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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS · Subchapter A— Procedure in General · § 6409

§ 6409. Refunds disregarded in the administration of Federal programs and federally assisted programs

241 words·~1 min read·/usc/title-26/section-6409

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Notwithstanding any other provision of law, any refund (or advance payment with respect to a refundable credit) made to any individual under this title shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual (or any other individual) for benefits or assistance (or the amount or extent of benefits or assistance) under any Federal program or under any State or local program financed in whole or in part with Federal funds.
(Added Pub. L. 111–312, title VII, § 728(a), Dec. 17, 2010, 124 Stat. 3317; amended Pub. L. 112–240, title I, § 103(d), Jan. 2, 2013, 126 Stat. 2320.)
Connections18 cite this · traces to 1
7 references not yet in our index
  • Pub. L. 111–312, title VII, § 728(a)
  • 124 Stat. 3317
  • Pub. L. 112–240, title I, § 103(d)
  • 126 Stat. 2320
  • Pub. L. 112–240
  • section 103(e)(2) of Pub. L. 112–240
  • Pub. L. 111–312, title VII, § 728(c)
Citation graph
cites case law
§ 6409
Refunds disregarded in the administration of Federal programs and federally assisted programs
Fed. Reg.×10
C.F.R.×3
Stat.×3
Stat. Comp.×1
U.S.C.×1
Pub. L.Pub. L. 111–312, title VII, § 728(a)
Stat.124 Stat. 3317
Pub. L.Pub. L. 112–240, title I, § 103(d)
Stat.126 Stat. 2320
Pub. L.Pub. L. 112–240
Cites 8 · showing 6Cited by 18 across 5 sources
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