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26 U.S.C. § 6409 — Refunds disregarded in the administration of Federal programs and federally assisted programs
Federal law — U.S. Code and appendices · legal_authorities
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.
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Source file: Laws/federal/codes/united-states-code/title-26/section-6409-refunds-disregarded-in-the-administration-of-federal-programs-and-federa--84c1615c59.md
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Source location: Title 26, Chapter 65, § 6409; chapter-065-abatements-credits-and-refunds.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of credit** There shall be allowed as a credit against the tax imposed by this chapter for the taxable year with respect to each qualifying child of the taxpayer for which the taxpayer is allowed a deduction under section 151 an amount equal to $1,000.
**(b) Limitations**
(1) **Limitation based on adjusted gross income** — The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds the threshold amount. For purposes of the preceding sentence, the term “modified adjusted gross income” means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.
(2) **Threshold amount** — For purposes of paragraph (1), the term “threshold amount” means—
(A) $110,000 in the case of a joint return,
(B) $75,000 in the case of an individual who is not married, and
(C) $55,000 in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
**(c) Qualifying child** For purposes of this section—
(1) **In general** — The term “qualifying child” means a qualifying child of the taxpayer (as defined in section 152(c)) who has not attained age 17.
(2) **Exception for certain noncitizens** — The term “qualifying child” shall not include any individual who would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows “resident of the United States”.
**(d) Portion of credit refundable**
(1) **In general** — The aggregate credits allowed to a taxpayer under subpart C shall be increased by the lesser of—
(A) the credit which would be allowed und
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Federal law — U.S. Code and appendices · legal_authorities
Page 3610
TITLE 26—INTERNAL REVENUE CODE
§ 6409
property. No refund (or payment of interest)
shall be made to the estate of any decedent un-
less it is affirmatively shown that such amount
will not escheat to a State or otherwise become
the property of a State under such a law.
(Added Pub. L. 100–203, title X, § 10621(a), Dec. 22,
1987, 101 Stat. 1330–452.)
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 100–203, title X, § 10621(c), Dec. 22, 1987, 101
Stat. 1330–452, provided that: ‘‘The amendments made
by this section [enacting this section] shall take effect
on the date of the enactment of this Act [Dec. 22,
1987].’’
§ 6409. Refunds disregarded in the administra-
tion of Federal programs and federally as-
sisted programs
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 re-
ceipt, 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 pro-
gram or under any State or local program fi-
nanced 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.)
Editorial Notes
AMENDMENTS
2013—Pub. L. 112–240 amended section generally. Prior
to amendment, section related to refunds disregarded
in the administration of Federal programs and feder-
ally assisted programs and provided that the provisions
were inapplicable to any amount received after Dec. 31,
20
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6409
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