42 U.S.C. § 1382a | Income; earned and unearned income defined; exclusions from income

(a)

For purposes of this subchapter, income means both earned income and unearned income; and—

(1)

earned income means only—

(A)

section 403(f)(5)(C) of this title section 410(j)(3) of this title section 409(d) of this title wages as determined under but without the application of (and, in the case of cash remuneration paid for service as a member of a uniformed service (other than payments described in paragraph (2)(H) of this subsection or subsection (b)(20)), without regard to the limitations contained in );

(B)

section 411 of this title 1

1 So in original. Probably should be subsection “(a)(15),”.

section 410(j)(3) of this title net earnings from self-employment, as defined in (without the application of the second and third sentences following subsection (a)(11), the last paragraph of subsection (a), and ), including earnings for services described in paragraphs (4), (5), and (6) of subsection (c);

(C)

remuneration received for services performed in a sheltered workshop or work activities center; and

(D)

any royalty earned by an individual in connection with any publication of the work of the individual, and that portion of any honorarium which is received for services rendered; and

(2)

unearned income means all other income, including—

(A)

section 1382 of this title 42 U.S.C. 5121 support and maintenance furnished in cash or kind; except that (i) in the case of any individual (and his eligible spouse, if any) living in another person’s household and receiving support and maintenance in kind from such person, the dollar amounts otherwise applicable to such individual (and spouse) as specified in subsections (a) and (b) of shall be reduced by 33⅓ percent in lieu of including such support and maintenance in the unearned income of such individual (and spouse) as otherwise required by this subparagraph, (ii) in the case of any individual or his eligible spouse who resides in a nonprofit retirement home or similar nonprofit institution, support and maintenance shall not be included to the extent that it is furnished to such individual or such spouse without such institution receiving payment therefor (unless such institution has expressly undertaken an obligation to furnish full support and maintenance to such individual or spouse without any current or future payment therefor) or payment therefor is made by another nonprofit organization, and (iii) support and maintenance shall not be included and the provisions of clause (i) shall not be applicable in the case of any individual (and his eligible spouse, if any) for the period which begins with the month in which such individual (or such individual and his eligible spouse) began to receive support and maintenance while living in a residential facility (including a private household) maintained by another person and ends with the close of the month in which such individual (or such individual and his eligible spouse) ceases to receive support and maintenance while living in such a residential facility (or, if earlier, with the close of the seventeenth month following the month in which such period began), if, not more than 30 days prior to the date on which such individual (or such individual and his eligible spouse) began to receive support and maintenance while living in such a residential facility, (I) such individual (or such individual and his eligible spouse) were residing in a household maintained by such individual (or by such individual and others) as his or their own home, (II) there occurred within the area in which such household is located (and while such individual, or such individual and his spouse, were residing in the household referred to in subclause (I)) a catastrophe on account of which the President declared a major disaster to exist therein for purposes of the Disaster Relief and Emergency Assistance Act [ et seq.], and (III) such individual declares that he (or he and his eligible spouse) ceased to continue living in the household referred to in subclause (II) because of such catastrophe;

(B)

any payments received as an annuity, pension, retirement, or disability benefit, including veterans’ compensation and pensions, workmen’s compensation payments, old-age, survivors, and disability insurance benefits, railroad retirement annuities and pensions, and unemployment insurance benefits;

(C)

prizes and awards;

(D)

payments to the individual occasioned by the death of another person, to the extent that the total of such payments exceeds the amount expended by such individual for purposes of the deceased person’s last illness and burial;

(E)

support and alimony payments, and (subject to the provisions of subparagraph (D) excluding certain amounts expended for purposes of a last illness and burial) gifts (cash or otherwise) and inheritances;

(F)

rents, dividends, interest, and royalties not described in paragraph (1)(E);

(G)

section 1382b(e) of this title section 1382b(e) of this title any earnings of, and additions to, the corpus of a trust established by an individual (within the meaning of ), of which the individual is a beneficiary, to which applies, and, in the case of an irrevocable trust, with respect to which circumstances exist under which a payment from the earnings or additions could be made to or for the benefit of the individual; and

(H)

section 403 of title 37 payments to or on behalf of a member of a uniformed service for housing of the member (and his or her dependents, if any) on a facility of a uniformed service, including payments provided under for housing that is acquired or constructed under subchapter IV of chapter 169 of title 10, or any related provision of law, and any such payments shall be treated as support and maintenance in kind subject to subparagraph (A) of this paragraph.

(b)

In determining the income of an individual (and his eligible spouse) there shall be excluded—

(1)

subject to limitations (as to amount or otherwise) prescribed by the Commissioner of Social Security, if such individual is under the age of 22 and is, as determined by the Commissioner of Social Security, a student regularly attending a school, college, or university, or a course of vocational or technical training designed to prepare him for gainful employment, the earned income of such individual;

(2)

(A)

the first $240 per year (or proportionately smaller amounts for shorter periods) of income (whether earned or unearned) other than income which is paid on the basis of the need of the eligible individual, and

(B)

July 1, 1973September 30, 1985January 1, 1983 monthly (or other periodic) payments received by any individual, under a program established prior to (or any program established prior to such date but subsequently amended so as to conform to State or Federal constitutional standards), if (i) such payments are made by the State of which the individual receiving such payments is a resident, (ii) eligibility of any individual for such payments is not based on need and is based solely on attainment of age 65 or any other age set by the State and residency in such State by such individual, and (iii) on or before , such individual (I) first becomes an eligible individual or an eligible spouse under this title, and (II) satisfies the twenty-five-year residency requirement of such program as such program was in effect prior to ;

(3)

in any calendar quarter, the first—

(A)

$60 of unearned income, and

(B)

$30 of earned income,

of such individual (and such spouse, if any) which, as determined in accordance with criteria prescribed by the Commissioner of Social Security, is received too infrequently or irregularly to be included;

(4)

(A)

if such individual (or such spouse) is blind (and has not attained age 65, or received benefits under this subchapter (or aid under a State plan approved under section 1202 or 1382 of this title) for the month before the month in which he attained age 65), (i) the first $780 per year (or proportionately smaller amounts for shorter periods) of earned income not excluded by the preceding paragraphs of this subsection, plus one-half of the remainder thereof, (ii) an amount equal to any expenses reasonably attributable to the earning of any income, and (iii) such additional amounts of other income, where such individual has a plan for achieving self-support approved by the Commissioner of Social Security, as may be necessary for the fulfillment of such plan,

(B)

if such individual (or such spouse) is disabled but not blind (and has not attained age 65, or received benefits under this subchapter (or aid under a State plan approved under section 1352 or 1382 of this title) for the month before the month in which he attained age 65), (i) the first $780 per year (or proportionately smaller amounts for shorter periods) of earned income not excluded by the preceding paragraphs of this subsection, (ii) such additional amounts of earned income of such individual, if such individual’s disability is sufficiently severe to result in a functional limitation requiring assistance in order for him to work, as may be necessary to pay the costs (to such individual) of attendant care services, medical devices, equipment, prostheses, and similar items and services (not including routine drugs or routine medical services unless such drugs or services are necessary for the control of the disabling condition) which are necessary (as determined by the Commissioner of Social Security in regulations) for that purpose, whether or not such assistance is also needed to enable him to carry out his normal daily functions, except that the amounts to be excluded shall be subject to such reasonable limits as the Commissioner of Social Security may prescribe, (iii) one-half of the amount of earned income not excluded after the application of the preceding provisions of this subparagraph, and (iv) such additional amounts of other income, where such individual has a plan for achieving self-support approved by the Commissioner of Social Security, as may be necessary for the fulfillment of such plan, or

(C)

if such individual (or such spouse) has attained age 65 and is not included under subparagraph (A) or (B), the first $780 per year (or proportionately smaller amounts for shorter periods) of earned income not excluded by the preceding paragraphs of this subsection, plus one-half of the remainder thereof;

(5)

any amount received from any public agency as a return or refund of taxes paid on real property or on food purchased by such individual (or such spouse);

(6)

assistance, furnished to or on behalf of such individual (and spouse), which is based on need and furnished by any State or political subdivision of a State;

(7)

any portion of any grant, scholarship, fellowship, or gift (or portion of a gift) used to pay the cost of tuition and fees at any educational (including technical or vocational education) institution;

(8)

home produce of such individual (or spouse) utilized by the household for its own consumption;

(9)

if such individual is a child, one-third of any payment for his support received from an absent parent;

(10)

any amounts received for the foster care of a child who is not an eligible individual but who is living in the same home as such individual and was placed in such home by a public or nonprofit private child-placement or child-care agency;

(11)

42 U.S.C. 5121 assistance received under the Disaster Relief and Emergency Assistance Act [ et seq.] or other assistance provided pursuant to a Federal statute on account of a catastrophe which is declared to be a major disaster by the President;

(12)

interest income received on assistance funds referred to in paragraph (11) within the 9-month period beginning on the date such funds are received (or such longer periods as the Commissioner of Social Security shall by regulations prescribe in cases where good cause is shown by the individual concerned for extending such period);

(13)

any support or maintenance assistance furnished to or on behalf of such individual (and spouse if any) which (as determined under regulations of the Commissioner of Social Security by such State agency as the chief executive officer of the State may designate) is based on need for such support or maintenance, including assistance received to assist in meeting the costs of home energy (including both heating and cooling), and which is (A) assistance furnished in kind by a private nonprofit agency, or (B) assistance furnished by a supplier of home heating oil or gas, by an entity providing home energy whose revenues are primarily derived on a rate-of-return basis regulated by a State or Federal governmental entity, or by a municipal utility providing home energy;

(14)

42 U.S.C. 1437 12 U.S.C. 1701 12 U.S.C. 1701s 42 U.S.C. 1471 12 U.S.C. 1701q(h) assistance paid, with respect to the dwelling unit occupied by such individual (or such individual and spouse), under the United States Housing Act of 1937 [ et seq.], the National Housing Act [ et seq.], section 101 of the Housing and Urban Development Act of 1965 [], title V of the Housing Act of 1949 [ et seq.], or section 202(h) of the Housing Act of 1959 [];

(15)

the value of any commercial transportation ticket, for travel by such individual (or spouse) among the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands, which is received as a gift by such individual (or such spouse) and is not converted to cash;

(16)

section 1382b(a)(2)(B) of this title interest accrued on the value of an agreement entered into by such individual (or such spouse) representing the purchase of a burial space excluded under , and left to accumulate;

(17)

any amount received by such individual (or such spouse) from a fund established by a State to aid victims of crime;

(18)

2 So in original. Probably should be “Acquisition”.

42 U.S.C. 4636 relocation assistance provided by a State or local government to such individual (or such spouse), comparable to assistance provided under title II of the Uniform Relocation Assistance and Real Property Acquisitions  Policies Act of 1970 which is subject to the treatment required by section 216 of such Act [];

(19)

any refund of Federal income taxes made to such individual (or such spouse) by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit), and any payment made to such individual (or such spouse) by an employer under section 3507 of such Code (relating to advance payment of earned income credit);

(20)

special pay received pursuant to section 310, or paragraph (1) or (3) of section 351(a), of title 37;

(21)

section 1383(a)(2)(F) of this title the interest or other earnings on any account established and maintained in accordance with ;

(22)

any gift to, or for the benefit of, an individual who has not attained 18 years of age and who has a life-threatening condition, from an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 which is exempt from taxation under section 501(a) of such Code—

(A)

in the case of an in-kind gift, if the gift is not converted to cash; or

(B)

in the case of a cash gift, only to the extent that the total amount excluded from the income of the individual pursuant to this paragraph in the calendar year in which the gift is made does not exceed $2,000;

(23)

interest or dividend income from resources—

(A)

section 1382b(a) of this title not excluded under , or

(B)

section 1382b(a) of this title excluded pursuant to Federal law other than ;

(24)

section 101 of title 38 any annuity paid by a State to the individual (or such spouse) on the basis of the individual’s being a veteran (as defined in ), and blind, disabled, or aged;

(25)

section 12573 of this title any benefit (whether cash or in-kind) conferred upon (or paid on behalf of) a participant in an AmeriCorps position approved by the Corporation for National and Community Service under ; and

(26)

section 360ee(b)(2) of title 21 the first $2,000 received during a calendar year by such individual (or such spouse) as compensation for participation in a clinical trial involving research and testing of treatments for a rare disease or condition (as defined in ), but only if the clinical trial—

(A)

has been reviewed and approved by an institutional review board that is established—

(i)

to protect the rights and welfare of human subjects participating in scientific research; and

(ii)

in accord with the requirements under part 46 of title 45, Code of Federal Regulations; and

(B)

meets the standards for protection of human subjects as provided under part 46 of title 45, Code of Federal Regulations.

Aug. 14, 1935, ch. 531 Pub. L. 92–603, title III, § 301Oct. 30, 197286 Stat. 1468 Pub. L. 93–484, § 4Oct. 26, 197488 Stat. 1460 Pub. L. 94–202, § 9Jan. 2, 197689 Stat. 1140 Pub. L. 94–331June 30, 197690 Stat. 781 Pub. L. 94–455, title XXI, § 2125Oct. 4, 197690 Stat. 1920 Pub. L. 94–566, title V, § 505(b)Oct. 20, 197690 Stat. 2686 Pub. L. 95–171, § 8(a)Nov. 12, 197791 Stat. 1355 Pub. L. 96–222, title I, § 101(a)(2)(B)Apr. 1, 198094 Stat. 195 Pub. L. 96–265, title II, § 202(a)June 9, 198094 Stat. 449 Pub. L. 96–473, § 6(g)Oct. 19, 198094 Stat. 2266 Pub. L. 97–35, title XXIII, § 2341(b)Aug. 13, 198195 Stat. 865 Pub. L. 97–424, title V, § 545(a)Jan. 6, 198396 Stat. 2198 Pub. L. 98–21, title IV, § 404(a)Apr. 20, 198397 Stat. 140 Pub. L. 98–369, div. B, title VIJuly 18, 198498 Stat. 1133 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095 Pub. L. 100–203, title IX, § 9120(a)Dec. 22, 1987101 Stat. 1330–309 Pub. L. 100–647, title VIII, § 8103(a)Nov. 10, 1988102 Stat. 3795 Pub. L. 100–707, title I, § 109(p)Nov. 23, 1988102 Stat. 4709 Pub. L. 101–239, title VIIIDec. 19, 1989103 Stat. 2464 Pub. L. 101–508, title VNov. 5, 1990104 Stat. 1388–224 Pub. L. 103–66, title XIII, § 13733(b)Aug. 10, 1993107 Stat. 662 Pub. L. 103–296, title I, § 107(a)(4)Aug. 15, 1994108 Stat. 1478 Pub. L. 103–432, title IIOct. 31, 1994108 Stat. 4467 Pub. L. 104–193, title II, § 213(c)Aug. 22, 1996110 Stat. 2195 Pub. L. 105–306, § 7(a)Oct. 28, 1998112 Stat. 2928 Pub. L. 106–169, title II, § 205(b)Dec. 14, 1999113 Stat. 1834 Pub. L. 106–554, § 1(a)(1) [title V, § 519]Dec. 21, 2000114 Stat. 2763 Pub. L. 108–203, title IVMar. 2, 2004118 Stat. 538–540 Pub. L. 110–245, title IIJune 17, 2008122 Stat. 1637 Pub. L. 111–255, § 3(a)Oct. 5, 2010124 Stat. 2641 Pub. L. 114–63, § 2Oct. 7, 2015129 Stat. 549 Pub. L. 114–328, div. A, title VI, § 618(i)Dec. 23, 2016130 Stat. 2161(, title XVI, § 1612, as added , , ; amended , , ; , , ; , §§ 2(a), 4(a), , , 782; , , ; , , ; , , ; , , ; , title III, § 302(b), , , 451; , , ; , , ; , , ; , , ; , §§ 2616(a), 2639(b), (c), 2663(g)(3), (4), , , 1144, 1145, 1168; , title XVIII, § 1883(d)(2), (3), , , 2918; , , ; , , ; , , ; , §§ 8011(a), 8013(a), , ; , §§ 5031(a), 5033(a), 5034(a), 5035(a), title XI, § 11115(b)(1), , , 1388–225, 1388–414; , , ; , , ; , §§ 264(a), 267(a), , , 4469; , , ; , , ; , , ; , , , 2763A–74; , §§ 430(a), (b), 432(a), 435(a), , ; , §§ 201, 202(a), 203, , , 1638; , (e), , ; , , ; , , .)

Editorial Notes

References in Text

Pub. L. 93–288May 22, 197488 Stat. 143 section 5121 of this titleThe Disaster Relief and Emergency Assistance Act, referred to in subsecs. (a)(2)(A) and (b)(11), is , , , known as the Robert T. Stafford Disaster Relief and Emergency Assistance Act, which is classified principally to chapter 68 (§ 5121 et seq.) of this title. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Section 1382 of this title section 1382 of this title Pub. L. 92–603, title III, § 301Oct. 30, 197286 Stat. 1465Jan. 1, 1974section 1382 of this title, referred to in subsec. (b)(4)(A), (B), is a reference to as it existed prior to the general revision of this subchapter by , , , eff. . The prior section (which is set out as a note under ) continues in effect for Puerto Rico, Guam, and the Virgin Islands.

act Sept. 1, 1937, ch. 896 Pub. L. 93–383, title II, § 201(a)Aug. 22, 197488 Stat. 653 section 1437 of this titleThe United States Housing Act of 1937, referred to in subsec. (b)(14), is , as revised generally by , , , which is classified generally to chapter 8 (§ 1437 et seq.) of this title. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

act June 27, 1934, ch. 847 48 Stat. 1246 section 1701 of Title 12The National Housing Act, referred to in subsec. (b)(14), is , , which is classified principally to chapter 13 (§ 1701 et seq.) of Title 12, Banks and Banking. For complete classification of this Act to the Code, see and Tables.

section 101 of Pub. L. 89–117Aug. 10, 196579 Stat. 451 section 1701s of Title 12Section 101 of the Housing and Urban Development Act of 1965, referred to in subsec. (b)(14), is , title I, , , which enacted and amended sections 1451 and 1465 of this title.

act July 15, 1949, ch. 338 63 Stat. 413 section 1441 of this titleThe Housing Act of 1949, referred to in subsec. (b)(14), is , . Title V of the Housing Act of 1949 is classified generally to subchapter III (§ 1471 et seq.) of chapter 8A of this title. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Pub. L. 91–646Jan. 2, 197184 Stat. 1894 section 2680 of Title 10The Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, referred to in subsec. (b)(18), is , , . Title II of the Act enacted subchapter II (§ 4621 et seq.) of chapter 61 of this title, amended sections 1415, 2473, and 3307 of this title and section 1606 of former Title 49, Transportation, repealed sections 1465 and 3074 of this title, , Armed Forces, sections 501 to 512 of Title 23, Highways, sections 1231 to 1234 of Title 43, Public Lands, and enacted provisions set out as notes under sections 4601 and 4621 of this title and under sections 501 to 512 of Title 23. For complete classification of title II to the Code, see Tables.

The Internal Revenue Code of 1986, referred to in subsec. (b)(19), (22), is classified generally to Title 26, Internal Revenue Code.

Amendments

Pub. L. 114–3282016—Subsec. (b)(20). inserted “, or paragraph (1) or (3) of section 351(a),” after “section 310”.

Pub. L. 114–63, § 2 Pub. L. 111–255, § 3(e)2015—Subsec. (b)(26). , repealed . See 2010 Amendment note and Effective Date of 2015 Amendment note below.

Pub. L. 111–255, § 3(e)Pub. L. 111–255, § 3(a)Oct. 5, 2010Pub. L. 114–63, § 2 Pub. L. 111–2552010—Subsec. (b)(26). , which directed the repeal of the amendment made by , effective 5 years after , was itself repealed by , effective as if included in .

Pub. L. 111–255, § 3(a), added par. (26).

Pub. L. 110–245, § 201(a)section 409(d) of this title2008—Subsec. (a)(1)(A). , inserted “(and, in the case of cash remuneration paid for service as a member of a uniformed service (other than payments described in paragraph (2)(H) of this subsection or subsection (b)(20)), without regard to the limitations contained in )” before semicolon.

Pub. L. 110–245, § 201(b)Subsec. (a)(2)(H). , added subsec. (H).

Pub. L. 110–245, § 202(a)Subsec. (b)(24). , added par. (24).

Pub. L. 110–245, § 203Subsec. (b)(25). , added par. (25).

Pub. L. 108–203, § 432(a)2004—Subsec. (b)(1). , substituted “under the age of 22 and” for “a child who”.

Pub. L. 108–203, § 430(a)Subsec. (b)(3). , amended par. (3) generally. Prior to amendment, par. (3) read as follows: “(A) the total unearned income of such individual (and such spouse, if any) in a month which, as determined in accordance with criteria prescribed by the Commissioner of Social Security, is received too infrequently or irregularly to be included, if such income so received does not exceed $20 in such month, and (B) the total earned income of such individual (and such spouse, if any) in a month which, as determined in accordance with such criteria, is received too infrequently or irregularly to be included, if such income so received does not exceed $10 in such month;”.

Pub. L. 108–203, § 435(a)Subsec. (b)(7). , substituted “fellowship, or gift (or portion of a gift) used to pay” for “or fellowship received for use in paying”.

Pub. L. 108–203, § 430(b)Subsec. (b)(23). , added par. (23).

Pub. L. 106–554, § 1(a)(1) [title V, § 519(1)]section 410(j)(3) of this title2000—Subsec. (a)(1)(A). , inserted “but without the application of ” before semicolon.

Pub. L. 106–554, § 1(a)(1) [title V, § 519(2)]section 410(j)(3) of this titleSubsec. (a)(1)(B). , substituted “the last” for “and the last” and inserted “, and ” after “subsection (a)”.

Pub. L. 106–1691999—Subsec. (a)(2)(G). added subpar. (G).

Pub. L. 105–3061998—Subsec. (b)(22). added par. (22).

Pub. L. 104–1931996—Subsec. (b)(21). added par. (21).

Pub. L. 103–432, § 267(a)1994—Subsec. (a)(1)(C) to (E). , redesignated subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpar. (C) which read as follows: “any refund of Federal income taxes made by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income credit) and any payment made by an employer under section 3507 of such Code (relating to advance payment of earned income credit);”.

Pub. L. 103–296Subsec. (b)(1), (3)(A), (4)(A), (B), (12), (13). substituted “Commissioner of Social Security” for “Secretary” wherever appearing.

Pub. L. 103–432, § 264(a)Pub. L. 101–508, § 5035(a)(2)Subsec. (b)(17). , made technical correction to directory language of . See 1990 Amendment note below.

Pub. L. 103–661993—Subsec. (b)(20). added par. (20).

Pub. L. 101–508, § 5034(a)(1)1990—Subsec. (a)(1)(E). , added subpar. (E).

Pub. L. 101–508, § 5034(a)(2)Subsec. (a)(2)(F). , inserted “not described in paragraph (1)(E)” after “royalties”.

Pub. L. 101–508, § 5033(a)Subsec. (b)(4)(B)(ii). , struck out “(for purposes of determining the amount of his or her benefits under this subchapter and of determining his or her eligibility for such benefits for consecutive months of eligibility after the initial month of such eligibility)” after “income of such individual”.

Pub. L. 101–508, § 5035(a)(1)Subsec. (b)(16). , struck out “and” at end.

Pub. L. 101–508, § 5035(a)(2)Pub. L. 103–432, § 264(a)Subsec. (b)(17). , as amended by , substituted “; and” for period at end.

Pub. L. 101–508, § 5031(a), added par. (17).

Pub. L. 101–508, § 5035(a)(3)Subsec. (b)(18). , added par. (18).

Pub. L. 101–508, § 11115(b)(1)(C)Subsec. (b)(19). , added par. (19).

Pub. L. 101–239, § 8011(a)1989—Subsec. (b)(15). , added par. (15).

Pub. L. 101–239, § 8013(a)Subsec. (b)(16). , added par. (16).

Pub. L. 100–7071988—Subsecs. (a)(2)(A), (b)(11). substituted “Disaster Relief and Emergency Assistance Act” for “Disaster Relief Act of 1974”.

Pub. L. 100–647Subsec. (b)(14). added par. (14).

Pub. L. 100–2031987—Subsec. (a)(2)(D), (E). amended subpars. (D) and (E) generally. Prior to amendment, subpars. (D) and (E) read as follows:

“(D) the proceeds of any life insurance policy to the extent that they exceed the amount expended by the beneficiary for purposes of the insured individual’s last illness and burial or $1,500, whichever is less;

“(E) gifts (cash or otherwise), support and alimony payments, and inheritances; and”.

Pub. L. 99–514, § 1883(d)(2)1986—Subsec. (a)(1)(C). , substituted “section 32” for “section 43”.

Pub. L. 99–514, § 2, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

Pub. L. 99–514, § 1883(d)(3)(A)Subsec. (b)(2). , (B), substituted “, and” for a semicolon in subpar. (A) and a semicolon for a period in subpar. (B).

Pub. L. 99–514, § 1883(d)(3)(C)Subsec. (b)(11) to (13). , provided for technical corrections relating to concluding punctuation in pars. (11) to (13).

Pub. L. 98–369, § 2663(g)(3)1984—Subsec. (b)(2)(B). , realigned margin of subpar. (B).

Pub. L. 98–369, § 2616(a)July 1, 1973, amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “monthly (or other periodic) payments received by any individual, under a program established prior to , if such payments are made by the State of which the individual receiving such payments is a resident, and if eligibility of any individual for such payments is not based on need and is based solely on attainment of age 65 and duration of residence in such State by such individual;”.

Pub. L. 98–369, § 2663(g)(4)Subsec. (b)(9). , inserted a comma after “child”.

Pub. L. 98–369, § 2639(b)Subsec. (b)(13). , temporarily amended par. (13) generally, redesignating former cls. (i) and (ii) as (A) and (B), respectively. See Effective and Termination Dates of 1984 Amendment note below.

Pub. L. 98–211983—Subsec. (b)(13). temporarily substituted “any support or maintenance assistance furnished to or on behalf of such individual (and spouse if any) which (as determined under regulations of the Secretary by such State agency as the chief executive officer of the State may designate) is based on need for such support or maintenance, including assistance received to assist in meeting the costs of home energy (including both heating and cooling), and which” for “any assistance received to assist in meeting the costs of home energy, including both heating and cooling, which (as determined under regulations of the Secretary by such State agency as the chief executive officer of the State may designate) (A) is based on need for such assistance, and (B)”. See Effective and Termination Dates of 1983 Amendments note below.

Pub. L. 97–424 temporarily added par. (13). See Effective and Termination Dates of 1983 Amendments note below.

Pub. L. 97–351981—Subsec. (b)(3). substituted “month” for “calendar quarter” wherever appearing, “such month” for “such quarter” wherever appearing, “$20” for “$60”, and “$10” for “$30”.

Pub. L. 96–473, § 6(g)(1)Pub. L. 96–265, § 202(a)(2)1980—Subsec. (a)(1). , (2), in subpar. (B) substituted “(a)(11)” for “(a)(10)”, and redesignated subpar. (C), as added by , as (D).

Pub. L. 96–265, § 202(a)(2)Pub. L. 96–473, § 6(g)(2), added subpar. (C) which was subsequently redesignated (D) by .

Pub. L. 96–222, § 101(a)(2)(B)(ii), added subpar. (C).

Pub. L. 96–473, § 6(g)(3)Subsec. (b)(2)(B). , substituted “monthly” for “Monthly” and substituted a semicolon for the period at end of subpar. (B).

Pub. L. 96–265, § 302(b)Subsec. (b)(4)(B). , inserted provisions relating to extraordinary work expenses due to severe disability.

Pub. L. 95–1711977—Subsec. (b)(12). added par. (12).

Pub. L. 94–4551976—Subsec. (a)(2)(A)(iii). substituted “seventeenth month” for “fifth month”.

Pub. L. 94–331, § 4(a)(2), added cl. (iii).

Pub. L. 94–202Subsec. (b)(2). designated existing provisions as par. (A) and added par. (B).

Pub. L. 94–566 section 1382e(a) of this titleSubsec. (b)(6). substituted “assistance, furnished to or on behalf of such individual (and spouse), which” for “assistance described in which”.

Pub. L. 94–331, § 2(a)(3)Subsec. (b)(11). , added par. (11).

Pub. L. 93–4841974—Subsec. (a)(2)(A). designated existing provisions as cl. (i) and added cl. (ii).

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Pub. L. 114–63, § 2Oct. 7, 2015129 Stat. 549 section 3(e) of Pub. L. 111–255 Pub. L. 111–255, , , provided that the repeal of , formerly set out as an Effective and Termination Dates of 2010 Amendment note below, is effective as if included in the enactment of .

Effective and Termination Dates of 2010 Amendment

Pub. L. 111–255, § 3(d)Oct. 5, 2010124 Stat. 2641 Pub. L. 111–255, § 3(e)Oct. 5, 2010124 Stat. 2641 Pub. L. 114–63, § 2Oct. 7, 2015129 Stat. 549

“The amendments made by this section [amending this section and sections 1382b and 1396a of this title] shall take effect on the date that is the earlier of—

“(1)

the effective date of final regulations promulgated by the Commissioner of Social Security to carry out this section and such amendments; or

“(2)

Oct. 5, 2010 180 days after the date of enactment of this Act [].”

, , , as amended by , , ; , , , provided that:

Section 3(e) of Pub. L. 111–255 section 3(d) of Pub. L. 111–255Oct. 5, 2010Pub. L. 114–63, § 2Oct. 7, 2015129 Stat. 549 Pub. L. 111–255[, formerly set out below, which repealed , set out above, 5 years after , was itself repealed by , , , effective as if included in .]

Pub. L. 111–255, § 3(e)Oct. 5, 2010124 Stat. 2641 Pub. L. 111–255 section 1305 of this title Pub. L. 111–255Oct. 5, 2010Pub. L. 114–63, § 2Oct. 7, 2015129 Stat. 549 Pub. L. 111–255, , , which provided that (amending this section and sections 1382b and 1396a of this title and enacting provisions set out as notes under this section and ) and the amendments made by were repealed 5 years after , was itself repealed by , , , effective as if included in .

Effective Date of 2008 Amendment

Pub. L. 110–245, title II, § 204June 17, 2008122 Stat. 1638

section 1382b of this titleJune 17, 2008“The amendments made by this title [amending this section and ] shall be effective with respect to benefits payable for months beginning after 60 days after the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 2004 Amendment

Pub. L. 108–203, title IV, § 430(c)Mar. 2, 2004118 Stat. 538

Mar. 2, 2004“The amendments made by this section [amending this section] shall be effective with respect to benefits payable for months in calendar quarters that begin more than 90 days after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 108–203, title IV, § 432(b)Mar. 2, 2004118 Stat. 539

Mar. 2, 2004“The amendment made by this section [amending this section] shall be effective with respect to benefits payable for months that begin on or after 1 year after the date of enactment of this Act [].”

, , , provided that:

Pub. L. 108–203, title IV, § 435(c)Mar. 2, 2004118 Stat. 540

section 1382b of this titleMar. 2, 2004“The amendments made by this section [amending this section and ] shall apply to benefits payable for months that begin more than 90 days after the date of enactment of this Act [].”

, , , provided that:

Effective Date of 1999 Amendment

Pub. L. 106–169, title II, § 205(d)Dec. 14, 1999113 Stat. 1834

January 1, 2000“The amendments made by this section [amending this section and sections 1382b and 1396a of this title] shall take effect on , and shall apply to trusts established on or after such date.”

, , , provided that:

Effective Date of 1998 Amendment

Pub. L. 105–306, § 7(c)Oct. 28, 1998112 Stat. 2928

section 1382b of this titleOct. 28, 1998“The amendments made by this section [amending this section and ] shall apply to gifts made on or after the date that is 2 years before the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 1996 Amendment

Pub. L. 104–193, title II, § 213(d)Aug. 22, 1996110 Stat. 2195

Aug. 22, 1996“The amendments made by this section [amending this section and sections 1382b and 1383 of this title] shall apply to payments made after the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 1994 Amendments

section 264(a) of Pub. L. 103–432 Pub. L. 101–508 section 264(h) of Pub. L. 103–432 section 1320b–9 of this titleAmendment by effective as if included in the provision of to which the amendment relates at the time such provision became law, see , set out as a note under .

Pub. L. 103–296Mar. 31, 1995section 110(a) of Pub. L. 103–296 section 401 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1993 Amendment

Pub. L. 103–66, title XIII, § 13733(c)Aug. 10, 1993107 Stat. 662

section 1382c of this titleAug. 10, 1993“The amendments made by this section [amending this section and ] shall take effect on the 1st day of the 2nd month that begins after the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 1990 Amendment

Pub. L. 101–508, title V, § 5031(d)Nov. 5, 1990104 Stat. 1388–224

“The amendments made by this section [amending this section and sections 1382b and 1383 of this title] shall apply with respect to benefits for months beginning on or after the first day of the 6th calendar month following the month in which this Act is enacted [November 1990].”

, , , provided that:

Pub. L. 101–508, title V, § 5033(b)Nov. 5, 1990104 Stat. 1388–224

Nov. 5, 1990“The amendment made by subsection (a) [amending this section] shall apply to benefits payable for calendar months beginning after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 101–508, title V, § 5034(b)Nov. 5, 1990104 Stat. 1388–225

“The amendments made by subsection (a) [amending this section] shall apply with respect to benefits for months beginning on or after the first day of the 13th calendar month following the month in which this Act is enacted [November 1990].”

, , , provided that:

Pub. L. 101–508, title V, § 5035(c)Nov. 5, 1990104 Stat. 1388–225 Pub. L. 103–66, title XIII, § 13732Aug. 10, 1993107 Stat. 662

section 1382b of this title“The amendments made by this section [amending this section and ] shall apply with respect to benefits for calendar months beginning on or after the first day of the 6th calendar month following the month in which this Act is enacted [November 1990].”

, , , as amended by , , , provided that:

Pub. L. 101–508, title XI, § 11115(e)Nov. 5, 1990104 Stat. 1388–415

December 31, 1990“The amendments made by subsections (a) though [sic] (c) [amending this section and sections 602 and 1382b of this title] shall apply to determinations of income or resources made for any period after .”

, , , provided that:

Effective Date of 1989 Amendment

Pub. L. 101–239, title VIII, § 8011(b)Dec. 19, 1989103 Stat. 2464

Dec. 19, 1989“The amendments made by subsection (a) [amending this section] shall take effect on the 1st day of the 3rd calendar month beginning after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 101–239, title VIII, § 8013(c)Dec. 19, 1989103 Stat. 2465

section 1382b of this titleDec. 19, 1989“The amendments made by subsections (a) and (b) [amending this section and ] shall take effect on the 1st day of the 4th month beginning after the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 1988 Amendment

Pub. L. 100–647, title VIII, § 8103(c)Nov. 10, 1988102 Stat. 3796

section 1382b of this title Pub. L. 100–242 12 U.S.C. 1701qFeb. 5, 1988“The amendments made by this section [amending this section and ] shall be effective as though they had been included in section 162 of the Housing and Community Development Act of 1987 [, see Effective Date of 1988 Amendment note set out under ] at the time of its enactment [].”

, , , provided that:

Effective Date of 1987 Amendment

Pub. L. 100–203, title IX, § 9120(b)Dec. 22, 1987101 Stat. 1330–310

April 1, 1988“The amendments made by subsection (a) [amending this section] shall become effective .”

, , , provided that:

Effective Date of 1984 Amendment

Pub. L. 98–369, div. B, title VI, § 2616(b)July 18, 198498 Stat. 1133

July 18, 1984“The amendment made by subsection (a) [amending this section] shall become effective on the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 98–369, div. B, title VI, § 2639(d)July 18, 198498 Stat. 1145 Pub. L. 100–203, title IX, § 9101Dec. 22, 1987101 Stat. 1330–299

section 602 of this title Pub. L. 97–424 section 404 of Pub. L. 98–21 section 602 of this titleSeptember 30, 1984“The amendments made by this section [amending this section and and repealing section 545(a)–(c) of and , which had previously amended this section and and had provided effective dates for those prior amendments] shall be effective with respect to months which begin after .”

, , , as amended by , , , provided that:

Pub. L. 100–203, title IX, § 9101Dec. 22, 1987101 Stat. 1330–299 section 2639(d) of Pub. L. 98–369Oct. 1, 1987[, , , provided that the amendment made by that section to , set out as a note above, is effective as of .]

Pub. L. 98–369July 18, 1984section 2664(b) of Pub. L. 98–369 section 401 of this titleAmendment by section 2663(g)(3), (4) of effective , but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see , set out as a note under .

Effective and Termination Dates of 1983 Amendment

Pub. L. 97–424, title V, § 545(c)Jan. 6, 198396 Stat. 2198 Pub. L. 98–21, title IV, § 404(c)Apr. 20, 198397 Stat. 140 section 545(a) of Pub. L. 97–424 section 404(a) of Pub. L. 98–21 Pub. L. 98–369, div. B, title VI, § 2639(c)July 18, 198498 Stat. 1145Sept. 30, 1984, , , and , , , which had provided for the effective and termination dates covering the enactment and subsequent amendment of subsec. (b)(13) of this section by and , were repealed by , (d), , , effective with respect to months beginning after .

Effective Date of 1981 Amendment

Pub. L. 97–35 section 2341(c) of Pub. L. 97–35 section 1382 of this titleAmendment by effective with respect to months after first calendar quarter which ends more than five months after August 1981, with provision for transitional payments, see , set out as an Effective Date of 1981 Amendment and Transitional Provisions note under .

Effective Date of 1980 Amendment

Pub. L. 96–265, title II, § 202(b)June 9, 198094 Stat. 449

“The amendments made by subsection (a) [amending this section] shall apply only with respect to remuneration received in months after September 1980.”

, , , provided that:

section 302(b) of Pub. L. 96–265June 9, 1980section 302(c) of Pub. L. 96–265 section 423 of this titleAmendment by applicable with respect to expenses incurred on or after first day of sixth month which begins after , see , set out as a note under .

Pub. L. 96–222, title I, § 101(b)(1)(B)Apr. 1, 198094 Stat. 205

section 602 of this titleDecember 31, 1979“The amendments made by subparagraphs (A) and (B) of subsection (a)(2) [amending this section and ] shall apply to payments for months beginning after .”

, , , provided that:

Effective Date of 1977 Amendment

Pub. L. 95–171, § 8(b)Nov. 12, 197791 Stat. 1355

July 1, 1976June 1, 1976December 31, 1976December 31, 1976Nov. 12, 1977“The amendment made by this section [amending this section] shall be effective , with respect to catastrophes which occurred on or after , and before . With respect to catastrophes which occurred on or after , the amendment made by this section shall be effective the first day of the calendar quarter following enactment of this Act [].”

, , , provided that:

Effective Date of 1976 Amendment

Pub. L. 94–566Oct. 1, 1976section 505(e) of Pub. L. 94–566 section 1382 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 94–331, § 2(b)June 30, 197690 Stat. 782 Pub. L. 95–171, § 6(a)Nov. 12, 197791 Stat. 1355Nov. 12, 1977

June 1, 1976“The amendments made by this Act [amending this section and sections 815, 3402, 6153, and 6154 of Title 26, Internal Revenue Code, and enacting provisions set out as notes under sections 815 and 3402 of Title 26] shall be applicable only in the case of catastrophes which occur on or after .”

, , , as amended by , , , effective the first day of calendar quarter following , provided that:

Pub. L. 94–331, § 4(b)June 30, 197690 Stat. 783 Pub. L. 95–171, § 7(a)Nov. 12, 197791 Stat. 1355Nov. 12, 1977

section 2(b) of Pub. L. 94–331June 1, 1976“The amendments made by this Act [see , set out above] shall be applicable only in the case of catastrophes which occur on or after .”

, , , as amended by , , , effective the first day of calendar quarter following , provided that:

Effective Date of 1974 Amendment

Pub. L. 93–484, § 4Oct. 26, 197488 Stat. 1460Jan. 1, 1974, , , provided that the amendment made by that section is effective .

Effective Date

Pub. L. 92–603, title III, § 301Oct. 30, 197286 Stat. 1465Jan. 1, 1974, , , provided that this section is effective .

Findings

Pub. L. 111–255, § 2Oct. 5, 2010124 Stat. 2640 Pub. L. 111–255, § 3(e)Oct. 5, 2010124 Stat. 2641 Pub. L. 114–63, § 2Oct. 7, 2015129 Stat. 549

“Congress finds the following:

“(1)

Advances in medicine depend on clinical trial research conducted at public and private research institutions across the United States.

“(2)

Pub. L. 97–414 section 301 of Title 21 The challenges associated with enrolling participants in clinical research studies are especially difficult for studies that evaluate treatments for rare diseases and conditions (defined by the Orphan Drug Act [, see Short Title of 1983 Amendments note set out under , Food and Drugs] as a disease or condition affecting fewer than 200,000 Americans), where the available number of willing and able research participants may be very small.

“(3)

In accordance with ethical standards established by the National Institutes of Health, sponsors of clinical research may provide payments to trial participants for out-of-pocket costs associated with trial enrollment and for the time and commitment demanded by those who participate in a study. When offering compensation, clinical trial sponsors are required to provide such payments to all participants.

“(4)

The offer of payment for research participation may pose a barrier to trial enrollment when such payments threaten the eligibility of clinical trial participants for Supplemental Security Income and Medicaid benefits.

“(5)

With a small number of potential trial participants and the possible loss of Supplemental Security Income and Medicaid benefits for many who wish to participate, clinical trial research for rare diseases and conditions becomes exceptionally difficult and may hinder research on new treatments and potential cures for these rare diseases and conditions.”

, , , as amended by , , ; , , , provided that:

Section 3(e) of Pub. L. 111–255 section 2 of Pub. L. 111–255Oct. 5, 2010Pub. L. 114–63, § 2Oct. 7, 2015129 Stat. 549 Pub. L. 111–255[, formerly set out as an Effective and Termination Dates of 2010 Amendment note above, which repealed , set out above, 5 years after , was itself repealed by , , , effective as if included in .]

Application to Northern Mariana Islands

Oct. 24, 1977section 1801 of Title 48For applicability of this section to Northern Mariana Islands, see section 502(a)(1) of the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America and Proc. No. 4534, , 42 F.R. 6593, set out as notes under , Territories and Insular Possessions.

Puerto Rico, Guam, and Virgin Islands

Pub. L. 92–603Jan. 1, 1974section 303(b) of Pub. L. 92–603 section 301 of this titleEnactment of provisions of , eff. , not applicable to Puerto Rico, Guam, and the Virgin Islands, see , set out as a note under .