letter HTC-7 for incomplete information to any applicants reporting the same or a lesser amount in the current year. In addition, persons with federal pensions can also be receiving Social Security benefits. Therefore, local Tax Credit employees are directed to check if the applicant has entered a zero (0) in the space above for Social Security under the same item 18. If the applicant has not entered a zero in the space for Social Security, then form letter (HTC-12) should be sent.

VA benefits are not included in this block because we need to separate them from other federal pensions eligible for the Hold Harmless calculation.