§ 7385e. Certification of treatment of payments under other laws
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/usc/title-42/section-7385eA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.)
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- Pub. L. 106–398, § 1 [div. C, title XXXVI, § 3646]
- 114 Stat. 1654
- Pub. L. 108–375, div. C, title XXXI, § 3162(e)
- 118 Stat. 2186
- Pub. L. 108–375
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§ 7385e
Certification of treatment of payments under other laws
Fed. Reg.×11
C.F.R.×2
Stat. Comp.×1
Stat.×1
Pub. L.Pub. L. 106–398, § 1 [div. C, title XXXVI, § 3646]
Stat.114 Stat. 1654
Pub. L.Pub. L. 108–375, div. C, title XXXI, § 3162(e)
Stat.118 Stat. 2186
Pub. L.Pub. L. 108–375
Cites 6Cited by 15 across 4 sources