Compensation or benefits provided to an individual under this subchapter—
shall be treated for purposes of the internal revenue laws of the United States as damages for human suffering; and
section 3803(c)(2)(C) of title 31 shall not be included as income or resources for purposes of determining eligibility to receive benefits described in or the amount of such benefits.
Pub. L. 106–398, § 1 [div. C, title XXXVI, § 3646]114 Stat. 1654 Pub. L. 108–375, div. C, title XXXI, § 3162(e)118 Stat. 2186 (, , , 1654A–510; , , .)
Editorial Notes
Amendments
Pub. L. 108–3752004— substituted “this subchapter” for “part B”.