263.23—How does a State prevent a recipient from using the IDA account for unqualified purposes?
         To prevent recipients from using the IDA account improperly, States may do the following:
    
    
        
        (a) 
         Count withdrawals as earned income in the month of withdrawal (unless already counted as income);
    
    
    
        
        (c) 
         Take such other steps as the State has established in its State plan or written State policies to deter inappropriate use.