26 U.S.C. § 6409
§ 6409. Refunds disregarded in the administration of Federal programs and federally assisted programs
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 2010 by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Last changed January 2, 2013 by the American Taxpayer Relief Act of 2012.
Every change, newest first (2)
- January 2, 2013American Taxpayer Relief Act of 2012
- December 17, 2010Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.