§131. Certain foster care payments — Inbound Citations

Citations to 26 U.S.C. § 131 as a whole

• 26 U.S.C. § 408(o)(5)

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  (5) In the case of an individual who for a taxable year excludes from gross income under section 131 a qualified foster care payment which is a difficulty of care payment, if—

  (A) the deductible amount in effect for the taxable year under section 219(b), exceeds

  (B) the amount of compensation includible in the individual’s gross income for the taxable year,

  the individual may elect to increase the nondeductible limit under paragraph (2) for the taxable year by an amount equal to the lesser of such excess or the amount so excluded.
• 26 U.S.C. § 415(c)(8)(A)

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  (A) For purposes of paragraph (1)(B), in the case of an individual who for a taxable year excludes from gross income under section 131 a qualified foster care payment which is a difficulty of care payment, the participant’s compensation, or earned income, as the case may be, shall be increased by the amount so excluded.