26 USC § 139H - Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction

---
identifier: "/us/usc/t26/s139H"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 139H - Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "139H"
section_name: "Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "III"
part_name: "ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 116–25, title I, § 1202(a), July 1, 2019, 133 Stat. 987.)"
---


# § 139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction

section 5317(c)(2) of title 31

Gross income shall not include any interest received from the Federal Government in connection with an action to recover property seized by the Internal Revenue Service pursuant to , United States Code, by reason of a claimed violation of section 5324 of such title.

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**Source Credit**: (Added Pub. L. 116–25, title I, § 1202(a), July 1, 2019, 133 Stat. 987.)

## Statutory Notes and Related Subsidiaries

### Effective Date

> “The amendments made by this section [enacting this section] shall apply to interest received on or after the date of the enactment of this Act [
> 
> ].”

, , , provided that: