{"identifier":"/us/usc/t42/s1382a","title_num":"42","num":"§ 1382a.","heading":"Income; earned and unearned income defined; exclusions from income","status":null,"guid":"id6812855b-4aa7-11eb-94f5-9ff2c44f6f3c","source_credit":"(Aug. 14, 1935, ch. 531, title XVI, § 1612, as added Pub. L. 92–603, title III, § 301, Oct. 30, 1972, 86 Stat. 1468; amended Pub. L. 93–484, § 4, Oct. 26, 1974, 88 Stat. 1460; Pub. L. 94–202, § 9, Jan. 2, 1976, 89 Stat. 1140; Pub. L. 94–331, §§ 2(a), 4(a), June 30, 1976, 90 Stat. 781, 782; Pub. L. 94–455, title XXI, § 2125, Oct. 4, 1976, 90 Stat. 1920; Pub. L. 94–566, title V, § 505(b), Oct. 20, 1976, 90 Stat. 2686; Pub. L. 95–171, § 8(a), Nov. 12, 1977, 91 Stat. 1355; Pub. L. 96–222, title I, § 101(a)(2)(B), Apr. 1, 1980, 94 Stat. 195; Pub. L. 96–265, title II, § 202(a), title III, § 302(b), June 9, 1980, 94 Stat. 449, 451; Pub. L. 96–473, § 6(g), Oct. 19, 1980, 94 Stat. 2266; Pub. L. 97–35, title XXIII, § 2341(b), Aug. 13, 1981, 95 Stat. 865; Pub. L. 97–424, title V, § 545(a), Jan. 6, 1983, 96 Stat. 2198; Pub. L. 98–21, title IV, § 404(a), Apr. 20, 1983, 97 Stat. 140; Pub. L. 98–369, div. B, title VI, §§ 2616(a), 2639(b), (c), 2663(g)(3), (4), July 18, 1984, 98 Stat. 1133, 1144, 1145, 1168; Pub. L. 99–514, § 2, title XVIII, § 1883(d)(2), (3), Oct. 22, 1986, 100 Stat. 2095, 2918; Pub. L. 100–203, title IX, § 9120(a), Dec. 22, 1987, 101 Stat. 1330–309; Pub. L. 100–647, title VIII, § 8103(a), Nov. 10, 1988, 102 Stat. 3795; Pub. L. 100–707, title I, § 109(p), Nov. 23, 1988, 102 Stat. 4709; Pub. L. 101–239, title VIII, §§ 8011(a), 8013(a), Dec. 19, 1989, 103 Stat. 2464; Pub. L. 101–508, title V, §§ 5031(a), 5033(a), 5034(a), 5035(a), title XI, § 11115(b)(1), Nov. 5, 1990, 104 Stat. 1388–224, 1388–225, 1388–414; Pub. L. 103–66, title XIII, § 13733(b), Aug. 10, 1993, 107 Stat. 662; Pub. L. 103–296, title I, § 107(a)(4), Aug. 15, 1994, 108 Stat. 1478; Pub. L. 103–432, title II, §§ 264(a), 267(a), Oct. 31, 1994, 108 Stat. 4467, 4469; Pub. L. 104–193, title II, § 213(c), Aug. 22, 1996, 110 Stat. 2195; Pub. L. 105–306, § 7(a), Oct. 28, 1998, 112 Stat. 2928; Pub. L. 106–169, title II, § 205(b), Dec. 14, 1999, 113 Stat. 1834; Pub. L. 106–554, § 1(a)(1) [title V, § 519], Dec. 21, 2000, 114 Stat. 2763, 2763A–74; Pub. L. 108–203, title IV, §§ 430(a), (b), 432(a), 435(a), Mar. 2, 2004, 118 Stat. 538–540; Pub. L. 110–245, title II, §§ 201, 202(a), 203, June 17, 2008, 122 Stat. 1637, 1638; Pub. L. 111–255, § 3(a), (e), Oct. 5, 2010, 124 Stat. 2641; Pub. L. 114–63, § 2, Oct. 7, 2015, 129 Stat. 549; Pub. L. 114–328, div. A, title VI, § 618(i), Dec. 23, 2016, 130 Stat. 2161.)","seq_in_title":1837,"parent_identifier":"/us/usc/t42/ch7/schXVI/ptA","ancestors":[{"identifier":"/us/usc/t42","level":"title","num":"Title 42—","heading":"THE PUBLIC HEALTH AND WELFARE","status":null,"is_section":false},{"identifier":"/us/usc/t42/ch7","level":"chapter","num":"CHAPTER 7—","heading":"SOCIAL SECURITY","status":null,"is_section":false},{"identifier":"/us/usc/t42/ch7/schXVI","level":"subchapter","num":"SUBCHAPTER XVI—","heading":"SUPPLEMENTAL SECURITY INCOME FOR AGED, BLIND, AND DISABLED","status":null,"is_section":false},{"identifier":"/us/usc/t42/ch7/schXVI/ptA","level":"part","num":"Part A—","heading":"Determination of Benefits","status":null,"is_section":false}],"xml":"<section xmlns=\"http://xml.house.gov/schemas/uslm/1.0\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:dc=\"http://purl.org/dc/elements/1.1/\" xmlns:dcterms=\"http://purl.org/dc/terms/\" style=\"-uslm-lc:I80\" id=\"ida72ca449-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a\"><num value=\"1382a\">§ 1382a.</num><heading> Income; earned and unearned income defined; exclusions from income</heading><subsection style=\"-uslm-lc:I11\" class=\"indent0\" id=\"ida72ca44a-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a\"><num value=\"a\">(a)</num><chapeau> For purposes of this subchapter, income means both earned income and unearned income; and—</chapeau><paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72ca44b-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/1\"><num value=\"1\">(1)</num><chapeau> earned income means only—</chapeau><subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72ca44c-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/1/A\"><num value=\"A\">(A)</num><content> wages as determined under <ref href=\"/us/usc/t42/s403/f/5/C\">section 403(f)(5)(C) of this title</ref> but without the application of <ref href=\"/us/usc/t42/s410/j/3\">section 410(j)(3) of this title</ref> (and, in the case of cash remuneration paid for service as a member of a uniformed service (other than payments described in paragraph (2)(H) of this subsection or subsection (b)(20)), without regard to the limitations contained in <ref href=\"/us/usc/t42/s409/d\">section 409(d) of this title</ref>);</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72ca44d-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/1/B\"><num value=\"B\">(B)</num><content> net earnings from self-employment, as defined in <ref href=\"/us/usc/t42/s411\">section 411 of this title</ref> (without the application of the second and third sentences following subsection (a)(11),<ref class=\"footnoteRef\" idref=\"fn002703\">1</ref><note type=\"footnote\" id=\"fn002703\"><num>1</num> So in original. Probably should be subsection “(a)(15),”.</note> the last paragraph of subsection (a), and <ref href=\"/us/usc/t42/s410/j/3\">section 410(j)(3) of this title</ref>), including earnings for services described in paragraphs (4), (5), and (6) of subsection (c);</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72ca44e-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/1/C\"><num value=\"C\">(C)</num><content> remuneration received for services performed in a sheltered workshop or work activities center; and</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72ca44f-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/1/D\"><num value=\"D\">(D)</num><content> any royalty earned by an individual in connection with any publication of the work of the individual, and that portion of any honorarium which is received for services rendered; and</content>\n</subparagraph>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72ca450-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/2\"><num value=\"2\">(2)</num><chapeau> unearned income means all other income, including—</chapeau><subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72ca451-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/2/A\"><num value=\"A\">(A)</num><content> support and maintenance furnished in cash or kind; except that (i) in the case of any individual (and his eligible spouse, if any) living in another person’s household and receiving support and maintenance in kind from such person, the dollar amounts otherwise applicable to such individual (and spouse) as specified in subsections (a) and (b) of <ref href=\"/us/usc/t42/s1382\">section 1382 of this title</ref> shall be reduced by 33⅓ percent in lieu of including such support and maintenance in the unearned income of such individual (and spouse) as otherwise required by this subparagraph, (ii) in the case of any individual or his eligible spouse who resides in a nonprofit retirement home or similar nonprofit institution, support and maintenance shall not be included to the extent that it is furnished to such individual or such spouse without such institution receiving payment therefor (unless such institution has expressly undertaken an obligation to furnish full support and maintenance to such individual or spouse without any current or future payment therefor) or payment therefor is made by another nonprofit organization, and (iii) support and maintenance shall not be included and the provisions of clause (i) shall not be applicable in the case of any individual (and his eligible spouse, if any) for the period which begins with the month in which such individual (or such individual and his eligible spouse) began to receive support and maintenance while living in a residential facility (including a private household) maintained by another person and ends with the close of the month in which such individual (or such individual and his eligible spouse) ceases to receive support and maintenance while living in such a residential facility (or, if earlier, with the close of the seventeenth month following the month in which such period began), if, not more than 30 days prior to the date on which such individual (or such individual and his eligible spouse) began to receive support and maintenance while living in such a residential facility, (I) such individual (or such individual and his eligible spouse) were residing in a household maintained by such individual (or by such individual and others) as his or their own home, (II) there occurred within the area in which such household is located (and while such individual, or such individual and his spouse, were residing in the household referred to in subclause (I)) a catastrophe on account of which the President declared a major disaster to exist therein for purposes of the Disaster Relief and Emergency Assistance Act [<ref href=\"/us/usc/t42/s5121\">42 U.S.C. 5121</ref> et seq.], and (III) such individual declares that he (or he and his eligible spouse) ceased to continue living in the household referred to in subclause (II) because of such catastrophe;</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72ccb62-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/2/B\"><num value=\"B\">(B)</num><content> any payments received as an annuity, pension, retirement, or disability benefit, including veterans’ compensation and pensions, workmen’s compensation payments, old-age, survivors, and disability insurance benefits, railroad retirement annuities and pensions, and unemployment insurance benefits;</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72ccb63-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/2/C\"><num value=\"C\">(C)</num><content> prizes and awards;</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72ccb64-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/2/D\"><num value=\"D\">(D)</num><content> payments to the individual occasioned by the death of another person, to the extent that the total of such payments exceeds the amount expended by such individual for purposes of the deceased person’s last illness and burial;</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72ccb65-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/2/E\"><num value=\"E\">(E)</num><content> support and alimony payments, and (subject to the provisions of subparagraph (D) excluding certain amounts expended for purposes of a last illness and burial) gifts (cash or otherwise) and inheritances;</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72ccb66-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/2/F\"><num value=\"F\">(F)</num><content> rents, dividends, interest, and royalties not described in paragraph (1)(E);</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72ccb67-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/2/G\"><num value=\"G\">(G)</num><content> any earnings of, and additions to, the corpus of a trust established by an individual (within the meaning of <ref href=\"/us/usc/t42/s1382b/e\">section 1382b(e) of this title</ref>), of which the individual is a beneficiary, to which <ref href=\"/us/usc/t42/s1382b/e\">section 1382b(e) of this title</ref> applies, and, in the case of an irrevocable trust, with respect to which circumstances exist under which a payment from the earnings or additions could be made to or for the benefit of the individual; and</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72ccb68-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/a/2/H\"><num value=\"H\">(H)</num><content> payments to or on behalf of a member of a uniformed service for housing of the member (and his or her dependents, if any) on a facility of a uniformed service, including payments provided under <ref href=\"/us/usc/t37/s403\">section 403 of title 37</ref> for housing that is acquired or constructed under subchapter IV of chapter 169 of title 10, or any related provision of law, and any such payments shall be treated as support and maintenance in kind subject to subparagraph (A) of this paragraph.</content>\n</subparagraph>\n</paragraph>\n</subsection>\n<subsection style=\"-uslm-lc:I11\" class=\"indent0\" id=\"ida72ccb69-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b\"><num value=\"b\">(b)</num><chapeau> In determining the income of an individual (and his eligible spouse) there shall be excluded—</chapeau><paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72ccb6a-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/1\"><num value=\"1\">(1)</num><content> subject to limitations (as to amount or otherwise) prescribed by the Commissioner of Social Security, if such individual is under the age of 22 and is, as determined by the Commissioner of Social Security, a student regularly attending a school, college, or university, or a course of vocational or technical training designed to prepare him for gainful employment, the earned income of such individual;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72ccb6b-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/2\"><num value=\"2\">(2)</num><subparagraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72ccb6c-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/2/A\"><num value=\"A\">(A)</num><content> the first $240 per year (or proportionately smaller amounts for shorter periods) of income (whether earned or unearned) other than income which is paid on the basis of the need of the eligible individual, and</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72ccb6d-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/2/B\"><num value=\"B\">(B)</num><content> monthly (or other periodic) payments received by any individual, under a program established prior to <date date=\"1973-07-01\">July 1, 1973</date> (or any program established prior to such date but subsequently amended so as to conform to State or Federal constitutional standards), if (i) such payments are made by the State of which the individual receiving such payments is a resident, (ii) eligibility of any individual for such payments is not based on need and is based solely on attainment of age 65 or any other age set by the State and residency in such State by such individual, and (iii) on or before <date date=\"1985-09-30\">September 30, 1985</date>, such individual (I) first becomes an eligible individual or an eligible spouse under this title, and (II) satisfies the twenty-five-year residency requirement of such program as such program was in effect prior to <date date=\"1983-01-01\">January 1, 1983</date>;</content>\n</subparagraph>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72cf27e-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/3\"><num value=\"3\">(3)</num><chapeau> in any calendar quarter, the first—</chapeau><subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72cf27f-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/3/A\"><num value=\"A\">(A)</num><content> $60 of unearned income, and</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72cf280-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/3/B\"><num value=\"B\">(B)</num><content> $30 of earned income,</content>\n</subparagraph>\n\n<continuation style=\"-uslm-lc:I17\" class=\"indent1 firstIndent0\">of such individual (and such spouse, if any) which, as determined in accordance with criteria prescribed by the Commissioner of Social Security, is received too infrequently or irregularly to be included;</continuation>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72cf281-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/4\"><num value=\"4\">(4)</num><subparagraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72cf282-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/4/A\"><num value=\"A\">(A)</num><content> if such individual (or such spouse) is blind (and has not attained age 65, or received benefits under this subchapter (or aid under a State plan approved under section 1202 or 1382 of this title) for the month before the month in which he attained age 65), (i) the first $780 per year (or proportionately smaller amounts for shorter periods) of earned income not excluded by the preceding paragraphs of this subsection, plus one-half of the remainder thereof, (ii) an amount equal to any expenses reasonably attributable to the earning of any income, and (iii) such additional amounts of other income, where such individual has a plan for achieving self-support approved by the Commissioner of Social Security, as may be necessary for the fulfillment of such plan,</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72cf283-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/4/B\"><num value=\"B\">(B)</num><content> if such individual (or such spouse) is disabled but not blind (and has not attained age 65, or received benefits under this subchapter (or aid under a State plan approved under section 1352 or 1382 of this title) for the month before the month in which he attained age 65), (i) the first $780 per year (or proportionately smaller amounts for shorter periods) of earned income not excluded by the preceding paragraphs of this subsection, (ii) such additional amounts of earned income of such individual, if such individual’s disability is sufficiently severe to result in a functional limitation requiring assistance in order for him to work, as may be necessary to pay the costs (to such individual) of attendant care services, medical devices, equipment, prostheses, and similar items and services (not including routine drugs or routine medical services unless such drugs or services are necessary for the control of the disabling condition) which are necessary (as determined by the Commissioner of Social Security in regulations) for that purpose, whether or not such assistance is also needed to enable him to carry out his normal daily functions, except that the amounts to be excluded shall be subject to such reasonable limits as the Commissioner of Social Security may prescribe, (iii) one-half of the amount of earned income not excluded after the application of the preceding provisions of this subparagraph, and (iv) such additional amounts of other income, where such individual has a plan for achieving self-support approved by the Commissioner of Social Security, as may be necessary for the fulfillment of such plan, or</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72cf284-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/4/C\"><num value=\"C\">(C)</num><content> if such individual (or such spouse) has attained age 65 and is not included under subparagraph (A) or (B), the first $780 per year (or proportionately smaller amounts for shorter periods) of earned income not excluded by the preceding paragraphs of this subsection, plus one-half of the remainder thereof;</content>\n</subparagraph>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72cf285-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/5\"><num value=\"5\">(5)</num><content> any amount received from any public agency as a return or refund of taxes paid on real property or on food purchased by such individual (or such spouse);</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72cf286-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/6\"><num value=\"6\">(6)</num><content> assistance, furnished to or on behalf of such individual (and spouse), which is based on need and furnished by any State or political subdivision of a State;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72cf287-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/7\"><num value=\"7\">(7)</num><content> any portion of any grant, scholarship, fellowship, or gift (or portion of a gift) used to pay the cost of tuition and fees at any educational (including technical or vocational education) institution;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d1998-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/8\"><num value=\"8\">(8)</num><content> home produce of such individual (or spouse) utilized by the household for its own consumption;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d1999-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/9\"><num value=\"9\">(9)</num><content> if such individual is a child, one-third of any payment for his support received from an absent parent;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d199a-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/10\"><num value=\"10\">(10)</num><content> any amounts received for the foster care of a child who is not an eligible individual but who is living in the same home as such individual and was placed in such home by a public or nonprofit private child-placement or child-care agency;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d199b-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/11\"><num value=\"11\">(11)</num><content> assistance received under the Disaster Relief and Emergency Assistance Act [<ref href=\"/us/usc/t42/s5121\">42 U.S.C. 5121</ref> et seq.] or other assistance provided pursuant to a Federal statute on account of a catastrophe which is declared to be a major disaster by the President;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d199c-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/12\"><num value=\"12\">(12)</num><content> interest income received on assistance funds referred to in paragraph (11) within the 9-month period beginning on the date such funds are received (or such longer periods as the Commissioner of Social Security shall by regulations prescribe in cases where good cause is shown by the individual concerned for extending such period);</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d199d-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/13\"><num value=\"13\">(13)</num><content> any support or maintenance assistance furnished to or on behalf of such individual (and spouse if any) which (as determined under regulations of the Commissioner of Social Security by such State agency as the chief executive officer of the State may designate) is based on need for such support or maintenance, including assistance received to assist in meeting the costs of home energy (including both heating and cooling), and which is (A) assistance furnished in kind by a private nonprofit agency, or (B) assistance furnished by a supplier of home heating oil or gas, by an entity providing home energy whose revenues are primarily derived on a rate-of-return basis regulated by a State or Federal governmental entity, or by a municipal utility providing home energy;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d199e-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/14\"><num value=\"14\">(14)</num><content> assistance paid, with respect to the dwelling unit occupied by such individual (or such individual and spouse), under the United States Housing Act of 1937 [<ref href=\"/us/usc/t42/s1437\">42 U.S.C. 1437</ref> et seq.], the National Housing Act [<ref href=\"/us/usc/t12/s1701\">12 U.S.C. 1701</ref> et seq.], section 101 of the Housing and Urban Development Act of 1965 [<ref href=\"/us/usc/t12/s1701s\">12 U.S.C. 1701s</ref>], title V of the Housing Act of 1949 [<ref href=\"/us/usc/t42/s1471\">42 U.S.C. 1471</ref> et seq.], or section 202(h) of the Housing Act of 1959 [<ref href=\"/us/usc/t12/s1701q/h\">12 U.S.C. 1701q(h)</ref>];</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d199f-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/15\"><num value=\"15\">(15)</num><content> the value of any commercial transportation ticket, for travel by such individual (or spouse) among the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands, which is received as a gift by such individual (or such spouse) and is not converted to cash;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d19a0-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/16\"><num value=\"16\">(16)</num><content> interest accrued on the value of an agreement entered into by such individual (or such spouse) representing the purchase of a burial space excluded under <ref href=\"/us/usc/t42/s1382b/a/2/B\">section 1382b(a)(2)(B) of this title</ref>, and left to accumulate;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d19a1-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/17\"><num value=\"17\">(17)</num><content> any amount received by such individual (or such spouse) from a fund established by a State to aid victims of crime;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d19a2-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/18\"><num value=\"18\">(18)</num><content> relocation assistance provided by a State or local government to such individual (or such spouse), comparable to assistance provided under title II of the Uniform Relocation Assistance and Real Property Acquisitions <ref class=\"footnoteRef\" idref=\"fn002704\">2</ref><note type=\"footnote\" id=\"fn002704\"><num>2</num> So in original. Probably should be “Acquisition”.</note> Policies Act of 1970 which is subject to the treatment required by section 216 of such Act [<ref href=\"/us/usc/t42/s4636\">42 U.S.C. 4636</ref>];</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d19a3-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/19\"><num value=\"19\">(19)</num><content> any refund of Federal income taxes made to such individual (or such spouse) by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income tax credit), and any payment made to such individual (or such spouse) by an employer under section 3507 of such Code (relating to advance payment of earned income credit);</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d19a4-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/20\"><num value=\"20\">(20)</num><content> special pay received pursuant to section 310, or paragraph (1) or (3) of section 351(a), of title 37;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d19a5-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/21\"><num value=\"21\">(21)</num><content> the interest or other earnings on any account established and maintained in accordance with <ref href=\"/us/usc/t42/s1383/a/2/F\">section 1383(a)(2)(F) of this title</ref>;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d40b6-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/22\"><num value=\"22\">(22)</num><chapeau> any gift to, or for the benefit of, an individual who has not attained 18 years of age and who has a life-threatening condition, from an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 which is exempt from taxation under section 501(a) of such Code—</chapeau><subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72d40b7-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/22/A\"><num value=\"A\">(A)</num><content> in the case of an in-kind gift, if the gift is not converted to cash; or</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72d40b8-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/22/B\"><num value=\"B\">(B)</num><content> in the case of a cash gift, only to the extent that the total amount excluded from the income of the individual pursuant to this paragraph in the calendar year in which the gift is made does not exceed $2,000;</content>\n</subparagraph>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d40b9-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/23\"><num value=\"23\">(23)</num><chapeau> interest or dividend income from resources—</chapeau><subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72d40ba-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/23/A\"><num value=\"A\">(A)</num><content> not excluded under <ref href=\"/us/usc/t42/s1382b/a\">section 1382b(a) of this title</ref>, or</content>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72d40bb-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/23/B\"><num value=\"B\">(B)</num><content> excluded pursuant to Federal law other than <ref href=\"/us/usc/t42/s1382b/a\">section 1382b(a) of this title</ref>;</content>\n</subparagraph>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d40bc-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/24\"><num value=\"24\">(24)</num><content> any annuity paid by a State to the individual (or such spouse) on the basis of the individual’s being a veteran (as defined in <ref href=\"/us/usc/t38/s101\">section 101 of title 38</ref>), and blind, disabled, or aged;</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d40bd-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/25\"><num value=\"25\">(25)</num><content> any benefit (whether cash or in-kind) conferred upon (or paid on behalf of) a participant in an AmeriCorps position approved by the Corporation for National and Community Service under <ref href=\"/us/usc/t42/s12573\">section 12573 of this title</ref>; and</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I12\" class=\"indent1\" id=\"ida72d40be-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/26\"><num value=\"26\">(26)</num><chapeau> the first $2,000 received during a calendar year by such individual (or such spouse) as compensation for participation in a clinical trial involving research and testing of treatments for a rare disease or condition (as defined in <ref href=\"/us/usc/t21/s360ee/b/2\">section 360ee(b)(2) of title 21</ref>), but only if the clinical trial—</chapeau><subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72d40bf-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/26/A\"><num value=\"A\">(A)</num><chapeau> has been reviewed and approved by an institutional review board that is established—</chapeau><clause style=\"-uslm-lc:I14\" class=\"indent3\" id=\"ida72d40c0-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/26/A/i\"><num value=\"i\">(i)</num><content> to protect the rights and welfare of human subjects participating in scientific research; and</content>\n</clause>\n<clause style=\"-uslm-lc:I14\" class=\"indent3\" id=\"ida72d40c1-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/26/A/ii\"><num value=\"ii\">(ii)</num><content> in accord with the requirements under part 46 of title 45, Code of Federal Regulations; and</content>\n</clause>\n</subparagraph>\n<subparagraph style=\"-uslm-lc:I13\" class=\"indent2\" id=\"ida72d40c2-09a0-11eb-a85b-f5cef3d06f4d\" identifier=\"/us/usc/t42/s1382a/b/26/B\"><num value=\"B\">(B)</num><content> meets the standards for protection of human subjects as provided under part 46 of title 45, Code of Federal Regulations.</content>\n</subparagraph>\n</paragraph>\n</subsection>\n<sourceCredit id=\"ida72d40c3-09a0-11eb-a85b-f5cef3d06f4d\">(<ref href=\"/us/act/1935-08-14/ch531\">Aug. 14, 1935, ch. 531</ref>, title XVI, § 1612, as added <ref href=\"/us/pl/92/603/tIII/s301\">Pub. L. 92–603, title III, § 301</ref>, <date date=\"1972-10-30\">Oct. 30, 1972</date>, <ref href=\"/us/stat/86/1468\">86 Stat. 1468</ref>; amended <ref href=\"/us/pl/93/484/s4\">Pub. L. 93–484, § 4</ref>, <date date=\"1974-10-26\">Oct. 26, 1974</date>, <ref href=\"/us/stat/88/1460\">88 Stat. 1460</ref>; <ref href=\"/us/pl/94/202/s9\">Pub. L. 94–202, § 9</ref>, <date date=\"1976-01-02\">Jan. 2, 1976</date>, <ref href=\"/us/stat/89/1140\">89 Stat. 1140</ref>; <ref href=\"/us/pl/94/331\">Pub. L. 94–331</ref>, §§ 2(a), 4(a), <date date=\"1976-06-30\">June 30, 1976</date>, <ref href=\"/us/stat/90/781\">90 Stat. 781</ref>, 782; <ref href=\"/us/pl/94/455/tXXI/s2125\">Pub. L. 94–455, title XXI, § 2125</ref>, <date date=\"1976-10-04\">Oct. 4, 1976</date>, <ref href=\"/us/stat/90/1920\">90 Stat. 1920</ref>; <ref href=\"/us/pl/94/566/tV/s505/b\">Pub. L. 94–566, title V, § 505(b)</ref>, <date date=\"1976-10-20\">Oct. 20, 1976</date>, <ref href=\"/us/stat/90/2686\">90 Stat. 2686</ref>; <ref href=\"/us/pl/95/171/s8/a\">Pub. L. 95–171, § 8(a)</ref>, <date date=\"1977-11-12\">Nov. 12, 1977</date>, <ref href=\"/us/stat/91/1355\">91 Stat. 1355</ref>; <ref href=\"/us/pl/96/222/tI/s101/a/2/B\">Pub. L. 96–222, title I, § 101(a)(2)(B)</ref>, <date date=\"1980-04-01\">Apr. 1, 1980</date>, <ref href=\"/us/stat/94/195\">94 Stat. 195</ref>; <ref href=\"/us/pl/96/265/tII/s202/a\">Pub. L. 96–265, title II, § 202(a)</ref>, title III, § 302(b), <date date=\"1980-06-09\">June 9, 1980</date>, <ref href=\"/us/stat/94/449\">94 Stat. 449</ref>, 451; <ref href=\"/us/pl/96/473/s6/g\">Pub. L. 96–473, § 6(g)</ref>, <date date=\"1980-10-19\">Oct. 19, 1980</date>, <ref href=\"/us/stat/94/2266\">94 Stat. 2266</ref>; <ref href=\"/us/pl/97/35/tXXIII/s2341/b\">Pub. L. 97–35, title XXIII, § 2341(b)</ref>, <date date=\"1981-08-13\">Aug. 13, 1981</date>, <ref href=\"/us/stat/95/865\">95 Stat. 865</ref>; <ref href=\"/us/pl/97/424/tV/s545/a\">Pub. L. 97–424, title V, § 545(a)</ref>, <date date=\"1983-01-06\">Jan. 6, 1983</date>, <ref href=\"/us/stat/96/2198\">96 Stat. 2198</ref>; <ref href=\"/us/pl/98/21/tIV/s404/a\">Pub. L. 98–21, title IV, § 404(a)</ref>, <date date=\"1983-04-20\">Apr. 20, 1983</date>, <ref href=\"/us/stat/97/140\">97 Stat. 140</ref>; <ref href=\"/us/pl/98/369/dB/tVI\">Pub. L. 98–369, div. B, title VI</ref>, §§ 2616(a), 2639(b), (c), 2663(g)(3), (4), <date date=\"1984-07-18\">July 18, 1984</date>, <ref href=\"/us/stat/98/1133\">98 Stat. 1133</ref>, 1144, 1145, 1168; <ref href=\"/us/pl/99/514/s2\">Pub. L. 99–514, § 2</ref>, title XVIII, § 1883(d)(2), (3), <date date=\"1986-10-22\">Oct. 22, 1986</date>, <ref href=\"/us/stat/100/2095\">100 Stat. 2095</ref>, 2918; <ref href=\"/us/pl/100/203/tIX/s9120/a\">Pub. L. 100–203, title IX, § 9120(a)</ref>, <date date=\"1987-12-22\">Dec. 22, 1987</date>, <ref href=\"/us/stat/101/1330-309\">101 Stat. 1330–309</ref>; <ref href=\"/us/pl/100/647/tVIII/s8103/a\">Pub. L. 100–647, title VIII, § 8103(a)</ref>, <date date=\"1988-11-10\">Nov. 10, 1988</date>, <ref href=\"/us/stat/102/3795\">102 Stat. 3795</ref>; <ref href=\"/us/pl/100/707/tI/s109/p\">Pub. L. 100–707, title I, § 109(p)</ref>, <date date=\"1988-11-23\">Nov. 23, 1988</date>, <ref href=\"/us/stat/102/4709\">102 Stat. 4709</ref>; <ref href=\"/us/pl/101/239/tVIII\">Pub. L. 101–239, title VIII</ref>, §§ 8011(a), 8013(a), <date date=\"1989-12-19\">Dec. 19, 1989</date>, <ref href=\"/us/stat/103/2464\">103 Stat. 2464</ref>; <ref href=\"/us/pl/101/508/tV\">Pub. L. 101–508, title V</ref>, §§ 5031(a), 5033(a), 5034(a), 5035(a), title XI, § 11115(b)(1), <date date=\"1990-11-05\">Nov. 5, 1990</date>, <ref href=\"/us/stat/104/1388-224\">104 Stat. 1388–224</ref>, 1388–225, 1388–414; <ref href=\"/us/pl/103/66/tXIII/s13733/b\">Pub. L. 103–66, title XIII, § 13733(b)</ref>, <date date=\"1993-08-10\">Aug. 10, 1993</date>, <ref href=\"/us/stat/107/662\">107 Stat. 662</ref>; <ref href=\"/us/pl/103/296/tI/s107/a/4\">Pub. L. 103–296, title I, § 107(a)(4)</ref>, <date date=\"1994-08-15\">Aug. 15, 1994</date>, <ref href=\"/us/stat/108/1478\">108 Stat. 1478</ref>; <ref href=\"/us/pl/103/432/tII\">Pub. L. 103–432, title II</ref>, §§ 264(a), 267(a), <date date=\"1994-10-31\">Oct. 31, 1994</date>, <ref href=\"/us/stat/108/4467\">108 Stat. 4467</ref>, 4469; <ref href=\"/us/pl/104/193/tII/s213/c\">Pub. L. 104–193, title II, § 213(c)</ref>, <date date=\"1996-08-22\">Aug. 22, 1996</date>, <ref href=\"/us/stat/110/2195\">110 Stat. 2195</ref>; <ref href=\"/us/pl/105/306/s7/a\">Pub. L. 105–306, § 7(a)</ref>, <date date=\"1998-10-28\">Oct. 28, 1998</date>, <ref href=\"/us/stat/112/2928\">112 Stat. 2928</ref>; <ref href=\"/us/pl/106/169/tII/s205/b\">Pub. L. 106–169, title II, § 205(b)</ref>, <date date=\"1999-12-14\">Dec. 14, 1999</date>, <ref href=\"/us/stat/113/1834\">113 Stat. 1834</ref>; <ref href=\"/us/pl/106/554/s1/a/1/tV/s519\">Pub. L. 106–554, § 1(a)(1) [title V, § 519]</ref>, <date date=\"2000-12-21\">Dec. 21, 2000</date>, <ref href=\"/us/stat/114/2763\">114 Stat. 2763</ref>, 2763A–74; <ref href=\"/us/pl/108/203/tIV\">Pub. L. 108–203, title IV</ref>, §§ 430(a), (b), 432(a), 435(a), <date date=\"2004-03-02\">Mar. 2, 2004</date>, <ref href=\"/us/stat/118/538-540\">118 Stat. 538–540</ref>; <ref href=\"/us/pl/110/245/tII\">Pub. L. 110–245, title II</ref>, §§ 201, 202(a), 203, <date date=\"2008-06-17\">June 17, 2008</date>, <ref href=\"/us/stat/122/1637\">122 Stat. 1637</ref>, 1638; <ref href=\"/us/pl/111/255/s3/a\">Pub. L. 111–255, § 3(a)</ref>, (e), <date date=\"2010-10-05\">Oct. 5, 2010</date>, <ref href=\"/us/stat/124/2641\">124 Stat. 2641</ref>; <ref href=\"/us/pl/114/63/s2\">Pub. L. 114–63, § 2</ref>, <date date=\"2015-10-07\">Oct. 7, 2015</date>, <ref href=\"/us/stat/129/549\">129 Stat. 549</ref>; <ref href=\"/us/pl/114/328/dA/tVI/s618/i\">Pub. L. 114–328, div. A, title VI, § 618(i)</ref>, <date date=\"2016-12-23\">Dec. 23, 2016</date>, <ref href=\"/us/stat/130/2161\">130 Stat. 2161</ref>.)</sourceCredit>\n<notes type=\"uscNote\" id=\"ida72d67d4-09a0-11eb-a85b-f5cef3d06f4d\">\n<note style=\"-uslm-lc:I75\" topic=\"referencesInText\" id=\"ida72d67d5-09a0-11eb-a85b-f5cef3d06f4d\">\n<heading class=\"centered smallCaps\">References in Text</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">The Disaster Relief and Emergency Assistance Act, referred to in subsecs. (a)(2)(A) and (b)(11), is <ref href=\"/us/pl/93/288\">Pub. L. 93–288</ref>, <date date=\"1974-05-22\">May 22, 1974</date>, <ref href=\"/us/stat/88/143\">88 Stat. 143</ref>, known as the Robert T. Stafford Disaster Relief and Emergency Assistance Act, which is classified principally to chapter 68 (§ 5121 et seq.) of this title. For complete classification of this Act to the Code, see Short Title note set out under <ref href=\"/us/usc/t42/s5121\">section 5121 of this title</ref> and Tables.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/usc/t42/s1382\">Section 1382 of this title</ref>, referred to in subsec. (b)(4)(A), (B), is a reference to <ref href=\"/us/usc/t42/s1382\">section 1382 of this title</ref> as it existed prior to the general revision of this subchapter by <ref href=\"/us/pl/92/603/tIII/s301\">Pub. L. 92–603, title III, § 301</ref>, <date date=\"1972-10-30\">Oct. 30, 1972</date>, <ref href=\"/us/stat/86/1465\">86 Stat. 1465</ref>, eff. <date date=\"1974-01-01\">Jan. 1, 1974</date>. The prior section (which is set out as a note under <ref href=\"/us/usc/t42/s1382\">section 1382 of this title</ref>) continues in effect for Puerto Rico, Guam, and the Virgin Islands.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">The United States Housing Act of 1937, referred to in subsec. (b)(14), is <ref href=\"/us/act/1937-09-01/ch896\">act Sept. 1, 1937, ch. 896</ref>, as revised generally by <ref href=\"/us/pl/93/383/tII/s201/a\">Pub. L. 93–383, title II, § 201(a)</ref>, <date date=\"1974-08-22\">Aug. 22, 1974</date>, <ref href=\"/us/stat/88/653\">88 Stat. 653</ref>, and amended, which is classified generally to chapter 8 (§ 1437 et seq.) of this title. For complete classification of this Act to the Code, see Short Title note set out under <ref href=\"/us/usc/t42/s1437\">section 1437 of this title</ref> and Tables.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">The National Housing Act, referred to in subsec. (b)(14), is <ref href=\"/us/act/1934-06-27/ch847\">act June 27, 1934, ch. 847</ref>, <ref href=\"/us/stat/48/1246\">48 Stat. 1246</ref>, which is classified principally to chapter 13 (§ 1701 et seq.) of Title 12, Banks and Banking. For complete classification of this Act to the Code, see <ref href=\"/us/usc/t12/s1701\">section 1701 of Title 12</ref> and Tables.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Section 101 of the Housing and Urban Development Act of 1965, referred to in subsec. (b)(14), is <ref href=\"/us/pl/89/117/s101\">section 101 of Pub. L. 89–117</ref>, title I, <date date=\"1965-08-10\">Aug. 10, 1965</date>, <ref href=\"/us/stat/79/451\">79 Stat. 451</ref>, which enacted <ref href=\"/us/usc/t12/s1701s\">section 1701s of Title 12</ref> and amended sections 1451 and 1465 of this title.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">The Housing Act of 1949, referred to in subsec. (b)(14), is <ref href=\"/us/act/1949-07-15/ch338\">act July 15, 1949, ch. 338</ref>, <ref href=\"/us/stat/63/413\">63 Stat. 413</ref>. Title V of the Housing Act of 1949 is classified generally to subchapter III (§ 1471 et seq.) of chapter 8A of this title. For complete classification of this Act to the Code, see Short Title note set out under <ref href=\"/us/usc/t42/s1441\">section 1441 of this title</ref> and Tables.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">The Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, referred to in subsec. (b)(18), is <ref href=\"/us/pl/91/646\">Pub. L. 91–646</ref>, <date date=\"1971-01-02\">Jan. 2, 1971</date>, <ref href=\"/us/stat/84/1894\">84 Stat. 1894</ref>. Title II of the Act enacted subchapter II (§ 4621 et seq.) of chapter 61 of this title, amended sections 1415, 2473, and 3307 of this title and section 1606 of former Title 49, Transportation, repealed sections 1465 and 3074 of this title, <ref href=\"/us/usc/t10/s2680\">section 2680 of Title 10</ref>, Armed Forces, sections 501 to 512 of Title 23, Highways, sections 1231 to 1234 of Title 43, Public Lands, and enacted provisions set out as notes under sections 4601 and 4621 of this title and under sections 501 to 512 of Title 23. For complete classification of title II to the Code, see Tables.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">The Internal Revenue Code of 1986, referred to in subsec. (b)(19), (22), is classified generally to Title 26, Internal Revenue Code.</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"amendments\" id=\"ida72d8ee6-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Amendments</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">2016—Subsec. (b)(20). <ref href=\"/us/pl/114/328\">Pub. L. 114–328</ref> inserted “, or paragraph (1) or (3) of section 351(a),” after “section 310”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">2015—Subsec. (b)(26). <ref href=\"/us/pl/114/63/s2\">Pub. L. 114–63, § 2</ref>, repealed <ref href=\"/us/pl/111/255/s3/e\">Pub. L. 111–255, § 3(e)</ref>. See 2010 Amendment note and Effective Date of 2015 Amendment note below.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">2010—Subsec. (b)(26). <ref href=\"/us/pl/111/255/s3/e\">Pub. L. 111–255, § 3(e)</ref>, which directed the repeal of the amendment made by <ref href=\"/us/pl/111/255/s3/a\">Pub. L. 111–255, § 3(a)</ref>, effective 5 years after <date date=\"2010-10-05\">Oct. 5, 2010</date>, was itself repealed by <ref href=\"/us/pl/114/63/s2\">Pub. L. 114–63, § 2</ref>, effective as if included in <ref href=\"/us/pl/111/255\">Pub. L. 111–255</ref>.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/111/255/s3/a\">Pub. L. 111–255, § 3(a)</ref>, added par. (26).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">2008—Subsec. (a)(1)(A). <ref href=\"/us/pl/110/245/s201/a\">Pub. L. 110–245, § 201(a)</ref>, inserted “(and, in the case of cash remuneration paid for service as a member of a uniformed service (other than payments described in paragraph (2)(H) of this subsection or subsection (b)(20)), without regard to the limitations contained in <ref href=\"/us/usc/t42/s409/d\">section 409(d) of this title</ref>)” before semicolon.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (a)(2)(H). <ref href=\"/us/pl/110/245/s201/b\">Pub. L. 110–245, § 201(b)</ref>, added subsec. (H).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(24). <ref href=\"/us/pl/110/245/s202/a\">Pub. L. 110–245, § 202(a)</ref>, added par. (24).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(25). <ref href=\"/us/pl/110/245/s203\">Pub. L. 110–245, § 203</ref>, added par. (25).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">2004—Subsec. (b)(1). <ref href=\"/us/pl/108/203/s432/a\">Pub. L. 108–203, § 432(a)</ref>, substituted “under the age of 22 and” for “a child who”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(3). <ref href=\"/us/pl/108/203/s430/a\">Pub. L. 108–203, § 430(a)</ref>, amended par. (3) generally. Prior to amendment, par. (3) read as follows: “(A) the total unearned income of such individual (and such spouse, if any) in a month which, as determined in accordance with criteria prescribed by the Commissioner of Social Security, is received too infrequently or irregularly to be included, if such income so received does not exceed $20 in such month, and (B) the total earned income of such individual (and such spouse, if any) in a month which, as determined in accordance with such criteria, is received too infrequently or irregularly to be included, if such income so received does not exceed $10 in such month;”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(7). <ref href=\"/us/pl/108/203/s435/a\">Pub. L. 108–203, § 435(a)</ref>, substituted “fellowship, or gift (or portion of a gift) used to pay” for “or fellowship received for use in paying”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(23). <ref href=\"/us/pl/108/203/s430/b\">Pub. L. 108–203, § 430(b)</ref>, added par. (23).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">2000—Subsec. (a)(1)(A). <ref href=\"/us/pl/106/554/s1/a/1/tV/s519/1\">Pub. L. 106–554, § 1(a)(1) [title V, § 519(1)]</ref>, inserted “but without the application of <ref href=\"/us/usc/t42/s410/j/3\">section 410(j)(3) of this title</ref>” before semicolon.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (a)(1)(B). <ref href=\"/us/pl/106/554/s1/a/1/tV/s519/2\">Pub. L. 106–554, § 1(a)(1) [title V, § 519(2)]</ref>, substituted “the last” for “and the last” and inserted “, and <ref href=\"/us/usc/t42/s410/j/3\">section 410(j)(3) of this title</ref>” after “subsection (a)”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1999—Subsec. (a)(2)(G). <ref href=\"/us/pl/106/169\">Pub. L. 106–169</ref> added subpar. (G).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1998—Subsec. (b)(22). <ref href=\"/us/pl/105/306\">Pub. L. 105–306</ref> added par. (22).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1996—Subsec. (b)(21). <ref href=\"/us/pl/104/193\">Pub. L. 104–193</ref> added par. (21).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1994—Subsec. (a)(1)(C) to (E). <ref href=\"/us/pl/103/432/s267/a\">Pub. L. 103–432, § 267(a)</ref>, redesignated subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpar. (C) which read as follows: “any refund of Federal income taxes made by reason of section 32 of the Internal Revenue Code of 1986 (relating to earned income credit) and any payment made by an employer under section 3507 of such Code (relating to advance payment of earned income credit);”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(1), (3)(A), (4)(A), (B), (12), (13). <ref href=\"/us/pl/103/296\">Pub. L. 103–296</ref> substituted “Commissioner of Social Security” for “Secretary” wherever appearing.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(17). <ref href=\"/us/pl/103/432/s264/a\">Pub. L. 103–432, § 264(a)</ref>, made technical correction to directory language of <ref href=\"/us/pl/101/508/s5035/a/2\">Pub. L. 101–508, § 5035(a)(2)</ref>. See 1990 Amendment note below.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1993—Subsec. (b)(20). <ref href=\"/us/pl/103/66\">Pub. L. 103–66</ref> added par. (20).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1990—Subsec. (a)(1)(E). <ref href=\"/us/pl/101/508/s5034/a/1\">Pub. L. 101–508, § 5034(a)(1)</ref>, added subpar. (E).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (a)(2)(F). <ref href=\"/us/pl/101/508/s5034/a/2\">Pub. L. 101–508, § 5034(a)(2)</ref>, inserted “not described in paragraph (1)(E)” after “royalties”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(4)(B)(ii). <ref href=\"/us/pl/101/508/s5033/a\">Pub. L. 101–508, § 5033(a)</ref>, struck out “(for purposes of determining the amount of his or her benefits under this subchapter and of determining his or her eligibility for such benefits for consecutive months of eligibility after the initial month of such eligibility)” after “income of such individual”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(16). <ref href=\"/us/pl/101/508/s5035/a/1\">Pub. L. 101–508, § 5035(a)(1)</ref>, struck out “and” at end.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(17). <ref href=\"/us/pl/101/508/s5035/a/2\">Pub. L. 101–508, § 5035(a)(2)</ref>, as amended by <ref href=\"/us/pl/103/432/s264/a\">Pub. L. 103–432, § 264(a)</ref>, substituted “; and” for period at end.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/101/508/s5031/a\">Pub. L. 101–508, § 5031(a)</ref>, added par. (17).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(18). <ref href=\"/us/pl/101/508/s5035/a/3\">Pub. L. 101–508, § 5035(a)(3)</ref>, added par. (18).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(19). <ref href=\"/us/pl/101/508/s11115/b/1/C\">Pub. L. 101–508, § 11115(b)(1)(C)</ref>, added par. (19).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1989—Subsec. (b)(15). <ref href=\"/us/pl/101/239/s8011/a\">Pub. L. 101–239, § 8011(a)</ref>, added par. (15).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(16). <ref href=\"/us/pl/101/239/s8013/a\">Pub. L. 101–239, § 8013(a)</ref>, added par. (16).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1988—Subsecs. (a)(2)(A), (b)(11). <ref href=\"/us/pl/100/707\">Pub. L. 100–707</ref> substituted “Disaster Relief and Emergency Assistance Act” for “Disaster Relief Act of 1974”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(14). <ref href=\"/us/pl/100/647\">Pub. L. 100–647</ref> added par. (14).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1987—Subsec. (a)(2)(D), (E). <ref href=\"/us/pl/100/203\">Pub. L. 100–203</ref> amended subpars. (D) and (E) generally. Prior to amendment, subpars. (D) and (E) read as follows:</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">“(D) the proceeds of any life insurance policy to the extent that they exceed the amount expended by the beneficiary for purposes of the insured individual’s last illness and burial or $1,500, whichever is less;</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">“(E) gifts (cash or otherwise), support and alimony payments, and inheritances; and”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1986—Subsec. (a)(1)(C). <ref href=\"/us/pl/99/514/s1883/d/2\">Pub. L. 99–514, § 1883(d)(2)</ref>, substituted “section 32” for “section 43”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/99/514/s2\">Pub. L. 99–514, § 2</ref>, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(2). <ref href=\"/us/pl/99/514/s1883/d/3/A\">Pub. L. 99–514, § 1883(d)(3)(A)</ref>, (B), substituted “, and” for a semicolon in subpar. (A) and a semicolon for a period in subpar. (B).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(11) to (13). <ref href=\"/us/pl/99/514/s1883/d/3/C\">Pub. L. 99–514, § 1883(d)(3)(C)</ref>, provided for technical corrections relating to concluding punctuation in pars. (11) to (13).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1984—Subsec. (b)(2)(B). <ref href=\"/us/pl/98/369/s2663/g/3\">Pub. L. 98–369, § 2663(g)(3)</ref>, realigned margin of subpar. (B).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/98/369/s2616/a\">Pub. L. 98–369, § 2616(a)</ref>, amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “monthly (or other periodic) payments received by any individual, under a program established prior to <date date=\"1973-07-01\">July 1, 1973</date>, if such payments are made by the State of which the individual receiving such payments is a resident, and if eligibility of any individual for such payments is not based on need and is based solely on attainment of age 65 and duration of residence in such State by such individual;”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(9). <ref href=\"/us/pl/98/369/s2663/g/4\">Pub. L. 98–369, § 2663(g)(4)</ref>, inserted a comma after “child”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(13). <ref href=\"/us/pl/98/369/s2639/b\">Pub. L. 98–369, § 2639(b)</ref>, temporarily amended par. (13) generally, redesignating former cls. (i) and (ii) as (A) and (B), respectively. See Effective and Termination Dates of 1984 Amendment note below.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1983—Subsec. (b)(13). <ref href=\"/us/pl/98/21\">Pub. L. 98–21</ref> temporarily substituted “any support or maintenance assistance furnished to or on behalf of such individual (and spouse if any) which (as determined under regulations of the Secretary by such State agency as the chief executive officer of the State may designate) is based on need for such support or maintenance, including assistance received to assist in meeting the costs of home energy (including both heating and cooling), and which” for “any assistance received to assist in meeting the costs of home energy, including both heating and cooling, which (as determined under regulations of the Secretary by such State agency as the chief executive officer of the State may designate) (A) is based on need for such assistance, and (B)”. See Effective and Termination Dates of 1983 Amendments note below.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/97/424\">Pub. L. 97–424</ref> temporarily added par. (13). See Effective and Termination Dates of 1983 Amendments note below.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1981—Subsec. (b)(3). <ref href=\"/us/pl/97/35\">Pub. L. 97–35</ref> substituted “month” for “calendar quarter” wherever appearing, “such month” for “such quarter” wherever appearing, “$20” for “$60”, and “$10” for “$30”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1980—Subsec. (a)(1). <ref href=\"/us/pl/96/473/s6/g/1\">Pub. L. 96–473, § 6(g)(1)</ref>, (2), in subpar. (B) substituted “(a)(11)” for “(a)(10)”, and redesignated subpar. (C), as added by <ref href=\"/us/pl/96/265/s202/a/2\">Pub. L. 96–265, § 202(a)(2)</ref>, as (D).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/96/265/s202/a/2\">Pub. L. 96–265, § 202(a)(2)</ref>, added subpar. (C) which was subsequently redesignated (D) by <ref href=\"/us/pl/96/473/s6/g/2\">Pub. L. 96–473, § 6(g)(2)</ref>.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/96/222/s101/a/2/B/ii\">Pub. L. 96–222, § 101(a)(2)(B)(ii)</ref>, added subpar. (C).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(2)(B). <ref href=\"/us/pl/96/473/s6/g/3\">Pub. L. 96–473, § 6(g)(3)</ref>, substituted “monthly” for “Monthly” and substituted a semicolon for the period at end of subpar. (B).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(4)(B). <ref href=\"/us/pl/96/265/s302/b\">Pub. L. 96–265, § 302(b)</ref>, inserted provisions relating to extraordinary work expenses due to severe disability.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1977—Subsec. (b)(12). <ref href=\"/us/pl/95/171\">Pub. L. 95–171</ref> added par. (12).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1976—Subsec. (a)(2)(A)(iii). <ref href=\"/us/pl/94/455\">Pub. L. 94–455</ref> substituted “seventeenth month” for “fifth month”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/94/331/s4/a/2\">Pub. L. 94–331, § 4(a)(2)</ref>, added cl. (iii).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(2). <ref href=\"/us/pl/94/202\">Pub. L. 94–202</ref> designated existing provisions as par. (A) and added par. (B).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(6). <ref href=\"/us/pl/94/566\">Pub. L. 94–566</ref> substituted “assistance, furnished to or on behalf of such individual (and spouse), which” for “assistance described in <ref href=\"/us/usc/t42/s1382e/a\">section 1382e(a) of this title</ref> which”.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Subsec. (b)(11). <ref href=\"/us/pl/94/331/s2/a/3\">Pub. L. 94–331, § 2(a)(3)</ref>, added par. (11).</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">1974—Subsec. (a)(2)(A). <ref href=\"/us/pl/93/484\">Pub. L. 93–484</ref> designated existing provisions as cl. (i) and added cl. (ii).</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72ddd07-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 2015 Amendment</heading><p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/114/63/s2\">Pub. L. 114–63, § 2</ref>, <date date=\"2015-10-07\">Oct. 7, 2015</date>, <ref href=\"/us/stat/129/549\">129 Stat. 549</ref>, provided that the repeal of <ref href=\"/us/pl/111/255/s3/e\">section 3(e) of Pub. L. 111–255</ref>, formerly set out as an Effective and Termination Dates of 2010 Amendment note below, is effective as if included in the enactment of <ref href=\"/us/pl/111/255\">Pub. L. 111–255</ref>.</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72ddd08-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective and Termination Dates of 2010 Amendment</heading><p><ref href=\"/us/pl/111/255/s3/d\">Pub. L. 111–255, § 3(d)</ref>, <date date=\"2010-10-05\">Oct. 5, 2010</date>, <ref href=\"/us/stat/124/2641\">124 Stat. 2641</ref>, as amended by <ref href=\"/us/pl/111/255/s3/e\">Pub. L. 111–255, § 3(e)</ref>, <date date=\"2010-10-05\">Oct. 5, 2010</date>, <ref href=\"/us/stat/124/2641\">124 Stat. 2641</ref>; <ref href=\"/us/pl/114/63/s2\">Pub. L. 114–63, § 2</ref>, <date date=\"2015-10-07\">Oct. 7, 2015</date>, <ref href=\"/us/stat/129/549\">129 Stat. 549</ref>, provided that: <quotedContent origin=\"/us/pl/114/63/s2\">\n<inline>“The amendments made by this section [amending this section and sections 1382b and 1396a of this title] shall take effect on the date that is the earlier of—</inline>\n<paragraph style=\"-uslm-lc:I22\" class=\"indent1\"><num value=\"1\">“(1)</num><content> the effective date of final regulations promulgated by the Commissioner of Social Security to carry out this section and such amendments; or</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I22\" class=\"indent1\"><num value=\"2\">“(2)</num><content> 180 days after the date of enactment of this Act [<date date=\"2010-10-05\">Oct. 5, 2010</date>].”</content>\n</paragraph>\n</quotedContent>\n</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">[<ref href=\"/us/pl/111/255/s3/e\">Section 3(e) of Pub. L. 111–255</ref>, formerly set out below, which repealed <ref href=\"/us/pl/111/255/s3/d\">section 3(d) of Pub. L. 111–255</ref>, set out above, 5 years after <date date=\"2010-10-05\">Oct. 5, 2010</date>, was itself repealed by <ref href=\"/us/pl/114/63/s2\">Pub. L. 114–63, § 2</ref>, <date date=\"2015-10-07\">Oct. 7, 2015</date>, <ref href=\"/us/stat/129/549\">129 Stat. 549</ref>, effective as if included in <ref href=\"/us/pl/111/255\">Pub. L. 111–255</ref>.]</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/111/255/s3/e\">Pub. L. 111–255, § 3(e)</ref>, <date date=\"2010-10-05\">Oct. 5, 2010</date>, <ref href=\"/us/stat/124/2641\">124 Stat. 2641</ref>, which provided that <ref href=\"/us/pl/111/255\">Pub. L. 111–255</ref> (amending this section and sections 1382b and 1396a of this title and enacting provisions set out as notes under this section and <ref href=\"/us/usc/t42/s1305\">section 1305 of this title</ref>) and the amendments made by <ref href=\"/us/pl/111/255\">Pub. L. 111–255</ref> were repealed 5 years after <date date=\"2010-10-05\">Oct. 5, 2010</date>, was itself repealed by <ref href=\"/us/pl/114/63/s2\">Pub. L. 114–63, § 2</ref>, <date date=\"2015-10-07\">Oct. 7, 2015</date>, <ref href=\"/us/stat/129/549\">129 Stat. 549</ref>, effective as if included in <ref href=\"/us/pl/111/255\">Pub. L. 111–255</ref>.</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72ddd09-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 2008 Amendment</heading><p><ref href=\"/us/pl/110/245/tII/s204\">Pub. L. 110–245, title II, § 204</ref>, <date date=\"2008-06-17\">June 17, 2008</date>, <ref href=\"/us/stat/122/1638\">122 Stat. 1638</ref>, provided that: <quotedContent origin=\"/us/pl/110/245/tII/s204\">“The amendments made by this title [amending this section and <ref href=\"/us/usc/t42/s1382b\">section 1382b of this title</ref>] shall be effective with respect to benefits payable for months beginning after 60 days after the date of the enactment of this Act [<date date=\"2008-06-17\">June 17, 2008</date>].”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72ddd0a-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 2004 Amendment</heading><p><ref href=\"/us/pl/108/203/tIV/s430/c\">Pub. L. 108–203, title IV, § 430(c)</ref>, <date date=\"2004-03-02\">Mar. 2, 2004</date>, <ref href=\"/us/stat/118/538\">118 Stat. 538</ref>, provided that: <quotedContent origin=\"/us/pl/108/203/tIV/s430/c\">“The amendments made by this section [amending this section] shall be effective with respect to benefits payable for months in calendar quarters that begin more than 90 days after the date of the enactment of this Act [<date date=\"2004-03-02\">Mar. 2, 2004</date>].”</quotedContent>\n</p>\n<p><ref href=\"/us/pl/108/203/tIV/s432/b\">Pub. L. 108–203, title IV, § 432(b)</ref>, <date date=\"2004-03-02\">Mar. 2, 2004</date>, <ref href=\"/us/stat/118/539\">118 Stat. 539</ref>, provided that: <quotedContent origin=\"/us/pl/108/203/tIV/s432/b\">“The amendment made by this section [amending this section] shall be effective with respect to benefits payable for months that begin on or after 1 year after the date of enactment of this Act [<date date=\"2004-03-02\">Mar. 2, 2004</date>].”</quotedContent>\n</p>\n<p><ref href=\"/us/pl/108/203/tIV/s435/c\">Pub. L. 108–203, title IV, § 435(c)</ref>, <date date=\"2004-03-02\">Mar. 2, 2004</date>, <ref href=\"/us/stat/118/540\">118 Stat. 540</ref>, provided that: <quotedContent origin=\"/us/pl/108/203/tIV/s435/c\">“The amendments made by this section [amending this section and <ref href=\"/us/usc/t42/s1382b\">section 1382b of this title</ref>] shall apply to benefits payable for months that begin more than 90 days after the date of enactment of this Act [<date date=\"2004-03-02\">Mar. 2, 2004</date>].”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72ddd0b-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1999 Amendment</heading><p><ref href=\"/us/pl/106/169/tII/s205/d\">Pub. L. 106–169, title II, § 205(d)</ref>, <date date=\"1999-12-14\">Dec. 14, 1999</date>, <ref href=\"/us/stat/113/1834\">113 Stat. 1834</ref>, provided that: <quotedContent origin=\"/us/pl/106/169/tII/s205/d\">“The amendments made by this section [amending this section and sections 1382b and 1396a of this title] shall take effect on <date date=\"2000-01-01\">January 1, 2000</date>, and shall apply to trusts established on or after such date.”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72ddd0c-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1998 Amendment</heading><p><ref href=\"/us/pl/105/306/s7/c\">Pub. L. 105–306, § 7(c)</ref>, <date date=\"1998-10-28\">Oct. 28, 1998</date>, <ref href=\"/us/stat/112/2928\">112 Stat. 2928</ref>, provided that: <quotedContent origin=\"/us/pl/105/306/s7/c\">“The amendments made by this section [amending this section and <ref href=\"/us/usc/t42/s1382b\">section 1382b of this title</ref>] shall apply to gifts made on or after the date that is 2 years before the date of the enactment of this Act [<date date=\"1998-10-28\">Oct. 28, 1998</date>].”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72ddd0d-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1996 Amendment</heading><p><ref href=\"/us/pl/104/193/tII/s213/d\">Pub. L. 104–193, title II, § 213(d)</ref>, <date date=\"1996-08-22\">Aug. 22, 1996</date>, <ref href=\"/us/stat/110/2195\">110 Stat. 2195</ref>, provided that: <quotedContent origin=\"/us/pl/104/193/tII/s213/d\">“The amendments made by this section [amending this section and sections 1382b and 1383 of this title] shall apply to payments made after the date of the enactment of this Act [<date date=\"1996-08-22\">Aug. 22, 1996</date>].”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e041e-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1994 Amendments</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">Amendment by <ref href=\"/us/pl/103/432/s264/a\">section 264(a) of Pub. L. 103–432</ref> effective as if included in the provision of <ref href=\"/us/pl/101/508\">Pub. L. 101–508</ref> to which the amendment relates at the time such provision became law, see <ref href=\"/us/pl/103/432/s264/h\">section 264(h) of Pub. L. 103–432</ref>, set out as a note under <ref href=\"/us/usc/t42/s1320b–9\">section 1320b–9 of this title</ref>.</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Amendment by <ref href=\"/us/pl/103/296\">Pub. L. 103–296</ref> effective <date date=\"1995-03-31\">Mar. 31, 1995</date>, see <ref href=\"/us/pl/103/296/s110/a\">section 110(a) of Pub. L. 103–296</ref>, set out as a note under <ref href=\"/us/usc/t42/s401\">section 401 of this title</ref>.</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e041f-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1993 Amendment</heading><p><ref href=\"/us/pl/103/66/tXIII/s13733/c\">Pub. L. 103–66, title XIII, § 13733(c)</ref>, <date date=\"1993-08-10\">Aug. 10, 1993</date>, <ref href=\"/us/stat/107/662\">107 Stat. 662</ref>, provided that: <quotedContent origin=\"/us/pl/103/66/tXIII/s13733/c\">“The amendments made by this section [amending this section and <ref href=\"/us/usc/t42/s1382c\">section 1382c of this title</ref>] shall take effect on the 1st day of the 2nd month that begins after the date of the enactment of this Act [<date date=\"1993-08-10\">Aug. 10, 1993</date>].”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e0420-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1990 Amendment</heading><p><ref href=\"/us/pl/101/508/tV/s5031/d\">Pub. L. 101–508, title V, § 5031(d)</ref>, <date date=\"1990-11-05\">Nov. 5, 1990</date>, <ref href=\"/us/stat/104/1388-224\">104 Stat. 1388–224</ref>, provided that: <quotedContent origin=\"/us/pl/101/508/tV/s5031/d\">“The amendments made by this section [amending this section and sections 1382b and 1383 of this title] shall apply with respect to benefits for months beginning on or after the first day of the 6th calendar month following the month in which this Act is enacted [November 1990].”</quotedContent>\n</p>\n<p><ref href=\"/us/pl/101/508/tV/s5033/b\">Pub. L. 101–508, title V, § 5033(b)</ref>, <date date=\"1990-11-05\">Nov. 5, 1990</date>, <ref href=\"/us/stat/104/1388-224\">104 Stat. 1388–224</ref>, provided that: <quotedContent origin=\"/us/pl/101/508/tV/s5033/b\">“The amendment made by subsection (a) [amending this section] shall apply to benefits payable for calendar months beginning after the date of the enactment of this Act [<date date=\"1990-11-05\">Nov. 5, 1990</date>].”</quotedContent>\n</p>\n<p><ref href=\"/us/pl/101/508/tV/s5034/b\">Pub. L. 101–508, title V, § 5034(b)</ref>, <date date=\"1990-11-05\">Nov. 5, 1990</date>, <ref href=\"/us/stat/104/1388-225\">104 Stat. 1388–225</ref>, provided that: <quotedContent origin=\"/us/pl/101/508/tV/s5034/b\">“The amendments made by subsection (a) [amending this section] shall apply with respect to benefits for months beginning on or after the first day of the 13th calendar month following the month in which this Act is enacted [November 1990].”</quotedContent>\n</p>\n<p><ref href=\"/us/pl/101/508/tV/s5035/c\">Pub. L. 101–508, title V, § 5035(c)</ref>, <date date=\"1990-11-05\">Nov. 5, 1990</date>, <ref href=\"/us/stat/104/1388-225\">104 Stat. 1388–225</ref>, as amended by <ref href=\"/us/pl/103/66/tXIII/s13732\">Pub. L. 103–66, title XIII, § 13732</ref>, <date date=\"1993-08-10\">Aug. 10, 1993</date>, <ref href=\"/us/stat/107/662\">107 Stat. 662</ref>, provided that: <quotedContent origin=\"/us/pl/103/66/tXIII/s13732\">“The amendments made by this section [amending this section and <ref href=\"/us/usc/t42/s1382b\">section 1382b of this title</ref>] shall apply with respect to benefits for calendar months beginning on or after the first day of the 6th calendar month following the month in which this Act is enacted [November 1990].”</quotedContent>\n</p>\n<p><ref href=\"/us/pl/101/508/tXI/s11115/e\">Pub. L. 101–508, title XI, § 11115(e)</ref>, <date date=\"1990-11-05\">Nov. 5, 1990</date>, <ref href=\"/us/stat/104/1388-415\">104 Stat. 1388–415</ref>, provided that: <quotedContent origin=\"/us/pl/101/508/tXI/s11115/e\">“The amendments made by subsections (a) though [sic] (c) [amending this section and sections 602 and 1382b of this title] shall apply to determinations of income or resources made for any period after <date date=\"1990-12-31\">December 31, 1990</date>.”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e0421-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1989 Amendment</heading><p><ref href=\"/us/pl/101/239/tVIII/s8011/b\">Pub. L. 101–239, title VIII, § 8011(b)</ref>, <date date=\"1989-12-19\">Dec. 19, 1989</date>, <ref href=\"/us/stat/103/2464\">103 Stat. 2464</ref>, provided that: <quotedContent origin=\"/us/pl/101/239/tVIII/s8011/b\">“The amendments made by subsection (a) [amending this section] shall take effect on the 1st day of the 3rd calendar month beginning after the date of the enactment of this Act [<date date=\"1989-12-19\">Dec. 19, 1989</date>].”</quotedContent>\n</p>\n<p><ref href=\"/us/pl/101/239/tVIII/s8013/c\">Pub. L. 101–239, title VIII, § 8013(c)</ref>, <date date=\"1989-12-19\">Dec. 19, 1989</date>, <ref href=\"/us/stat/103/2465\">103 Stat. 2465</ref>, provided that: <quotedContent origin=\"/us/pl/101/239/tVIII/s8013/c\">“The amendments made by subsections (a) and (b) [amending this section and <ref href=\"/us/usc/t42/s1382b\">section 1382b of this title</ref>] shall take effect on the 1st day of the 4th month beginning after the date of the enactment of this Act [<date date=\"1989-12-19\">Dec. 19, 1989</date>].”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e0422-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1988 Amendment</heading><p><ref href=\"/us/pl/100/647/tVIII/s8103/c\">Pub. L. 100–647, title VIII, § 8103(c)</ref>, <date date=\"1988-11-10\">Nov. 10, 1988</date>, <ref href=\"/us/stat/102/3796\">102 Stat. 3796</ref>, provided that: <quotedContent origin=\"/us/pl/100/647/tVIII/s8103/c\">“The amendments made by this section [amending this section and <ref href=\"/us/usc/t42/s1382b\">section 1382b of this title</ref>] shall be effective as though they had been included in section 162 of the Housing and Community Development Act of 1987 [<ref href=\"/us/pl/100/242\">Pub. L. 100–242</ref>, see Effective Date of 1988 Amendment note set out under <ref href=\"/us/usc/t12/s1701q\">12 U.S.C. 1701q</ref>] at the time of its enactment [<date date=\"1988-02-05\">Feb. 5, 1988</date>].”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e0423-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1987 Amendment</heading><p><ref href=\"/us/pl/100/203/tIX/s9120/b\">Pub. L. 100–203, title IX, § 9120(b)</ref>, <date date=\"1987-12-22\">Dec. 22, 1987</date>, <ref href=\"/us/stat/101/1330-310\">101 Stat. 1330–310</ref>, provided that: <quotedContent origin=\"/us/pl/100/203/tIX/s9120/b\">“The amendments made by subsection (a) [amending this section] shall become effective <date date=\"1988-04-01\">April 1, 1988</date>.”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e0424-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1984 Amendment</heading><p><ref href=\"/us/pl/98/369/dB/tVI/s2616/b\">Pub. L. 98–369, div. B, title VI, § 2616(b)</ref>, <date date=\"1984-07-18\">July 18, 1984</date>, <ref href=\"/us/stat/98/1133\">98 Stat. 1133</ref>, provided that: <quotedContent origin=\"/us/pl/98/369/dB/tVI/s2616/b\">“The amendment made by subsection (a) [amending this section] shall become effective on the date of the enactment of this Act [<date date=\"1984-07-18\">July 18, 1984</date>].”</quotedContent>\n</p>\n<p><ref href=\"/us/pl/98/369/dB/tVI/s2639/d\">Pub. L. 98–369, div. B, title VI, § 2639(d)</ref>, <date date=\"1984-07-18\">July 18, 1984</date>, <ref href=\"/us/stat/98/1145\">98 Stat. 1145</ref>, as amended by <ref href=\"/us/pl/100/203/tIX/s9101\">Pub. L. 100–203, title IX, § 9101</ref>, <date date=\"1987-12-22\">Dec. 22, 1987</date>, <ref href=\"/us/stat/101/1330-299\">101 Stat. 1330–299</ref>, provided that: <quotedContent origin=\"/us/pl/100/203/tIX/s9101\">“The amendments made by this section [amending this section and <ref href=\"/us/usc/t42/s602\">section 602 of this title</ref> and repealing section 545(a)–(c) of <ref href=\"/us/pl/97/424\">Pub. L. 97–424</ref> and <ref href=\"/us/pl/98/21/s404\">section 404 of Pub. L. 98–21</ref>, which had previously amended this section and <ref href=\"/us/usc/t42/s602\">section 602 of this title</ref> and had provided effective dates for those prior amendments] shall be effective with respect to months which begin after <date date=\"1984-09-30\">September 30, 1984</date>.”</quotedContent>\n</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">[<ref href=\"/us/pl/100/203/tIX/s9101\">Pub. L. 100–203, title IX, § 9101</ref>, <date date=\"1987-12-22\">Dec. 22, 1987</date>, <ref href=\"/us/stat/101/1330-299\">101 Stat. 1330–299</ref>, provided that the amendment made by that section to <ref href=\"/us/pl/98/369/s2639/d\">section 2639(d) of Pub. L. 98–369</ref>, set out as a note above, is effective as of <date date=\"1987-10-01\">Oct. 1, 1987</date>.]</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Amendment by section 2663(g)(3), (4) of <ref href=\"/us/pl/98/369\">Pub. L. 98–369</ref> effective <date date=\"1984-07-18\">July 18, 1984</date>, but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see <ref href=\"/us/pl/98/369/s2664/b\">section 2664(b) of Pub. L. 98–369</ref>, set out as a note under <ref href=\"/us/usc/t42/s401\">section 401 of this title</ref>.</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e2b35-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective and Termination Dates of 1983 Amendment</heading><p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/97/424/tV/s545/c\">Pub. L. 97–424, title V, § 545(c)</ref>, <date date=\"1983-01-06\">Jan. 6, 1983</date>, <ref href=\"/us/stat/96/2198\">96 Stat. 2198</ref>, and <ref href=\"/us/pl/98/21/tIV/s404/c\">Pub. L. 98–21, title IV, § 404(c)</ref>, <date date=\"1983-04-20\">Apr. 20, 1983</date>, <ref href=\"/us/stat/97/140\">97 Stat. 140</ref>, which had provided for the effective and termination dates covering the enactment and subsequent amendment of subsec. (b)(13) of this section by <ref href=\"/us/pl/97/424/s545/a\">section 545(a) of Pub. L. 97–424</ref> and <ref href=\"/us/pl/98/21/s404/a\">section 404(a) of Pub. L. 98–21</ref>, were repealed by <ref href=\"/us/pl/98/369/dB/tVI/s2639/c\">Pub. L. 98–369, div. B, title VI, § 2639(c)</ref>, (d), <date date=\"1984-07-18\">July 18, 1984</date>, <ref href=\"/us/stat/98/1145\">98 Stat. 1145</ref>, effective with respect to months beginning after <date date=\"1984-09-30\">Sept. 30, 1984</date>.</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e2b36-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1981 Amendment</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">Amendment by <ref href=\"/us/pl/97/35\">Pub. L. 97–35</ref> effective with respect to months after first calendar quarter which ends more than five months after August 1981, with provision for transitional payments, see <ref href=\"/us/pl/97/35/s2341/c\">section 2341(c) of Pub. L. 97–35</ref>, set out as an Effective Date of 1981 Amendment and Transitional Provisions note under <ref href=\"/us/usc/t42/s1382\">section 1382 of this title</ref>.</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e2b37-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1980 Amendment</heading><p><ref href=\"/us/pl/96/265/tII/s202/b\">Pub. L. 96–265, title II, § 202(b)</ref>, <date date=\"1980-06-09\">June 9, 1980</date>, <ref href=\"/us/stat/94/449\">94 Stat. 449</ref>, provided that: <quotedContent origin=\"/us/pl/96/265/tII/s202/b\">“The amendments made by subsection (a) [amending this section] shall apply only with respect to remuneration received in months after September 1980.”</quotedContent>\n</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">Amendment by <ref href=\"/us/pl/96/265/s302/b\">section 302(b) of Pub. L. 96–265</ref> applicable with respect to expenses incurred on or after first day of sixth month which begins after <date date=\"1980-06-09\">June 9, 1980</date>, see <ref href=\"/us/pl/96/265/s302/c\">section 302(c) of Pub. L. 96–265</ref>, set out as a note under <ref href=\"/us/usc/t42/s423\">section 423 of this title</ref>.</p>\n<p><ref href=\"/us/pl/96/222/tI/s101/b/1/B\">Pub. L. 96–222, title I, § 101(b)(1)(B)</ref>, <date date=\"1980-04-01\">Apr. 1, 1980</date>, <ref href=\"/us/stat/94/205\">94 Stat. 205</ref>, provided that: <quotedContent origin=\"/us/pl/96/222/tI/s101/b/1/B\">“The amendments made by subparagraphs (A) and (B) of subsection (a)(2) [amending this section and <ref href=\"/us/usc/t42/s602\">section 602 of this title</ref>] shall apply to payments for months beginning after <date date=\"1979-12-31\">December 31, 1979</date>.”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e2b38-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1977 Amendment</heading><p><ref href=\"/us/pl/95/171/s8/b\">Pub. L. 95–171, § 8(b)</ref>, <date date=\"1977-11-12\">Nov. 12, 1977</date>, <ref href=\"/us/stat/91/1355\">91 Stat. 1355</ref>, provided that: <quotedContent origin=\"/us/pl/95/171/s8/b\">“The amendment made by this section [amending this section] shall be effective <date date=\"1976-07-01\">July 1, 1976</date>, with respect to catastrophes which occurred on or after <date date=\"1976-06-01\">June 1, 1976</date>, and before <date date=\"1976-12-31\">December 31, 1976</date>. With respect to catastrophes which occurred on or after <date date=\"1976-12-31\">December 31, 1976</date>, the amendment made by this section shall be effective the first day of the calendar quarter following enactment of this Act [<date date=\"1977-11-12\">Nov. 12, 1977</date>].”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e2b39-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1976 Amendment</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">Amendment by <ref href=\"/us/pl/94/566\">Pub. L. 94–566</ref> effective <date date=\"1976-10-01\">Oct. 1, 1976</date>, see <ref href=\"/us/pl/94/566/s505/e\">section 505(e) of Pub. L. 94–566</ref>, set out as a note under <ref href=\"/us/usc/t42/s1382\">section 1382 of this title</ref>.</p>\n<p><ref href=\"/us/pl/94/331/s2/b\">Pub. L. 94–331, § 2(b)</ref>, <date date=\"1976-06-30\">June 30, 1976</date>, <ref href=\"/us/stat/90/782\">90 Stat. 782</ref>, as amended by <ref href=\"/us/pl/95/171/s6/a\">Pub. L. 95–171, § 6(a)</ref>, <date date=\"1977-11-12\">Nov. 12, 1977</date>, <ref href=\"/us/stat/91/1355\">91 Stat. 1355</ref>, effective the first day of calendar quarter following <date date=\"1977-11-12\">Nov. 12, 1977</date>, provided that: <quotedContent origin=\"/us/stat/91/1355\">“The amendments made by this Act [amending this section and sections 815, 3402, 6153, and 6154 of Title 26, Internal Revenue Code, and enacting provisions set out as notes under sections 815 and 3402 of Title 26] shall be applicable only in the case of catastrophes which occur on or after <date date=\"1976-06-01\">June 1, 1976</date>.”</quotedContent>\n</p>\n<p><ref href=\"/us/pl/94/331/s4/b\">Pub. L. 94–331, § 4(b)</ref>, <date date=\"1976-06-30\">June 30, 1976</date>, <ref href=\"/us/stat/90/783\">90 Stat. 783</ref>, as amended by <ref href=\"/us/pl/95/171/s7/a\">Pub. L. 95–171, § 7(a)</ref>, <date date=\"1977-11-12\">Nov. 12, 1977</date>, <ref href=\"/us/stat/91/1355\">91 Stat. 1355</ref>, effective the first day of calendar quarter following <date date=\"1977-11-12\">Nov. 12, 1977</date>, provided that: <quotedContent origin=\"/us/stat/91/1355\">“The amendments made by this Act [see <ref href=\"/us/pl/94/331/s2/b\">section 2(b) of Pub. L. 94–331</ref>, set out above] shall be applicable only in the case of catastrophes which occur on or after <date date=\"1976-06-01\">June 1, 1976</date>.”</quotedContent>\n</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDateOfAmendment\" id=\"ida72e2b3a-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date of 1974 Amendment</heading><p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/93/484/s4\">Pub. L. 93–484, § 4</ref>, <date date=\"1974-10-26\">Oct. 26, 1974</date>, <ref href=\"/us/stat/88/1460\">88 Stat. 1460</ref>, provided that the amendment made by that section is effective <date date=\"1974-01-01\">Jan. 1, 1974</date>.</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"effectiveDate\" id=\"ida72e2b3b-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Effective Date</heading><p style=\"-uslm-lc:I21\" class=\"indent0\"><ref href=\"/us/pl/92/603/tIII/s301\">Pub. L. 92–603, title III, § 301</ref>, <date date=\"1972-10-30\">Oct. 30, 1972</date>, <ref href=\"/us/stat/86/1465\">86 Stat. 1465</ref>, provided that this section is effective <date date=\"1974-01-01\">Jan. 1, 1974</date>.</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"miscellaneous\" id=\"ida72e2b3c-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Findings</heading><p><ref href=\"/us/pl/111/255/s2\">Pub. L. 111–255, § 2</ref>, <date date=\"2010-10-05\">Oct. 5, 2010</date>, <ref href=\"/us/stat/124/2640\">124 Stat. 2640</ref>, as amended by <ref href=\"/us/pl/111/255/s3/e\">Pub. L. 111–255, § 3(e)</ref>, <date date=\"2010-10-05\">Oct. 5, 2010</date>, <ref href=\"/us/stat/124/2641\">124 Stat. 2641</ref>; <ref href=\"/us/pl/114/63/s2\">Pub. L. 114–63, § 2</ref>, <date date=\"2015-10-07\">Oct. 7, 2015</date>, <ref href=\"/us/stat/129/549\">129 Stat. 549</ref>, provided that: <quotedContent origin=\"/us/pl/114/63/s2\">\n<inline>“Congress finds the following:</inline>\n<paragraph style=\"-uslm-lc:I22\" class=\"indent1\"><num value=\"1\">“(1)</num><content> Advances in medicine depend on clinical trial research conducted at public and private research institutions across the United States.</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I22\" class=\"indent1\"><num value=\"2\">“(2)</num><content> The challenges associated with enrolling participants in clinical research studies are especially difficult for studies that evaluate treatments for rare diseases and conditions (defined by the Orphan Drug Act [<ref href=\"/us/pl/97/414\">Pub. L. 97–414</ref>, see Short Title of 1983 Amendments note set out under <ref href=\"/us/usc/t21/s301\">section 301 of Title 21</ref>, Food and Drugs] as a disease or condition affecting fewer than 200,000 Americans), where the available number of willing and able research participants may be very small.</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I22\" class=\"indent1\"><num value=\"3\">“(3)</num><content> In accordance with ethical standards established by the National Institutes of Health, sponsors of clinical research may provide payments to trial participants for out-of-pocket costs associated with trial enrollment and for the time and commitment demanded by those who participate in a study. When offering compensation, clinical trial sponsors are required to provide such payments to all participants.</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I22\" class=\"indent1\"><num value=\"4\">“(4)</num><content> The offer of payment for research participation may pose a barrier to trial enrollment when such payments threaten the eligibility of clinical trial participants for Supplemental Security Income and Medicaid benefits.</content>\n</paragraph>\n<paragraph style=\"-uslm-lc:I22\" class=\"indent1\"><num value=\"5\">“(5)</num><content> With a small number of potential trial participants and the possible loss of Supplemental Security Income and Medicaid benefits for many who wish to participate, clinical trial research for rare diseases and conditions becomes exceptionally difficult and may hinder research on new treatments and potential cures for these rare diseases and conditions.”</content>\n</paragraph>\n</quotedContent>\n</p>\n<p style=\"-uslm-lc:I21\" class=\"indent0\">[<ref href=\"/us/pl/111/255/s3/e\">Section 3(e) of Pub. L. 111–255</ref>, formerly set out as an Effective and Termination Dates of 2010 Amendment note above, which repealed <ref href=\"/us/pl/111/255/s2\">section 2 of Pub. L. 111–255</ref>, set out above, 5 years after <date date=\"2010-10-05\">Oct. 5, 2010</date>, was itself repealed by <ref href=\"/us/pl/114/63/s2\">Pub. L. 114–63, § 2</ref>, <date date=\"2015-10-07\">Oct. 7, 2015</date>, <ref href=\"/us/stat/129/549\">129 Stat. 549</ref>, effective as if included in <ref href=\"/us/pl/111/255\">Pub. L. 111–255</ref>.]</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"miscellaneous\" id=\"ida72e524d-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Application to Northern Mariana Islands</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">For applicability of this section to Northern Mariana Islands, see section 502(a)(1) of the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America and Proc. No. 4534, <date date=\"1977-10-24\">Oct. 24, 1977</date>, 42 F.R. 6593, set out as notes under <ref href=\"/us/usc/t48/s1801\">section 1801 of Title 48</ref>, Territories and Insular Possessions.</p>\n</note>\n<note style=\"-uslm-lc:I74\" topic=\"miscellaneous\" id=\"ida72e524e-09a0-11eb-a85b-f5cef3d06f4d\"><heading class=\"centered smallCaps\">Puerto Rico, Guam, and Virgin Islands</heading><p style=\"-uslm-lc:I21\" class=\"indent0\">Enactment of provisions of <ref href=\"/us/pl/92/603\">Pub. L. 92–603</ref>, eff. <date date=\"1974-01-01\">Jan. 1, 1974</date>, not applicable to Puerto Rico, Guam, and the Virgin Islands, see <ref href=\"/us/pl/92/603/s303/b\">section 303(b) of Pub. L. 92–603</ref>, set out as a note under <ref href=\"/us/usc/t42/s301\">section 301 of this title</ref>.</p>\n</note>\n</notes>\n</section>","provision":null,"duplicates":[],"release":{"label":"116-252","currency_date":"2020-12-22","congress":116,"law_num":252,"excluded_laws":[],"update_num":null,"seq":222,"is_partial":false,"caveat":null,"titles_affected":["18","20","31","34","40","42"],"ingested_titles":[]},"served_from":{"label":"116-252","currency_date":"2020-12-22","congress":116,"law_num":252,"excluded_laws":[],"update_num":null,"seq":222,"is_partial":false,"caveat":null,"titles_affected":["18","20","31","34","40","42"],"ingested_titles":[]},"content_first_seen":{"label":"116-163","currency_date":"2020-10-02","congress":116,"law_num":163,"excluded_laws":[],"update_num":null,"seq":214,"is_partial":false,"caveat":null,"titles_affected":["01","02","03","06","07","08","10","15","17","18","21","22","23","26","28","31","35","36","38","40","42","45","49","50"],"ingested_titles":[]},"is_exact":true,"note":null}