Internal Revenue Code · 26 U.S.C.
§ 6409. Refunds disregarded in the administration of Federal programs and federally assisted programs
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6409
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 17, 2010 by Pub. L. 111–312
- Last amended
- January 2, 2013 by Pub. L. 112–240
- Amendments
- 1 dated changes in the source credit
- Length
- 121 words · about 1 min to read
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.
(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.)
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 112–240
- Added by Pub. L. 111–312
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS
- Subchapter A Procedure in General
Nearby sections
- § 6405 Reports of refunds and credits
- § 6406 Prohibition of administrative review of decisions
- § 6407 Date of allowance of refund or credit
- § 6408 State escheat laws not to apply
- § 6409 Refunds disregarded in the administration of Federal programs and federally assisted programs
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial 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.
Statutory Notes and Related Subsidiaries
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.”