U.S Code last checked for updates: Jan 18, 2025
All TitlesTitle 26Subtitle AChapter 1Subchapter BPart III
§ 139.
Disaster relief payments
(a)
General rule
(b)
Qualified disaster relief payment defined
For purposes of this section, the term “qualified disaster relief payment” means any amount paid to or for the benefit of an individual—
(1)
to reimburse or pay reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster,
(2)
to reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence or repair or replacement of its contents to the extent that the need for such repair, rehabilitation, or replacement is attributable to a qualified disaster,
(3)
by a person engaged in the furnishing or sale of transportation as a common carrier by reason of the death or personal physical injuries incurred as a result of a qualified disaster, or
(4)
if such amount is paid by a Federal, State, or local government, or agency or instrumentality thereof, in connection with a qualified disaster in order to promote the general welfare,
but only to the extent any expense compensated by such payment is not otherwise compensated for by insurance or otherwise.
(c)
Qualified disaster defined
For purposes of this section, the term “qualified disaster” means—
(1)
a disaster which results from a terroristic or military action (as defined in section 692(c)(2)),
(2)
a federally declared disaster (as defined by section 165(i)(5)(A)),
(3)
a disaster which results from an accident involving a common carrier, or from any other event, which is determined by the Secretary to be of a catastrophic nature, or
(4)
with respect to amounts described in subsection (b)(4), a disaster which is determined by an applicable Federal, State, or local authority (as determined by the Secretary) to warrant assistance from the Federal, State, or local government or agency or instrumentality thereof.
(d)
Coordination with employment taxes
(e)
No relief for certain individuals
(f)
Exclusion of certain additional payments
(g)
Qualified disaster mitigation payments
(1)
In general
(2)
Qualified disaster mitigation payment defined
(3)
No increase in basis
(h)
Denial of double benefit
(Added Pub. L. 107–134, title I, § 111(a), Jan. 23, 2002, 115 Stat. 2432; amended Pub. L. 109–7, § 1(a), Apr. 15, 2005, 119 Stat. 21; Pub. L. 110–343, div. C, title VII, § 706(a)(2)(D)(iv), Oct. 3, 2008, 122 Stat. 3922; Pub. L. 115–141, div. U, title IV, § 401(a)(41), (b)(10)(A), Mar. 23, 2018, 132 Stat. 1186, 1202.)
cite as: 26 USC 139
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