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Internal Revenue Code, § 6409. Refunds Disregarded In The Administration Of Federal Programs And Federally Assisted Programs

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 by Pub. L. 111-312, title VII, Sec. 728, Dec. 17, 2010, 124 Stat. 3296; amended by Pub. L. 112-240, title I, Sec. 103(d), Jan. 2, 2013, 126 Stat. 2313.)
BACKGROUND NOTES
AMENDMENTS
2013 - Sec. 6409. Pub. L. 112-240, Sec. 103(d), amended Sec. 6409. Before amendment, it read as follows:
“Sec. 6409. Refunds Disregarded In The Administration Of Federal Programs And Federally Assisted Programs
“(a) In General.—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.
“(b) Termination.—Subsection (a) shall not apply to any amount received after December 31, 2012.”
EFFECTIVE DATE OF 2013 AMENDMENT
Amendment by Sec. 103(d) of Pub. L. 112-240 effective for amounts received after December 31, 2012.
EFFECTIVE DATE
Effective for amounts received after December 31, 2009.