Federal · Title 42 — Public Health and Welfare

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

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shall be treated for purposes of the internal revenue laws of the United States as damages for human suffering; and 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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