---
kind: "section"
citation: "42 U.S.C. § 7385e"
title: "42"
title_heading: "The Public Health and Welfare"
number: "7385e"
heading: "Certification of treatment of payments under other laws"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/42/7385e"
units:
  - "Chapter 84 — Department of Energy"
  - "Subchapter XVI — Energy Employees Occupational Illness Compensation Program"
  - "Part C — Treatment, Coordination, and Forfeiture of Compensation and Benefits"
---

# §7385e. Certification of treatment of payments under other laws


Compensation or benefits provided to an individual under this subchapter—

- (1) shall be treated for purposes of the internal revenue laws of the United States as damages for human suffering; and
- (2) shall not be included as income or resources for purposes of determining eligibility to receive benefits described in [section 3803(c)(2)(C) of title 31](/usc/31/3803.md?p=c-2-C) or the amount of such benefits.

## Source credit

(Pub. L. 106–398, § 1 [div. C, title XXXVI, § 3646], Oct. 30, 2000, 114 Stat. 1654, 1654A–510; Pub. L. 108–375, div. C, title XXXI, § 3162(e), Oct. 28, 2004, 118 Stat. 2186.)

## Notes

### Editorial Notes

### Amendments

2004—Pub. L. 108–375 substituted “this subchapter” for “part B”.