42 USC § 7385e - Certification of treatment of payments under other laws

---
identifier: "/us/usc/t42/s7385e"
source: "usc"
legal_status: "official_prima_facie"
title: "42 USC § 7385e - Certification of treatment of payments under other laws"
title_number: 42
title_name: "THE PUBLIC HEALTH AND WELFARE"
section_number: "7385e"
section_name: "Certification of treatment of payments under other laws"
chapter_number: 84
chapter_name: "DEPARTMENT OF ENERGY"
subchapter_number: "XVI"
subchapter_name: "ENERGY EMPLOYEES OCCUPATIONAL ILLNESS COMPENSATION PROGRAM"
part_number: "C"
part_name: "Treatment, Coordination, and Forfeiture of Compensation and Benefits"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 106–398, § 1 [div. C, title XXXVI, § 3646], Oct. 30, 2000, 114 Stat. 1654, 1654A–510; Pub. L. 108–375, div. C, title XXXI, § 3162(e), Oct. 28, 2004, 118 Stat. 2186.)"
---


# § 7385e. Certification of treatment of payments under other laws

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.

---

**Source Credit**: (Pub. L. 106–398, § 1 [div. C, title XXXVI, § 3646], Oct. 30, 2000, 114 Stat. 1654, 1654A–510; Pub. L. 108–375, div. C, title XXXI, § 3162(e), Oct. 28, 2004, 118 Stat. 2186.)

## Editorial Notes

### Amendments

2004— substituted “this subchapter” for “part B”.