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 section 5317(c)(2) of title 31, United States Code, by reason of a claimed
violation of section 5324 of such title.
(Added by Pub. L. 116-25,
title I, Sec. 1202(a), July 1 , 2019, 133 Stat. 981.)
Amendment by Pub. L. 116-25, Sec. 1202(a), applicable to interest received on or after the date of the enactment of this Act
[Enacted: July 1, 2019].