This Program Instruction (PI) explains the requirement (with exceptions) in title IV, section 421 of PRWORA, as amended, to attribute a sponsor's income and resources to certain non-citizens in determining the eligibility for and amount of a Federal means-tested public benefit. This PI also addresses the distinctions between the deeming provisions under title IV-A, section 408(f) of the Social Security Act and the deeming requirement in title IV, section 421 of PRWORA, as amended. Finally, this PI addresses the authority given to States under PRWORA title IV, section 422 to provide for the attribution of a sponsor's income and resources to the non-citizen in determining the eligibility and amount of a State public benefit.