Statute · United States Code

42 U.S.C. § 7385e — Certification of treatment of payments under other laws

42 U.S.C. § 7385e

Type
Statute
Source
United States Code
Jurisdiction
Federal
Date
2025-01-06
Topic
employee-benefits-and-executive-compensation

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.

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.