---
kind: "section"
citation: "26 U.S.C. § 139H"
title: "26"
title_heading: "Internal Revenue Code"
number: "139H"
heading: "Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/139H"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part III — Items Specifically Excluded from Gross Income"
---

# §139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction


Gross income shall not include any [interest](/usc/26/856.md?p=f-1) received from the Federal Government in connection with an action to recover [property](/usc/26/317.md?p=a) seized by the Internal Revenue Service pursuant to [section 5317(c)(2) of title 31](/usc/31/5317.md?p=c-2), United States Code, by reason of a claimed violation of [section 5324](/usc/31/5324.md) of such title.


## Source credit

(Added Pub. L. 116–25, title I, § 1202(a), July 1, 2019, 133 Stat. 987.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. L. 116–25, title I, § 1202(c), July 1, 2019, 133 Stat. 988, provided that: “The amendments made by this section [enacting this section] shall apply to interest received on or after the date of the enactment of this Act [July 1, 2019].”