26-U.S.C.-6409

§6409 – Refunds Disregarded In The Administration of Federal Programs and Federally Assisted Programs

Pathway

Title 26 > Subtitle F > Chapter 65 > Subchapter A > Section 6409

Details

• Reference: Section 6409
• Legend: §6409 – Refunds Disregarded In The Administration of Federal Programs and Federally Assisted Programs
• USCode Year: 2013

Provision Content

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.

(Added Pub. L. 111–312, title VII, §728(a), Dec. 17, 2010, 124 Stat. 3317; amended Pub. L. 112–240, title I, §103(d), Jan. 2, 2013, 126 Stat. 2320.)

Amendments

2013—Pub. L. 112–240 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 Dec. 31, 2012.

Effective Date of 2013 Amendment

Amendment by Pub. L. 112–240 applicable to amounts received after Dec. 31, 2012, see section 103(e)(2) of Pub. L. 112–240, set out as a note under section 24 of this title.

Effective Date

Pub. L. 111–312, title VII, §728(c), Dec. 17, 2010, 124 Stat. 3317, provided that: The amendments made by this section [enacting this section] shall apply to amounts received after December 31, 2009.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6334 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6334, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6407 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6407, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

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