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26 U.S.C. § 104

Compensation for injuries or sickness

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 104, Compensation for injuries or sickness, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462180
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Full text

Except in the case of amounts attributable to (and not in excess of) deductions allowed under section 213 (relating to medical, etc., expenses) for any prior taxable year, gross income does not include— amounts received pursuant to— Subsection (a)(4) shall not apply in the case of any individual who is not described in paragraph (2). An individual is described in this paragraph if— For purposes of this subsection, the term “combat-related injury” means personal injury or sickness— which is incurred— In the case of any individual described in paragraph (2), the amounts excludable under subsection (a)(4) for any period with respect to any individual shall not be less than the maximum amount which such individual, on application therefor, would be entitled to receive as disability compensation from the Veterans’ Administration. The phrase “(other than punitive damages)” shall not apply to punitive damages awarded in a civil action—

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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 96-465(H.R. 6790)1980-10-17
    Foreign Service Act of 1980
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-473(H.R. 5470)1983-01-14
    An act to amend the Internal Revenue Code of 1954 with respect to the tax treatment of periodic payments for damages received on account of personal injury or sickness, and for other purposes.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 101-239(H.R. 3299)1989-12-19
    Omnibus Budget Reconciliation Act of 1989
    House: no recorded tallySenate: 87–7
  • Amended byPub. L. 104-188(H.R. 3448)1996-08-20
    Small Business Job Protection Act of 1996
    House: 354–72Senate: 76–22
  • Amended byPub. L. 104-191(H.R. 3103)1996-08-21
    Health Insurance Portability and Accountability Act of 1996
    House: 198–228Senate: 98–0
  • Amended byPub. L. 107-134(H.R. 2884)2002-01-23
    Victims of Terrorism Tax Relief Act of 2001
    House: 418–0Senate: no recorded tally
  • Amended byPub. L. 114-14(H.R. 606)2015-05-22
    Don't Tax Our Fallen Public Safety Heroes Act
    House: 413–0Senate: no recorded tally
  • Amended byPub. L. 115-141(H.R. 1625)2018-03-23
    Consolidated Appropriations Act, 2018
    House: 256–167Senate: no recorded tally