Retirement tax questions

This is the code that  you based on?  Please elaborate how this saying  that IHSS income with  Medicaid Waiver not eligible for Roth Contribution?  Thank you.

 

 I.R.C. § 408(o)(5) Special Rule For Difficulty Of Care Payments Excluded From Gross Income — 

In the case of an individual who for a taxable year excludes from gross income under section 131 a qualified foster care payment which is a difficulty of care payment, if—
I.R.C. § 408(o)(5)(A)  
the deductible amount in effect for the taxable year under section 219(b), exceeds
I.R.C. § 408(o)(5)(B)  
the amount of compensation includible in the individual's gross income for the taxable year,
the individual may elect to increase the nondeductible limit under paragraph (2) for the taxable year by an amount equal to the lesser of such excess or the amount so excluded.