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

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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS > Subchapter A—Procedure in General

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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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.

(Added Pub. L. 111–312, title VII, § 728(a) , Dec. 17, 2010 , 124 Stat. 3317 ; amended Pub. L. 112–240, title I, § 103(d) , Jan. 2, 2013 , 126 Stat. 2320 .)

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