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Code · BILL · 119th Congress · H.R. 5865 (Introduced in House) — To establish the Thalidomide Survivors Compensation Program, and for other purposes. · Sec. 6

Sec. 6. Compensation under Thalidomide Survivors Compensation Program excludable from income tax

113 words·~1 min read·/bill/119/hr/5865/ih/section-6·

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Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139L the following new section: Gross income shall not include compensation received by an individual under the Thalidomide Survivors Compensation Act of 2025 . . The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139L the following new item: Sec. 139M. Compensation under the Thalidomide Survivors Compensation Program. . The amendments made by this section shall apply to amounts received after the date of enactment of this Act, in taxable years ending after such date.
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