On-base housing excluded from military family’s income when determining food stamp eligibility.

Petitioner, an army enlistee, lives with his wife and child on a military base.  He receives free housing that is reported as a basic housing allowance for tax purposes; however, under the food stamp manual, in-kind benefits, which are not in the form of money payable to the Petitioner, are excluded from income eligibility calculations.  Had he received a housing allowance to obtain off-base housing, such amounts would be included in his income for purposes of determining food stamp eligibility.