42 U.S.C. § 1382a
Income; earned and unearned income defined; exclusions from income
United States · Title 42 — THE PUBLIC HEALTH AND WELFARE · Status: effective
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- Citation
- 42 U.S.C. § 1382a, Income; earned and unearned income defined; exclusions from income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/477206
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Full text
For purposes of this subchapter, income means both earned income and unearned income; and—
earned income means only—
unearned income means all other income, including—
In determining the income of an individual (and his eligible spouse) there shall be excluded—
in any calendar quarter, the first—
any gift to, or for the benefit of, an individual who has not attained 18 years of age and who has a life-threatening condition, from an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 which is exempt from taxation under section 501(a) of such Code—
interest or dividend income from resources—
the first $2,000 received during a calendar year by such individual (or such spouse) as compensation for participation in a clinical trial involving research and testing of treatments for a rare disease or condition (as defined in section 360ee(b)(2) of title 21), but only if the clinical trial—
has been reviewed and approved by an institutional review board that is established—
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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- An Act to suspend for a temporary period the import duty on certain horses, and for other purposes.House: no recorded tallySenate: no recorded tally
- An Act to amend the Social Security Act to expedite the holding of hearings under titles II, XVI, and XVIII by establishing uniform review procedures under such titles, and for other purposes.House: no recorded tallySenate: no recorded tally
- An Act to amend section 815 of the Internal Revenue Code to allow a life insurance company to disregard (for purposes of that section) a distribution during the last month of its taxable year, determined to have been made out of the policyholders surplus account, if such distribution is returned to the company not later than the due date for filing its income tax return (including extensions thereof) for that year, and for other purposes.House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- Unemployment Compensation Amendments of 1976House: no recorded tallySenate: no recorded tally
- An Act to extend certain Social Security Act provisions, and for other purposes.House: no recorded tallySenate: no recorded tally
- Technical Corrections Act of 1979House: no recorded tallySenate: no recorded tally
- Social Security Disability Amendments of 1980House: no recorded tallySenate: no recorded tally
- An act to amend the Social Security Act with respect to the retirement tests, to reduce spending under title II of the Social Security Act, and for other purposes.House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1981House: no recorded tallySenate: no recorded tally
- Surface Transportation Assistance Act of 1982House: no recorded tallySenate: no recorded tally
- Social Security Amendments of 1983House: no recorded tallySenate: no recorded tally
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1987House: no recorded tallySenate: no recorded tally
- Technical and Miscellaneous Revenue Act of 1988House: no recorded tallySenate: no recorded tally
- Major Disaster Relief and Emergency Assistance Amendments of 1987House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1989House: no recorded tallySenate: 87–7
- Omnibus Budget Reconciliation Act of 1990
- Omnibus Budget Reconciliation Act of 1993
- Social Security Independence and Program Improvements Act of 1994House: 431–0Senate: no recorded tally
- Social Security Act Amendments of 1994House: no recorded tallySenate: no recorded tally
- Personal Responsibility and Work Opportunity Reconciliation Act of 1996
- Noncitizen Benefit Clarification and Other Technical Amendments Act of1998House: no recorded tallySenate: no recorded tally
- Foster Care Independence Act of 1999House: no recorded tallySenate: no recorded tally
- Consolidated Appropriations Act, 2001
- Social Security Protection Act of 2004House: 396–28Senate: no recorded tally
- Heroes Earnings Assistance and Relief Tax Act of 2008House: 403–0Senate: no recorded tally
- Improving Access to Clinical Trials Act of 2009House: no recorded tallySenate: no recorded tally
- Ensuring Access to Clinical Trials Act of 2015House: no recorded tallySenate: no recorded tally
- National Defense Authorization Act for Fiscal Year 2017