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26 U.S.C. § 6409

Refunds disregarded in the administration of Federal programs and federally assisted programs

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

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26 U.S.C. § 6409, Refunds disregarded in the administration of Federal programs and federally assisted programs, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464160
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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.

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.