Title 42 — The Public Health and WelfareRelease 119-73
§7385e Certification of treatment of payments under other laws
Title 42 › Chapter CHAPTER 84— - DEPARTMENT OF ENERGY › Subchapter SUBCHAPTER XVI— - ENERGY EMPLOYEES OCCUPATIONAL ILLNESS COMPENSATION PROGRAM › Part Part C— - Treatment, Coordination, and Forfeiture of Compensation and Benefits › § 7385e
Summary
Payments under this subchapter count for federal taxes as pain-and-suffering damages and are not income or resources for benefits under 31 U.S.C. 3803(c)(2)(C).
Full Legal Text
Title 42, §7385e
The Public Health and Welfare — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2004—Pub. L. 108–375 substituted “this subchapter” for “part B”.
Reference
Citations & Metadata
Citation
42 U.S.C. § 7385e
Title 42 — The Public Health and Welfare
Last Updated
Apr 6, 2026
Release point: 119-73