26 U.S.C. § 6409 — Refunds disregarded in the administra-

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, 2012. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2013 AMENDMENT Amendment by Pub. L. 112–240 applicable to amounts received after Dec. 31, 2012, see section 103(e)(2) of Pub. L. 112–240, set out as a note under section 24 of this title. EFFECTIVE DATE Pub. L. 111–312, title VII, § 728(c), Dec. 17, 2010, 124 Stat. 3317, provided that: ‘‘The amendments made by this section [enacting this section] shall apply to amounts received after December 31, 2009.’’ Subchapter B—Rules of Special Application Sec. 6411. Tentative carryback and refund adjustments. 6412. Floor stocks refunds. 6413. Special rules applicable to certain employ- ment taxes. 6414. Income tax withheld. 6415. Credits or refunds to persons who collected certain taxes. 6416. Certain taxes on sales and services. 6417. Elective payment of applicable credits. 6418. Transfer of certain credits. 6419. Excise tax on wagering. Sec. 6420. Gasoline used on farms. 6421. Gasoline used for certain nonhighway pur- poses, used by local transit systems, or sold for certain exempt purposes. 6422. Cross references. 6423. Conditions to allowance in the case of alcohol and tobacco taxes. [6424. Repealed.] 6425. Adjustment of overpayment of estimated in- come tax by corporation. 6426. Credit for alcohol fuel, biodiesel, and alter- native fuel mixtures. 6427. Fuels not used for taxable purposes. 6428. 2020 recovery rebates for individuals. 6428A. Additional 2020 recovery rebates for individ- uals. 6428B. 2021 recovery rebates to individuals. [6429. Repealed.] 6430. Treatment of tax imposed at Leaking Under- ground Storage Tank Trust Fund financing rate. [6431. Repealed.] 6432. Continuation coverage premium assistance. 6433. Saver’s Match. Editorial Notes AMENDMENTS 2022—Pub. L. 117–328, div. T, title I, § 103(e)(2), Dec. 29, 2022, 136 Stat. 5286, added item 6433. Pub. L. 117–169, title I, § 13801(e), Aug. 16, 2022, 136 Stat. 2013, added items 6417 and 6418. 2021—Pub. L. 117–2, title IX, §§ 9501(b)(1)(B), 9601(c)(3)(B), Mar. 11, 2021, 135 Stat. 136, 143, added items 6428B and 6432. 2020—Pub. L. 116–260, div. N, title II, § 272(g)(2), Dec. 27, 2020, 134 Stat. 1976, added item 6428A. Pub. L. 116–136, div. A, title II, § 2201(g)(2), Mar. 27, 2020, 134 Stat. 340, added item 6428. 2018—Pub. L. 115–141, div. U, title IV, § 401(d)(7)(A), Mar. 23, 2018, 132 Stat. 1212, struck out item 6432 ‘‘COBRA premium assistance’’. 2017—Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138, struck out item 6431 ‘‘Credit for qualified bonds allowed to issuer’’. 2014—Pub. L. 113–295, div. A, title II, § 221(a)(112)(A), (113), Dec. 19, 2014, 128 Stat. 4054, struck out item 6428 ‘‘2008 recovery rebates for individuals’’ and item 6429 ‘‘Advance payment of portion of increased child credit for 2003’’. 2009—Pub. L. 111–5, div. B, title I, § 1531(c)(7), title III, § 3001(a)(12)(C), Feb. 17, 2009, 123 Stat. 360, 463, added items 6431 and 6432. 2008—Pub. L. 110–185, title I, § 101(f)(3), Feb. 13, 2008, 122 Stat. 617, substituted ‘‘2008 recovery rebates for in- dividuals’’ for ‘‘Acceleration of 10 percent income tax rate bracket benefit for 2001’’ in item 6428. 2005—Pub. L. 109–59, title XI, § 11113(b)(3)(B), Aug. 10, 2005, 119 Stat. 1948, substituted ‘‘alcohol fuel, biodiesel, and alternative fuel’’ for ‘‘alcohol fuel and biodiesel’’ in item 6426. Pub. L. 109–58, title XIII, § 1362(b)(3)(B), Aug. 8, 2005, 119 Stat. 1059, added item 6430. 2004—Pub. L. 108–357, title III, § 301(c)(14), Oct. 22, 2004, 118 Stat. 1463, added item 6426. 2003—Pub. L. 108–27, title I, § 101(b)(2), May 28, 2003, 117 Stat. 754, added item 6429. 2001—Pub. L. 107–16, title I, § 101(b)(2), June 7, 2001, 115 Stat. 43, added item 6428. 1990—Pub. L. 101–508, title XI, § 11801(b)(15), (c)(22)(B)(ii), Nov. 5, 1990, 104 Stat. 1388–522, 1388–528, struck out item 6418 ‘‘Sugar’’ and item 6428 ‘‘1981 rate reduction tax credit’’. 1988—Pub. L. 100–418, title I, § 1941(b)(3)(E), Aug. 23, 1988, 102 Stat. 1324, struck out items 6429 ‘‘Credit and refund of chapter 45 taxes paid by royalty owners’’ and 6430 ‘‘Credit or refund of windfall profit taxes to certain trust beneficiaries’’.