Pub. L. 106-398, tit. XXXVI, subtit. C, sec. 3646 (as amended)
CERTIFICATION OF TREATMENT OF PAYMENTS UNDER OTHER LAWS.
SEC. 3646. [42 U.S.C. 7385e] CERTIFICATION OF TREATMENT OF PAYMENTS UNDER OTHER LAWS.
Compensation or benefits provided to an individual under this title—
(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, United States Code, or the amount of such benefits.
- Cross-references to the US Code
- 42 U.S.C. 7385e