31, Code of Federal Regulations, to designate all Program payments as benefit payments. The Secretary shall further issue such rules or guidance as needed to protect Program payments from garnishment. In addition, the Secretary shall issue such rules or guidance as needed to ensure that any funds distributed through the Program do not render recipients ineligible for any other Federal, State, or local benefits or income that they would otherwise have been entitled to receive in the absence of the Program, including excluding any general assistance or targeted supplemental assistance received via the Program from calculation of reportable annual income for the purpose of calculating eligibility for benefits subject to an income-cap threshold. (c) Eligible individual (1) In general The term eligible individual means— (A) a citizen or resident (as such terms are used in section 7701(a)(30)(A) of the Internal Revenue Code of 1986) of the United States