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26 U.S.C. § 139 — Disaster relief payments
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Gross income shall not include any amount received by an individual as a qualified disaster relief payment.
**(b) Qualified disaster relief payment defined** For purposes of this section, the term “qualified disaster relief payment” means any amount paid to or for the benefit of an individual—
(1) to reimburse or pay reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster,
(2) to reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence or repair or replacement of its contents to the extent that the need for such repair, rehabilitation, or replacement is attributable to a qualified disaster,
(3) by a person engaged in the furnishing or sale of transportation as a common carrier by reason of the death or personal physical injuries incurred as a result of a qualified disaster, or
(4) if such amount is paid by a Federal, State, or local government, or agency or instrumentality thereof, in connection with a qualified disaster in order to promote the general welfare,
but only to the extent any expense compensated by such payment is not otherwise compensated for by insurance or otherwise.
**(c) Qualified disaster defined** For purposes of this section, the term “qualified disaster” means—
(1) a disaster which results from a terroristic or military action (as defined in section 692(c)(2)),
(2) a federally declared disaster (as defined by section 165(i)(5)(A)),
(3) a disaster which results from an accident involving a common carrier, or from any other event, which is determined by the Secretary to be of a catastrophic nature, or
(4) with respect to amounts described in subsection (b)(4), a disaster which is determined by an applic
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Source file: Laws/federal/codes/united-states-code/title-26/section-139-disaster-relief-payments--95dd9a6391.md
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Source location: Title 26, Chapter 1, § 139; chapter-001-normal-taxes-and-surtaxes.md
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**(a) General rule** Gross income shall not include any amount received by an individual as a qualified disaster relief payment.
**(b) Qualified disaster relief payment defined** For purposes of this section, the term “qualified disaster relief payment” means any amount paid to or for the benefit of an individual—
(1) to reimburse or pay reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster,
(2) to reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence or repair or replacement of its contents to the extent that the need for such repair, rehabilitation, or replacement is attributable to a qualified disaster,
(3) by a person engaged in the furnishing or sale of transportation as a common carrier by reason of the death or personal physical injuries incurred as a result of a qualified disaster, or
(4) if such amount is paid by a Federal, State, or local government, or agency or instrumentality thereof, in connection with a qualified disaster in order to promote the general welfare,
but only to the extent any expense compensated by such payment is not otherwise compensated for by insurance or otherwise.
**(c) Qualified disaster defined** For purposes of this section, the term “qualified disaster” means—
(1) a disaster which results from a terroristic or military action (as defined in section 692(c)(2)),
(2) a federally declared disaster (as defined by section 165(i)(5)(A)),
(3) a disaster which results from an accident involving a common carrier, or from any other event, which is determined by the Secretary to be of a catastrophic nature, or
(4) with respect to amounts described in subsection (b)(4), a disaster which is determined by an applicable Federal, State, or local authority (as determined by the Secretary) to warrant assistance from the Federal, State, or local government or agency or instrumentality thereof.
**(d) Coordination with employment taxes** For purposes of chapter 2 and subtitle C, qualified disaster relief payments and qualified disaster mitigation payments shall not be treated as net earnings from self-employment, wages, or compensation subject to tax.
**(e) No relief for certain individuals** Subsections (a), (f), and (g) shall not apply with respect to any individual identified by the Attorney General to have been a participant or conspirator in a terroristic action (as so defined), or a representative of such individual.
**(f) Exclusion of certain additional payments** Gross income shall not include any amount received as payment under section 406 of the Air Transportation Safety and System Stabilization Act.
**(g) Qualified disaster mitigation payments**
(1) **In general** — Gross income shall not include any amount received as a qualified disaster mitigation payment.
(2) **Qualified disaster mitigation payment defined** — For purposes of this section, the term “qualified disaster mitigation payment” means any amount which is paid pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act (as in effect on the date of the enactment of this subsection) or the National Flood Insurance Act (as in effect on such date) to or for the benefit of the owner of any property for hazard mitigation with respect to such property. Such term shall not include any amount received for the sale or disposition of any property.
(3) **No increase in basis** — Notwithstanding any other provision of this subtitle, no increase in the basis or adjusted basis of any property shall result from any amount excluded under this subsection with respect to such property.
**(h) Denial of double benefit** Notwithstanding any other provision of this subtitle, no deduction or credit shall be allowed (to the person for whose benefit a qualified disaster relief payment or qualified disaster mitigation payment is made) for, or by reason of, any expenditure to the extent of the amount excluded under this section with respect to such expenditure.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Adjustments applicable to all taxpayers** In determining the amount of the alternative minimum taxable income for any taxable year the following treatment shall apply (in lieu of the treatment applicable for purposes of computing the regular tax):
(1) **Depreciation**
(A) *In general*
(i) *Property other than certain personal property* — Except as provided in clause (ii), the depreciation deduction allowable under section 167 with respect to any tangible property placed in service after December 31, 1986, shall be determined under the alternative system of section 168(g). In the case of property placed in service after December 31, 1998, the preceding sentence shall not apply but clause (ii) shall continue to apply.
(ii) *150-percent declining balance method for certain property* — The method of depreciation used shall be—
(I) the 150 percent declining balance method,
(II) switching to the straight line method for the 1st taxable year for which using the straight line method with respect to the adjusted basis as of the beginning of the year will yield a higher allowance.
The preceding sentence shall not apply to any section 1250 property (as defined in section 1250(c)) (and the straight line method shall be used for such section 1250 property) or to any other property if the depreciation deduction determined under section 168 with respect to such other property for purposes of the regular tax is determined by using the straight line method.
(B) *Exception for certain property* — This paragraph shall not apply to property described in paragraph (1), (2), (3), or (4) of section 168(f), or in section 168(e)(3)(C)(iv).
(C) *Coordination with transitional rules*
(i) *In general* — This paragraph shall not apply to property pla
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 56
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Congress hereby finds and declares that—
(1) because disasters often cause loss of life, human suffering, loss of income, and property loss and damage; and
(2) because disasters often disrupt the normal functioning of governments and communities, and adversely affect individuals and families with great severity;
special measures, designed to assist the efforts of the affected States in expediting the rendering of aid, assistance, and emergency services, and the reconstruction and rehabilitation of devastated areas, are necessary.
**(b)** It is the intent of the Congress, by this chapter, to provide an orderly and continuing means of assistance by the Federal Government to State and local governments in carrying out their responsibilities to alleviate the suffering and damage which result from such disasters by—
(1) revising and broadening the scope of existing disaster relief programs;
(2) encouraging the development of comprehensive disaster preparedness and assistance plans, programs, capabilities, and organizations by the States and by local governments;
(3) achieving greater coordination and responsiveness of disaster preparedness and relief programs;
(4) encouraging individuals, States, and local governments to protect themselves by obtaining insurance coverage to supplement or replace governmental assistance;
(5) encouraging hazard mitigation measures to reduce losses from disasters, including development of land use and construction regulations;
(6) providing Federal assistance programs for both public and private losses sustained in disasters; and
(7) identifying and improving the climate and natural hazard resilience of vulnerable communities.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 5121
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** There are hereby authorized to be appropriated such sums as may from time to time be necessary to carry out this chapter, including sums—
(1) to cover administrative expenses authorized under [section 4126 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section4126&num=0&edition=prelim);
(2) to reimburse the National Flood Insurance Fund established under [section 4017 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section4017&num=0&edition=prelim) for—
(A) premium equalization payments under [section 4054 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section4054&num=0&edition=prelim) which have been made from such fund; and
(B) reinsurance claims paid under the excess loss reinsurance coverage provided under [section 4055 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section4055&num=0&edition=prelim); and
(3) to make such other payments as may be necessary to carry out the purposes of this chapter.
**(b)** All such funds shall be available without fiscal year limitation.
**(c)** There are authorized to be appropriated such sums as may be necessary through the date specified in [section 4026 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section4026&num=0&edition=prelim), for studies under this chapter.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 4001
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of credit**
(1) **In general** — In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred by the taxpayer.
(2) **Year credit allowed** — The credit under paragraph (1) with respect to any expense shall be allowed—
(A) in the case of any expense paid or incurred before the taxable year in which such adoption becomes final, for the taxable year following the taxable year during which such expense is paid or incurred, and
(B) in the case of an expense paid or incurred during or after the taxable year in which such adoption becomes final, for the taxable year in which such expense is paid or incurred.
(3) **$10,000 credit for adoption of child with special needs regardless of expenses** — In the case of an adoption of a child with special needs which becomes final during a taxable year, the taxpayer shall be treated as having paid during such year qualified adoption expenses with respect to such adoption in an amount equal to the excess (if any) of $10,000 over the aggregate qualified adoption expenses actually paid or incurred by the taxpayer with respect to such adoption during such taxable year and all prior taxable years.
(4) **Portion of credit refundable** — So much of the credit allowed under paragraph (1) as does not exceed $5,000 shall be treated as a credit allowed under subpart C and not as a credit allowed under this subpart.
**(b) Limitations**
(1) **Dollar limitation** — The aggregate amount of qualified adoption expenses which may be taken into account under subsection (a) for all taxable years with respect to the adoption of a child by the taxpayer shall not exceed $10,000.
(2) **Income limitation**
(A) *In general* —
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 23
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Economic Regulation.—** In carrying out subpart II of this part and those provisions of subpart IV applicable in carrying out subpart II, the Secretary of Transportation shall consider the following matters, among others, as being in the public interest and consistent with public convenience and necessity:
(1) assigning and maintaining safety as the highest priority in air commerce.
(2) before authorizing new air transportation services, evaluating the safety implications of those services.
(3) preventing deterioration in established safety procedures, recognizing the clear intent, encouragement, and dedication of Congress to further the highest degree of safety in air transportation and air commerce, and to maintain the safety vigilance that has evolved in air transportation and air commerce and has come to be expected by the traveling and shipping public.
(4) the availability of a variety of adequate, economic, efficient, and low-priced services without unreasonable discrimination or unfair or deceptive practices.
(5) coordinating transportation by, and improving relations among, air carriers, and encouraging fair wages and working conditions.
(6) placing maximum reliance on competitive market forces and on actual and potential competition—
(A) to provide the needed air transportation system; and
(B) to encourage efficient and well-managed air carriers to earn adequate profits and attract capital, considering any material differences between interstate air transportation and foreign air transportation.
(7) developing and maintaining a sound regulatory system that is responsive to the needs of the public and in which decisions are reached promptly to make it easier to adapt the air transportation system to the present and future needs of—
(A) the
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 40101
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** For exemption of—
(1) Allowances and expenditures to meet losses sustained by persons serving the United States abroad, due to appreciation of foreign currencies, see [section 5943 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5943&num=0&edition=prelim), United States Code.
(2) Benefits under laws administered by the Department of Veterans Affairs, see [section 5301 of title 38](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section5301&num=0&edition=prelim), United States Code.
(3) Earnings of ship contractors deposited in special reserve funds, see [section 53507 of title 46](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title46-section53507&num=0&edition=prelim), United States Code.
(4) Income derived from Federal Reserve banks, including capital stock and surplus, see section 7 of the Federal Reserve Act ([12 U.S.C. 531](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title12-section531&num=0&edition=prelim)).
(5) Special pensions of persons on Army and Navy medal of honor roll, see [38 U.S.C. 1562(a)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1562/a&num=0&edition=prelim)–(c).
**(b)** For extension of military income tax-exemption benefits to commissioned officers of Public Health Service in certain circumstances, see section 212 of the Public Health Service Act ([42 U.S.C. 213](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section213&num=0&edition=prelim)).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 140
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exclusion** Gross income shall not include any payment to the Medicare Advantage MSA of an individual by the Secretary of Health and Human Services under part C of title XVIII of the Social Security Act.
**(b) Medicare Advantage MSA** For purposes of this section, the term “Medicare Advantage MSA” means an Archer MSA (as defined in section 220(d))—
(1) which is designated as a Medicare Advantage MSA,
(2) with respect to which no contribution may be made other than—
(A) a contribution made by the Secretary of Health and Human Services pursuant to part C of title XVIII of the Social Security Act, or
(B) a trustee-to-trustee transfer described in subsection (c)(4),
(3) the governing instrument of which provides that trustee-to-trustee transfers described in subsection (c)(4) may be made to and from such account, and
(4) which is established in connection with an MSA plan described in section 1859(b)(3) of the Social Security Act.
**(c) Special rules for distributions**
(1) **Distributions for qualified medical expenses** — In applying section 220 to a Medicare Advantage MSA—
(A) qualified medical expenses shall not include amounts paid for medical care for any individual other than the account holder, and
(B) section 220(d)(2)(C) shall not apply.
(2) **Penalty for distributions from Medicare Advantage MSA not used for qualified medical expenses if minimum balance not maintained**
(A) *In general* — The tax imposed by this chapter for any taxable year in which there is a payment or distribution from a Medicare Advantage MSA which is not used exclusively to pay the qualified medical expenses of the account holder shall be increased by 50 percent of the excess (if any) of—
(i) the amount of such payment or distribution, over
(ii) the exc
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 138
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Federal law — U.S. Code and appendices · legal_authorities
Page 619
TITLE 26—INTERNAL REVENUE CODE
§ 139
holder as of January 1 of the calendar
year in which the taxable year begins.
Section 220(f)(4) shall not apply to any pay-
ment or distribution from a Medicare Ad-
vantage MSA.
(B) Exceptions
Subparagraph (A) shall not apply if the
payment or distribution is made on or after
the date the account holder—
(i) becomes disabled within the meaning
of section 72(m)(7), or
(ii) dies.
(C) Special rules
For purposes of subparagraph (A)—
(i) all Medicare Advantage MSAs of the
account holder shall be treated as 1 ac-
count,
(ii) all payments and distributions not
used exclusively to pay the qualified med-
ical expenses of the account holder during
any taxable year shall be treated as 1 dis-
tribution, and
(iii) any distribution of property shall be
taken into account at its fair market
value on the date of the distribution.
(3) Withdrawal of erroneous contributions
Section 220(f)(2) and paragraph (2) of this
subsection shall not apply to any payment or
distribution from a Medicare Advantage MSA
to the Secretary of Health and Human Serv-
ices of an erroneous contribution to such MSA
and of the net income attributable to such
contribution.
(4) Trustee-to-trustee transfers
Section 220(f)(2) and paragraph (2) of this
subsection shall not apply to any trustee-to-
trustee transfer from a Medicare Advantage
MSA of an account holder to another Medicare
Advantage MSA of such account holder.
(d) Special rules for treatment of account after
death of account holder
In applying section 220(f)(8)(A) to an account
which was a Medicare Advantage MSA of a dece-
dent, the rules of section 220(f) shall apply in
lieu of the rules of subsection (c) of this section
with respect to the spouse as the account holder
of such
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 139
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