Certification of treatment of payments under other laws
About This Law
/us/usc/t42/s7385e
Title
42 — The Public Health and Welfare
Chapter
CH84
Release
119-84
Release Date
2026-04-17
Section Text
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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
Amendments2004—Pub. L. 108–375 substituted “this subchapter” for “part B”.
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