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42 U.S.C. § 7385e

Title 42 Chapter 84 Current through PL 119-73 Last updated: March 29, 2026 View on OLRC →
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§ 7385e. Certification of treatment of payments under other laws

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.

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