Certification of treatment of payments under other laws

Checkout our iOS App for a better way to browser and research.

§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 .)

Amendments

2004-Pub. L. 108–375 substituted "this subchapter" for "part B".


Download our app to see the most-to-date content.