{"data":{"id":"us/42-u.s.c.-7385e","jurisdiction":"us","citation":"42 U.S.C. § 7385e","heading":"Certification of treatment of payments under other laws","body":"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.","path":["Title 42—THE PUBLIC HEALTH AND WELFARE","CHAPTER 84—DEPARTMENT OF ENERGY"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc42@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T06:00:34Z","sha256":"4e7812b7818a9ba4c24d98b392fd0b48e2539429ad10e7c37d5a5c26768f0b2f","source_id":"us","stale":true,"prev":"us/42-u.s.c.-7385d","next":"us/42-u.s.c.-7385f"},"notice":"GroundRules: Original legal text. Not legal advice."}