§ 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.
Source
(Added Pub. L. 111–312, title VII, § 728(a),Dec. 17, 2010
, 124 Stat. 3317; amended Pub. L. 112–240, title I, § 103(d), Jan. 2, 2013
, 126 Stat. 2320.)Notes
Amendments
2013—Pub. L. 112–240 amended section generally. Prior to amendment, section related to refunds disregarded in the administration of Federal programs and federally assisted programs and provided that the provisions were inapplicable to any amount received after
Dec. 31, 2012
.Effective Date of 2013 Amendment
Amendment by Pub. L. 112–240 applicable to amounts received after
Dec. 31, 2012
, see section 103(e)(2) of Pub. L. 112–240, set out as a note under section 24 of this title.Effective Date
Pub. L. 111–312, title VII, § 728(c),
Dec. 17, 2010
, 124 Stat. 3317, provided that: “The amendments made by this section [enacting this section] shall apply to amounts received after
December 31, 2009
.”