42 U.S.C. § 7385e
Certification of treatment of payments under other laws
- Code
- United States Code
- Title
- 42
- Section
- 7385e
- Text current through
- Pub. L. 119-111
What does the statute say?
§ 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.)
Editorial Notes
Amendments
2004—Pub. L. 108–375 substituted “this subchapter” for “part B”.
The text is copied from the official source: uscode.house.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.