payment shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 12 months, for purposes of determining the eligibility of the recipient (or the recipient’s spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. (g) Regulations Not later than 3 months after the date of enactment of this section, the Secretary of Labor shall issue regulations to carry out this section. . (b) Permissible use of funds (1) Internal Revenue Code of 1986 Section 3304(a)(4) of the Internal Revenue Code of 1986, as amended by section 215, is amended— (A) in subparagraph (G)(ii), by striking and at the end