Title 26 — Internal Revenue Code
Part III · Chapter 1 — Normal Taxes and Surtaxes
§ 104. Compensation for injuries or sickness
Statutory text
In general
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 under workmen’s compensation acts as compensation for personal injuries or sickness;
the amount of any damages (other than punitive damages) received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal physical injuries or physical sickness;
amounts received through accident or health insurance (or through an arrangement having the effect of accident or health insurance) for personal injuries or sickness (other than amounts received by an employee, to the extent such amounts (A) are attributable to contributions by the employer which were not includible in the gross income of the employee, or (B) are paid by the employer);
amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the Coast and Geodetic Survey or the Public Health Service, or as a disability annuity payable under the provisions of section 808 of the Foreign Service Act of 1980;
amounts received by an individual as disability income attributable to injuries incurred as a direct result of a terroristic or military action (as defined in section 692(c)(2)); and
amounts received pursuant to—
section 1201 of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796); 1 or
a program established under the laws of any State which provides monetary compensation for surviving dependents of a public safety officer who has died as the direct and proximate result of a personal injury sustained in the line of duty,
except that subparagraph (B) shall not apply to any amounts that would have been payable if death of the public safety officer had occurred other than as the direct and proximate result of a personal injury sustained in the line of duty.
For purposes of paragraph (3), in the case of an individual who is, or has been, an employee within the meaning of section 401(c)(1) (relating to self-employed individuals), contributions made on behalf of such individual while he was such an employee to a trust described in section 401(a) which is exempt from tax under section 501(a), or under a plan described in section 403(a), shall, to the extent allowed as deductions under section 404, be treated as contributions by the employer which were not includible in the gross income of the employee. For purposes of paragraph (2), emotional distress shall not be treated as a physical injury or physical sickness. The preceding sentence shall not apply to an amount of damages not in excess of the amount paid for medical care (described in subparagraph (A) or (B) of section 213(d)(1)) attributable to emotional distress.
Termination of application of subsection (a)(4) in certain cases
In general
Subsection (a)(4) shall not apply in the case of any individual who is not described in paragraph (2).
Individuals to whom subsection (a)(4) continues to apply
An individual is described in this paragraph if—
on or before , he was entitled to receive any amount described in subsection (a)(4),
on , he was a member of any organization (or reserve component thereof) referred to in subsection (a)(4) or under a binding written commitment to become such a member,
he receives an amount described in subsection (a)(4) by reason of a combat-related injury, or
on application therefor, he would be entitled to receive disability compensation from the Department of Veterans Affairs.
Special rules for combat-related injuries
For purposes of this subsection, the term “combat-related injury” means personal injury or sickness—
which is incurred—
as a direct result of armed conflict,
while engaged in extrahazardous service, or
under conditions simulating war; or
which is caused by an instrumentality of war.
In the case of an individual who is not described in subparagraph (A) or (B) of paragraph (2), except as provided in paragraph (4), the only amounts taken into account under subsection (a)(4) shall be the amounts which he receives by reason of a combat-related injury.
Amount excluded to be not less than veterans’ disability compensation
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.
Application of prior law in certain cases
The phrase “(other than punitive damages)” shall not apply to punitive damages awarded in a civil action—
which is a wrongful death action, and
with respect to which applicable State law (as in effect on and without regard to any modification after such date) provides, or has been construed to provide by a court of competent jurisdiction pursuant to a decision issued on or before , that only punitive damages may be awarded in such an action.
This subsection shall cease to apply to any civil action filed on or after the first date on which the applicable State law ceases to provide (or is no longer construed to provide) the treatment described in paragraph (2).
Cross references
For exclusion from employee’s gross income of employer contributions to accident and health plans, see section 106.
For exclusion of part of disability retirement pay from the application of subsection (a)(4) of this section, see section 1403 of title 10, United States Code (relating to career compensation laws).
Footnotes
- 1 See References in Text note below.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 30 · 68A Stat. 30
Enacted · 26 U.S.C. § 104
Aug. 16, 1954, ch. 736, 68A Stat. 30
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 30Foreign Service Act Amendments of 1960
Pub. L. 86–723 § 51 · 74 Stat. 831
Amended · 26 U.S.C. § 104(a)(4)
Pub. L. 86–723 provided for exclusion from gross income of amounts received as a disability annuity payable under the provisions of section 831 of the Foreign Service Act of 1946, as amended
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 86–723 provided for exclusion from gross income of amounts received as a disability annuity payable under the provisions of section 831 of the Foreign Service Act of 1946, as amended.Enacted provision · exact public law section
Sec. 51. Paragraph (4) of section 104(a) of the Internal Revenue Code of 1954 (26 U.S.C. 104(a) (4)) (relating to the exclusion from gross income of compensation for injuries and sickness) is hereby amended to read as follows: “(4) amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the Coast and Geodetic Survey or the Public Health Service, or as a disability annuity payable under the provisions of section 831 of the Foreign Service Act of 1946, as amended (22 U.S.C. 1081; 60 Stat. 1021).”Self-Employed Individuals Tax Retirement Act of 1962
Pub. L. 87–792 § 7(d) · 76 Stat. 809
Inserted · 26 U.S.C. § 104(a)
Pub. L. 87–792 inserted sentence requiring contributions made on behalf of an individual who is, or has been, an employee within the meaning of section 401(c)(1), while he was such an employee to a trust which is exempt from tax, or under a plan described in section 403(a), to be treated as contributions by the employer which were not includible in the gross income of the employee
Source evidence
Code amendment note
Subsec. (a). Pub. L. 87–792 inserted sentence requiring contributions made on behalf of an individual who is, or has been, an employee within the meaning of section 401(c)(1), while he was such an employee to a trust which is exempt from tax, or under a plan described in section 403(a), to be treated as contributions by the employer which were not includible in the gross income of the employee.Enacted provision · exact public law section
(d) Amounts Received Through Accident or Health Insurance.— Section 104(a) of the Internal Revenue Code of 1954 (relating 26 USC 104. to compensation for injuries or sickness) is amended by adding at the end thereof the following new sentence: “For purposes of paragraph (3), in the case of an individual who is, or has been, an employee within the meaning of section 401 (c)(1)(relating to self-employed individuals), contributions made on behalf of such individual while he was such an employee to a trust described in section 401(a) which is exempt from tax under section 501(a), or 26 USC 401, 501. under a plan described in section 403(a), shall, to the extent allowed as deductions under section 404, be treated as contributions by the 26 USC 404. employer which were not includible in the gross income of the employee.”Pub. L. 94–455 § 1901(a)(18)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 104(a)(4)
Pub. L. 94–455, § 1901(a)(18)(A), struck out “; 60 Stat. 1021” after “(22 U.S.C. 1081”
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 94–455, § 1901(a)(18)(A), struck out “; 60 Stat. 1021” after “(22 U.S.C. 1081”.Enacted provision · exact public law section
(A) Section 104(a)(4) (relating to exclusion of compensation for injuries or sickness) is amended by striking out “;60 Stat. 1021”Pub. L. 94–455 § 505(e)(1) · 90 Stat. 1520
Added · 26 U.S.C. § 104(a)(5)
Pub. L. 94–455, § 505(e)(1), added par. (5)
Source evidence
Code amendment note
Subsec. (a)(5). Pub. L. 94–455, § 505(e)(1), added par. (5).Enacted provision · exact public law section
(1) In general.— Section 104(a) (relating to compensation for injuries or sickness) is amended— (A) by striking out “and” at the end of paragraph (3); (B) by striking out the period at the end of paragraph (4) and inserting in lieu thereof a semicolon and the word “and”; and (C) by adding at the end thereof the following new paragraph: “(5) amounts received by an individual as disability income attributable to injuries incurred as a direct result of a violent attack which the Secretary’ of State determines to be a terrorist attack and which occurred while such individual was an employee of the United States engaged in the performance of his official duties outside the United States.”Pub. L. 94–455 § 505(b) · 90 Stat. 1520
Added · 26 U.S.C. § 104(b); 26 U.S.C. § 104(c)
Pub. L. 94–455, § 505(b), added subsec. (b)
Redesignated · 26 U.S.C. § 104(b); 26 U.S.C. § 104(c)
Pub. L. 94–455, § 505(b), redesignated former subsec. (b) as (c) and, as so redesignated, § 1901(a)(18)(B)
Substituted · 26 U.S.C. § 104(b); 26 U.S.C. § 104(c)
Pub. L. 94–455, § 505(b), substituted “1403 of title 10, United States Code (relating to career compensation laws)” for “402(h) of the Career Compensation Act of 1949 (37 U.S.C. 272(h))”
Source evidence
Code amendment note
Subsecs. (b), (c). Pub. L. 94–455, § 505(b), added subsec. (b), redesignated former subsec. (b) as (c) and, as so redesignated, § 1901(a)(18)(B), substituted “1403 of title 10, United States Code (relating to career compensation laws)” for “402(h) of the Career Compensation Act of 1949 (37 U.S.C. 272(h))”.Enacted provision · exact public law section
(b) Certain Military, Etc., Disability Pensions.— Section 104 26 USC 104. (relating to compensation for injuries or sickness) is amended by redesignating subsection (b) as subsection (c) and by inserting after subsection (a) the following new subsection: “(b) Termination of Application of Subsection (a)(4) in Certain Cases.— “(1) In general.— Subsection (a)(4) shall not apply in the case of any individual who is not described in paragraph (2). “(2) Individuals to whom subsection (a)(4) continues to apply.— An individual is described in this paragraph if— “(A) on or before September 24, 1975, he was entitled to receive any amount described in subsection (a)(4), “(B) on September 24, 1975, be was a member of any organization (or reserve component thereof) referred to in subsection (a)(4) or under a binding written commitment to become such a member, “(C) he receives an amount described in subsection (a)(4) by reason of a com bat-related injury, or “(D) on application therefor, he would be entitled to receive disability compensation from the Veterans’ Administration. “(3) Special rules for combat-related injuries.— For purposes “Combat-related injury.” of this subsection, the term ‘combat-related injury’ means personal injury or sickness— “(A) which is incurred— “(i) as a direct result of armed conflict. “(ii) while engaged in extrahazardous service, or “(iii) under conditions stimulating war; or “(B) which is caused by an instrumentality of war. In the case of an individual who is not described in subparagraph (A) or (B) of paragraph (2), except as provided in paragraph (4), the only amounts taken into account under subsection (a)(4) shall be the amounts which he receives by reason of a combat-related injury. “(4) Amount excluded to be not less than veterans’ disability compensation.— 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.”Pub. L. 96–465 title II § 2206(e)(1) · 94 Stat. 2071
Substituted · 26 U.S.C. § 104(a)(4)
Pub. L. 96–465 substituted reference to section 808 of the Foreign Service Act of 1980 for reference to section 831 of the Foreign Service Act of 1946
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 96–465 substituted reference to section 808 of the Foreign Service Act of 1980 for reference to section 831 of the Foreign Service Act of 1946.Enacted provision · exact public law section
(1) Section 104(a)(4) of the Internal Revenue Code of 1954 (26 U.S.C. 104(a)(4)) is amended by striking out “section 831 of the Foreign Service Act of 1946, as amended (22 U.S.C. 1081)” and inserting in lieu thereof “section 808 of the Foreign Service Act of Ante, p. 2110. 1980”.Pub. L. 97–473 title I § 101(a) · 96 Stat. 2605
Substituted · 26 U.S.C. § 104(a)(2)
Pub. L. 97–473 substituted “whether by suit or agreement and whether as lump sums or as periodic payments” for “whether by suit or agreement”
Source evidence
Code amendment note
Subsec. (a)(2). Pub. L. 97–473 substituted “whether by suit or agreement and whether as lump sums or as periodic payments” for “whether by suit or agreement”.Enacted provision · exact public law section
(a) Treatment of Recipient.— Paragraph (2) of section 104(a) 26 USC 104. (relating to compensation for injuries or sickness) is amended by striking out “whether by suit or agreement” and inserting in lieu thereof “whether by suit or agreement and whether as lump sums or as periodic payments”.Revenue Reconciliation Act of 1989
Pub. L. 101–239 title VII § 7641(a) · 103 Stat. 2106
Inserted · 26 U.S.C. § 104(a)
Pub. L. 101–239 inserted at end “Paragraph (2) shall not apply to any punitive damages in connection with a case not involving physical injury or physical sickness.”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 101–239 inserted at end “Paragraph (2) shall not apply to any punitive damages in connection with a case not involving physical injury or physical sickness.”Enacted provision · exact public law section
(a) General Rule.— Section 104(a) (relating to compensation for injuries or sickness) is amended by adding at the end thereof the following new sentence: “Paragraph (2) shall not apply to any punitive damages in connection with a case not involving physical injury or physical sickness.”Small Business Job Protection Act of 1996
Pub. L. 104–188 § 1605(b) · 110 Stat. 1755
Substituted · 26 U.S.C. § 104(a)
Pub. L. 104–188, § 1605(b), in closing provisions, substituted “For purposes of paragraph (2), emotional distress shall not be treated as a physical injury or physical sickness. The preceding sentence shall not apply to an amount of damages not in excess of the amount paid for medical care (described in subparagraph (A) or (B) of section 213(d)(1)) attributable to emotional distress.” for “Paragraph (2) shall not apply to any punitive damages in connection with a case not involving physical injury or physical sickness.”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 104–188, § 1605(b), in closing provisions, substituted “For purposes of paragraph (2), emotional distress shall not be treated as a physical injury or physical sickness. The preceding sentence shall not apply to an amount of damages not in excess of the amount paid for medical care (described in subparagraph (A) or (B) of section 213(d)(1)) attributable to emotional distress.” for “Paragraph (2) shall not apply to any punitive damages in connection with a case not involving physical injury or physical sickness.”Enacted provision · exact public law section
(b) Emotional Distress as Such Treated as Not Physical Injury or Physical Sickness.— Section 104(a) is amended by striking the last sentence and inserting the following new sentence: “For purposes of paragraph (2), emotional distress shall not be treated as a physical injury or physical sickness. The preceding sentence shall not apply to an amount of damages not in excess of the amount paid for medical care (described in subparagraph (A) or (B) of section 213(d)(1)) attributable to emotional distress.”.Small Business Job Protection Act of 1996
Pub. L. 104–188 § 1605(a) · 110 Stat. 1755
Amended · 26 U.S.C. § 104(a)(2)
Pub. L. 104–188, § 1605(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “the amount of any damages received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal injuries or sickness;”
Source evidence
Code amendment note
Subsec. (a)(2). Pub. L. 104–188, § 1605(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “the amount of any damages received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal injuries or sickness;”.Enacted provision · exact public law section
(a) In General.— Paragraph (2) of section 104(a) (relating to compensation for injuries or sickness) is amended to read as follows: “(2) the amount of any damages (other than punitive damages) received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal physical injuries or physical sickness;”.Small Business Job Protection Act of 1996
Pub. L. 104–188 § 1605(c) · 110 Stat. 1755
Added · 26 U.S.C. § 104(c); 26 U.S.C. § 104(d)
Pub. L. 104–188, § 1605(c), added subsec. (c)
Redesignated · 26 U.S.C. § 104(c); 26 U.S.C. § 104(d)
Pub. L. 104–188, § 1605(c), redesignated former subsec. (c) as (d)
Source evidence
Code amendment note
Subsecs. (c), (d). Pub. L. 104–188, § 1605(c), added subsec. (c) and redesignated former subsec. (c) as (d).Enacted provision · exact public law section
(c) Application of Prior Law for States in Which Only Punitive Damages May Be Awarded in Wrongful Death Actions.— Section 104 is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: “(c) Application of Prior Law in Certain Cases.— The phrase ‘(other than punitive damages)’ shall not apply to punitive damages awarded in a civil action— “(1) which is a wrongful death action, and “(2) with respect to which applicable State law (as in effect on September 13, 1995 and without regard to any modification after such date) provides, or has been construed to provide by a court of competent jurisdiction pursuant to a decision issued on or before September 13, 1995, that only punitive damages may be awarded in such an action. This subsection shall cease to apply to any civil action filed on or after the first date on which the applicable State law ceases to provide (or is no longer construed to provide) the treatment described in paragraph (2).”.Pub. L. 104–191 title III § 311(b) · 110 Stat. 1936
Inserted · 26 U.S.C. § 104(a)(3)
Pub. L. 104–191 inserted “(or through an arrangement having the effect of accident or health insurance)” after “accident or health insurance”
Source evidence
Code amendment note
Subsec. (a)(3). Pub. L. 104–191 inserted “(or through an arrangement having the effect of accident or health insurance)” after “accident or health insurance”.Enacted provision · exact public law section
(b) Exclusion For Amounts Received Under Certain Self-insured Plans.— Paragraph (3) of section 104(a) is amended by inserting “(or through an arrangement having the effect of accident or health insurance)” after “health insurance”.Victims of Terrorism Tax Relief Act of 2001
Pub. L. 107–134 title I § 113(a) · 115 Stat. 2427
Substituted · 26 U.S.C. § 104(a)(5)
Pub. L. 107–134 substituted “a terroristic or military action (as defined in section 692(c)(2)).” for “a violent attack which the Secretary of State determines to be a terrorist attack and which occurred while such individual was an employee of the United States engaged in the performance of his official duties outside the United States.”
Source evidence
Code amendment note
Subsec. (a)(5). Pub. L. 107–134 substituted “a terroristic or military action (as defined in section 692(c)(2)).” for “a violent attack which the Secretary of State determines to be a terrorist attack and which occurred while such individual was an employee of the United States engaged in the performance of his official duties outside the United States.”Enacted provision · exact public law section
(a) Disability Income.— Section 104(a)(5) (relating to compensation for injuries or sickness) is amended by striking “a violent attack” and all that follows through the period and inserting “a terroristic or military action (as defined in section 692(c)(2)).”.Effective date note
Pub. L. 107–134, title I, § 113(c), Jan. 23, 2002, 115 Stat. 2435, provided that: “The amendments made by this section [amending this section and section 692 of this title] shall apply to taxable years ending on or after September 11, 2001.”Don’t Tax Our Fallen Public Safety Heroes Act
Pub. L. 114–14 § 2 · 129 Stat. 198
Added · 26 U.S.C. § 104(a)(6)
Pub. L. 114–14 added par. (6)
Source evidence
Code amendment note
Subsec. (a)(6). Pub. L. 114–14 added par. (6).Enacted provision · exact public law section
SEC. 2. EXCLUSION OF CERTAIN COMPENSATION RECEIVED BY PUBLIC SAFETY OFFICERS AND THEIR DEPENDENTS. Subsection (a) of section 104 of the Internal Revenue Code of 1986 26 USC 104. is amended by striking “and” at the end of paragraph (4), by striking the period at the end of paragraph (5) and inserting “; and”, and by inserting after paragraph (5) the following new paragraph: “(6) amounts received pursuant to— “(A) section 1201 of the Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796); or “(B) a program established under the laws of any State which provides monetary compensation for surviving dependents of a public safety officer who has died as the direct and proximate result of a personal injury sustained in the line of duty, except that subparagraph (B) shall not apply to any amounts that would have been payable if death of the public safety officer had occurred other than as the direct and proximate result of a personal injury sustained in the line of duty.” .Energy and Water Development and Related Agencies Appropriations Act, 2018
Pub. L. 115–141 div. U title IV § 401(a)(2)(A) · 132 Stat. 348
Substituted · 26 U.S.C. § 104(b)(2)(D)
Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans’ Administration”
Source evidence
Code amendment note
Subsec. (b)(2)(D). Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans’ Administration”.Enacted provision · exact public law section
Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.
18 of 19 references resolved to an enrolled provision · 1 partial
Editorial Notes
References in Text
Section 808 of the Foreign Service Act of 1980, referred to in subsec. (a)(4), is Pub. L. 96–465, title I, § 808, , 94 Stat. 2110, which is classified to section 4048 of Title 22, Foreign Relations and Intercourse.
Section 1201 of the Omnibus Crime Control and Safe Streets Act of 1968, referred to in subsec. (a)(6)(A), was classified to section 3796 of Title 42, The Public Health and Welfare, prior to editorial reclassification and renumbering as section 10281 of Title 34, Crime Control and Law Enforcement.
Amendments1960–2018 · 10 rounds
2018
Subsec. (b)(2)(D). Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans’ Administration”.
2015
Subsec. (a)(6). Pub. L. 114–14 added par. (6).
2002
Subsec. (a)(5). Pub. L. 107–134 substituted “a terroristic or military action (as defined in section 692(c)(2)).” for “a violent attack which the Secretary of State determines to be a terrorist attack and which occurred while such individual was an employee of the United States engaged in the performance of his official duties outside the United States.”
1996
Subsec. (a). Pub. L. 104–188, § 1605(b), in closing provisions, substituted “For purposes of paragraph (2), emotional distress shall not be treated as a physical injury or physical sickness. The preceding sentence shall not apply to an amount of damages not in excess of the amount paid for medical care (described in subparagraph (A) or (B) of section 213(d)(1)) attributable to emotional distress.” for “Paragraph (2) shall not apply to any punitive damages in connection with a case not involving physical injury or physical sickness.”
Subsec. (a)(2). Pub. L. 104–188, § 1605(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “the amount of any damages received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal injuries or sickness;”.
Subsec. (a)(3). Pub. L. 104–191 inserted “(or through an arrangement having the effect of accident or health insurance)” after “accident or health insurance”.
Subsecs. (c), (d). Pub. L. 104–188, § 1605(c), added subsec. (c) and redesignated former subsec. (c) as (d).
1989
Subsec. (a). Pub. L. 101–239 inserted at end “Paragraph (2) shall not apply to any punitive damages in connection with a case not involving physical injury or physical sickness.”
1983
Subsec. (a)(2). Pub. L. 97–473 substituted “whether by suit or agreement and whether as lump sums or as periodic payments” for “whether by suit or agreement”.
1980
Subsec. (a)(4). Pub. L. 96–465 substituted reference to section 808 of the Foreign Service Act of 1980 for reference to section 831 of the Foreign Service Act of 1946.
1976
Subsec. (a)(4). Pub. L. 94–455, § 1901(a)(18)(A), struck out “; 60 Stat. 1021” after “(22 U.S.C. 1081”.
Subsec. (a)(5). Pub. L. 94–455, § 505(e)(1), added par. (5).
Subsecs. (b), (c). Pub. L. 94–455, § 505(b), added subsec. (b), redesignated former subsec. (b) as (c) and, as so redesignated, § 1901(a)(18)(B), substituted “1403 of title 10, United States Code (relating to career compensation laws)” for “402(h) of the Career Compensation Act of 1949 (37 U.S.C. 272(h))”.
1962
Subsec. (a). Pub. L. 87–792 inserted sentence requiring contributions made on behalf of an individual who is, or has been, an employee within the meaning of section 401(c)(1), while he was such an employee to a trust which is exempt from tax, or under a plan described in section 403(a), to be treated as contributions by the employer which were not includible in the gross income of the employee.
1960
Subsec. (a)(4). Pub. L. 86–723 provided for exclusion from gross income of amounts received as a disability annuity payable under the provisions of section 831 of the Foreign Service Act of 1946, as amended.
Statutory Notes and Related Subsidiaries
Change of Name
Reference to Veterans’ Administration deemed to refer to Department of Veterans Affairs pursuant to section 10 of Pub. L. 100–527, set out as a Department of Veterans Affairs Act note under section 301 of Title 38, Veterans’ Benefits.
Secretary of Health, Education, and Welfare redesignated Secretary of Health and Human Services by section 3508 of Title 20, Education.
Effective Date of 2002 Amendment
Pub. L. 107–134, title I, § 113(c), , 115 Stat. 2435, provided that: “The amendments made by this section [amending this section and section 692 of this title] shall apply to taxable years ending on or after .”
Effective Date of 1996 Amendment
Pub. L. 104–191, title III, § 311(c), , 110 Stat. 2053, provided that: “The amendments made by this section [amending this section and section 162 of this title] shall apply to taxable years beginning after .”
Pub. L. 104–188, title I, § 1605(d), , 110 Stat. 1839, provided that:
“(1) In general.—
Except as provided in paragraph (2), the amendments made by this section [amending this section] shall apply to amounts received after the date of the enactment of this Act [], in taxable years ending after such date.
“(2) Exception.—
The amendments made by this section shall not apply to any amount received under a written binding agreement, court decree, or mediation award in effect on (or issued on or before) .”
Effective Date of 1989 Amendment
Pub. L. 101–239, title VII, § 7641(b), , 103 Stat. 2379, provided that:
“(1) In general.—
Except as provided in paragraph (2), the amendment made by subsection (a) [amending this section] shall apply to amounts received after , in taxable years ending after such date.
“(2) Exception.—
The amendment made by subsection (a) shall not apply to any amount received—
“(A) under any written binding agreement, court decree, or mediation award in effect on (or issued on or before) , or
“(B) pursuant to any suit filed on or before .”
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–465 effective , except as otherwise provided, see section 2403 of Pub. L. 96–465, set out as an Effective Date note under section 3901 of Title 22, Foreign Relations and Intercourse.
Effective Date of 1976 Amendment
Amendment by section 505(b) of Pub. L. 94–455 applicable to taxable years beginning after , see section 508 of Pub. L. 94–455, set out as a note under section 3 of this title.
Pub. L. 94–455, title V, § 505(e)(2), , 90 Stat. 1568, provided that: “The amendments made by this subsection [amending this section] shall apply to taxable years beginning after .”
Amendment by section 1901(a)(18)(A) of Pub. L. 94–455 applicable with respect to taxable years beginning after , see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.
Effective Date of 1962 Amendment
Amendment by Pub. L. 87–792 applicable to taxable years beginning after , see section 8 of Pub. L. 87–792, set out as a note under section 22 of this title.
Effective Date of 1960 Amendment
Pub. L. 86–723, § 56(e), , 74 Stat. 848, provided that: “The amendment made by section 51 of this Act [amending this section] shall be effective with respect to taxable years ending after the date of enactment of this Act [].”
Executive Documents
Change of Name
Coast and Geodetic Survey consolidated with National Weather Bureau in 1965 to form Environmental Science Services Administration by Reorg. Plan No. 2 of 1965, eff. , 30 FR 8819, 79 Stat. 1318. Environmental Science Services Administration abolished in 1970 and its personnel, property, records, etc., transferred to National Oceanic and Atmospheric Administration by Reorg. Plan No. 4 of 1970, eff. , 35 FR 15627, 84 Stat. 2090. By order of Acting Associate Administrator of National Oceanic and Atmospheric Administration, 35 FR 19249, , Coast and Geodetic Survey redesignated National Ocean Survey. See notes under section 311 of Title 15, Commerce and Trade.
Transfer of Functions
Functions of Public Health Service, Surgeon General of Public Health Service, and all other officers and employees of Public Health Service, and functions of all agencies of or in Public Health Service transferred to Secretary of Health, Education, and Welfare by 1966 Reorg. Plan No. 3, 31 F.R. 8855, 80 Stat. 1610, effective , set out in the Appendix to Title 5, Government Organization and Employees.
Credits
1954–2018 · 12 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 30
- 1960Pub. L. 86–723, § 51, , 74 Stat. 847
- 1962Pub. L. 87–792, § 7(d), , 76 Stat. 829
- 1976Pub. L. 94–455, title V, § 505(b), (e)(1), title XIX, § 1901(a)(18), , 90 Stat. 1567, 1568, 1766
- 1980Pub. L. 96–465, title II, § 2206(e)(1), , 94 Stat. 2162
- 1983Pub. L. 97–473, title I, § 101(a), , 96 Stat. 2605
- 1989Pub. L. 101–239, title VII, § 7641(a), , 103 Stat. 2379
- 1996Pub. L. 104–188, title I, § 1605(a)–(c), , 110 Stat. 1838
- 1996Pub. L. 104–191, title III, § 311(b), , 110 Stat. 2053
- 2002Pub. L. 107–134, title I, § 113(a), , 115 Stat. 2435
- 2015Pub. L. 114–14, § 2, , 129 Stat. 198
- 2018Pub. L. 115–141, div. U, title IV, § 401(a)(2)(A), , 132 Stat. 1184.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 30; Pub. L. 86–723, § 51, , 74 Stat. 847; Pub. L. 87–792, § 7(d), , 76 Stat. 829; Pub. L. 94–455, title V, § 505(b), (e)(1), title XIX, § 1901(a)(18), , 90 Stat. 1567, 1568, 1766; Pub. L. 96–465, title II, § 2206(e)(1), , 94 Stat. 2162; Pub. L. 97–473, title I, § 101(a), , 96 Stat. 2605; Pub. L. 101–239, title VII, § 7641(a), , 103 Stat. 2379; Pub. L. 104–188, title I, § 1605(a)–(c), , 110 Stat. 1838; Pub. L. 104–191, title III, § 311(b), , 110 Stat. 2053; Pub. L. 107–134, title I, § 113(a), , 115 Stat. 2435; Pub. L. 114–14, § 2, , 129 Stat. 198; Pub. L. 115–141, div. U, title IV, § 401(a)(2)(A), , 132 Stat. 1184.)