WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 139: Disaster relief payments

Created in 2002 by the Victims of Terrorism Tax Relief Act of 2001 (Public Law 107-134). Changed by 3 later laws. 1 bill in this Congress would change it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

This Congress

  • H.R. 10061 Wildfire Response and Readiness Act · introduced · would change (h)

How it got here

2018

  • Pub. L. 115–141, §401(b)(10)(A), substituted "section 165(i)(5)(A)" for "section 165(h)(3)(C)(i)". (Consolidated Appropriations Act, 2018) Law text · (c)
  • Pub. L. 115–141, §401(a)(41), substituted "a federally" for "federally". (Consolidated Appropriations Act, 2018) Law text · (c)

2008

  • Pub. L. 110–343 amended par. (2) generally. Prior to amendment, par. (2) read as follows: "a Presidentially declared disaster (as defined in section 1033(h)(3)),". (Emergency Economic Stabilization Act of 2008) Law text · (c)

2005

  • Pub. L. 109–7, §1(a)(2)(A), substituted "qualified disaster relief payments and qualified disaster mitigation payments" for "a qualified disaster relief payment". Law text · (d)
  • Pub. L. 109–7, §1(a)(2)(B), substituted ", (f), and (g)" for "and (f)". Law text · (e)
  • Pub. L. 109–7, §1(a)(1), added subsecs. (g) and (h). Law text · (g), (h)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.