42 USC 7385e - Certification of treatment of payments under other laws

U.S Code last checked for updates: Nov 22, 2024

§ 7385e.

Certification of treatment of payments under other laws

Compensation or benefits provided to an individual under this subchapter—

(1)

shall be treated for purposes of the internal revenue laws of the United States as damages for human suffering; and

(2)

shall not be included as income or resources for purposes of determining eligibility to receive benefits described in section 3803(c)(2)(C) of title 31 or the amount of such benefits.

(Pub. L. 106–398, § 1 [div. C, title XXXVI, § 3646], Oct. 30, 2000, 114 Stat. 1654, 1654A–510; Pub. L. 108–375, div. C, title XXXI, § 3162(e), Oct. 28, 2004, 118 Stat. 2186.)

cite as: 42 USC 7385e