26 U.S.C. § 139
Disaster relief payments
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 139, Disaster relief payments, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462215
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Full text
Gross income shall not include any amount received by an individual as a qualified disaster relief payment.
For purposes of this section, the term “qualified disaster relief payment” means any amount paid to or for the benefit of an individual—
For purposes of this section, the term “qualified disaster” means—
For purposes of chapter 2 and subtitle C, qualified disaster relief payments and qualified disaster mitigation payments shall not be treated as net earnings from self-employment, wages, or compensation subject to tax.
Subsections (a), (f), and (g) shall not apply with respect to any individual identified by the Attorney General to have been a participant or conspirator in a terroristic action (as so defined), or a representative of such individual.
Gross income shall not include any amount received as payment under section 406 of the Air Transportation Safety and System Stabilization Act.
Gross income shall not include any amount received as a qualified disaster mitigation payment.
For purposes of this section, the term “qualified disaster mitigation payment” means any amount which is paid pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act (as in effect on the date of the enactment of this subsection) or the National Flood Insurance Act (as in effect on such date) to or for the benefit of the owner of any property for hazard mitigation with respect to such property. Such term shall not include any amount received for the sale or disposition of any property.
Notwithstanding any other provision of this subtitle, no increase in the basis or adjusted basis of any property shall result from any amount excluded under this subsection with respect to such property.
Notwithstanding any other provision of this subtitle, no deduction or credit shall be allowed (to the person for whose benefit a qualified disaster relief payment or qualified disaster mitigation payment is made) for, or by reason of, any expenditure to the extent of the amount excluded under this section with respect to such expenditure.
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.
- Victims of Terrorism Tax Relief Act of 2001House: 418–0Senate: no recorded tally
- To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.House: no recorded tallySenate: no recorded tally
- A bill to provide authority for the Federal Government to purchase and insure certain types of troubled assets for the purposes of providing stability to and preventing disruption in the economy and financial system and protecting taxpayers, to amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes.
- Consolidated Appropriations Act, 2018House: 256–167Senate: no recorded tally