§ 7385e - Certification of treatment of payments under other laws

CHAPTER 84— DEPARTMENT OF ENERGY › SUBCHAPTER XVI— ENERGY EMPLOYEES OCCUPATIONAL ILLNESS COMPENSATION PROGRAM

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.

Notes

Editorial Notes

Amendments

2004—Pub. L. 108–375 substituted “this subchapter” for “part B”.