42 U.S.C. § 7385e

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 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.

42 U.S.C. § 7385e

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

AMENDMENTS2004- Pub. L. 108-375 substituted "this subchapter" for "part B".