22 U.S.C. § 277d–23
Taxation; exclusion from gross income
United States · Title 22 — FOREIGN RELATIONS AND INTERCOURSE · Status: effective
Cite this
- Citation
- 22 U.S.C. § 277d–23, Taxation; exclusion from gross income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/455207
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Full text
No amount received as an award under subsection a. and subsections b.
(1) and (3) of section 277d–19 of this title shall be included in gross income for purposes of chapter 1 of title 26. However, amounts received under subsection b.
(1) shall be included in gross income to the extent that such amounts are not used within one year of the receipt thereof to purchase replacement housing or facilities.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally