NEUMAN, Justice.
This appeal concerns an attempt by the Department of Human Services (DHS) to offset an overpayment of family investment program (FIP) benefits against a rent tax credit issued by the Iowa Department of Revenue in accordance with Iowa Code section 425.16 (1995). The question is whether the disability benefit exemption of Iowa Code section 627.6(8)(c) applies in this situation to protect a disabled person from the offset procedures. We conclude the...
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