# 97-hr-5470: An act to amend the Internal Revenue Code of 1954 with respect to the tax treatment of periodic payments for damages received on account of personal injury or sickness, and for other purposes.

97-hr-5470, An act to amend the Internal Revenue Code of 1954 with respect to the tax treatment of periodic payments for damages received on account of personal injury or sickness, and for other purposes., is a 97th Congress bill sponsored by Rep. Jacobs, Andrew, Jr. [D-IN-11] (D-IN); status Became Public Law No: 97-473. (as of 2025-10-20).

- Canonical: https://policyrisk.com/legislation/97-hr-5470
- As of: 2025-10-20
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 97-hr-5470
- Congress: 97
- Title: An act to amend the Internal Revenue Code of 1954 with respect to the tax treatment of periodic payments for damages received on account of personal injury or sickness, and for other purposes.
- Status: Became Public Law No: 97-473.
- Introduced: 1982-02-08
- Sponsor: Rep. Jacobs, Andrew, Jr. [D-IN-11] (D-IN)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-10-20

## Summary

An act to amend the Internal Revenue Code of 1954 with respect to the tax treatment of periodic payments for damages received on account of personal injury or sickness, and for other purposes.

## Related bills

- 97-sjres-16: A joint resolution designating January 29, 1981, as "A Day of Thanksgiving to honor our safely returned hostages."
- 97-sjres-61: A joint resolution to authorize and request the President to issue a proclamation designating April 9, 1981, as "African Refugee Relief Day".
- 97-sjres-50: A joint resolution designating July 17, 1981 as "National P.O.W. - M.I.A.Recognition Day."
- 97-sjres-28: A joint resolution designating the week beginning March 7, 1982, as "Women's History Week".
- 97-sjres-64: A joint resolution designating August 13, 1981, as "National Blinded Veterans Recognition Day".
- 97-sjres-87: A joint resolution to authorize and request the President to designate September 13, 1981, as "Commodore John Barry Day".

## Sources
- [97-hr-5470 on Congress.gov](https://www.congress.gov/bill/97th-congress/house-bill/5470)

## Related
- [97-sjres-16: A joint resolution designating January 29, 1981, as "A Day of Thanksgiving to h…](https://policyrisk.com/legislation/97-sjres-16)
- [97-sjres-61: A joint resolution to authorize and request the President to issue a proclamati…](https://policyrisk.com/legislation/97-sjres-61)
- [97-sjres-50: A joint resolution designating July 17, 1981 as "National P.O.W. - M.I.A.Recogn…](https://policyrisk.com/legislation/97-sjres-50)
- [97-sjres-28: A joint resolution designating the week beginning March 7, 1982, as "Women's Hi…](https://policyrisk.com/legislation/97-sjres-28)
- [97-sjres-64: A joint resolution designating August 13, 1981, as "National Blinded Veterans R…](https://policyrisk.com/legislation/97-sjres-64)
- [97-sjres-87: A joint resolution to authorize and request the President to designate Septembe…](https://policyrisk.com/legislation/97-sjres-87)
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Source: PRIA, https://policyrisk.com/legislation/97-hr-5470 (as of 2025-10-20).