Notwithstanding any other provision of law, any refund (or advance payment with respect to a refundable credit) made to any individual under this title shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual (or any other individual) for benefits or assistance (or the amount or extent of benefits or assistance) under any Federal program or under any State or local program financed in whole or in part with Federal funds.
Pub. L. 111–312, title VII, § 728(a)124 Stat. 3317Pub. L. 112–240, title I, § 103(d)126 Stat. 2320(Added , , ; amended , , .)
Editorial Notes
Amendments
Pub. L. 112–2402013— amended section generally. Prior to amendment, section related to refunds disregarded in the administration of Federal programs and federally assisted programs and provided that the provisions were inapplicable to any amount received after .
Statutory Notes and Related Subsidiaries
Effective Date of 2013 Amendment
Pub. L. 112–240section 103(e)(2) of Pub. L. 112–240section 24 of this titleAmendment by applicable to amounts received after , see , set out as a note under .
Effective Date
Pub. L. 111–312, title VII, § 728(c)124 Stat. 3317