Certification of treatment of payments under other laws

shall be treated for purposes of the internal revenue laws of the United States as damages for human suffering; and shall not be included as income or resources for purposes of determining eligibility to receive benefits described in section 3803(c)(2)(C) of title 31 or the amount of such benefits. Compensation or benefits provided to an individual under this subchapter— (Source: (Pub. L. 106–398, § 1 [div. C, title XXXVI, § 3646], Oct. 30, 2000, 114 Stat. 1654, 1654A–510; Pub. L. 108–375, div. C, title XXXI, § 3162(e), Oct. 28, 2004, 118 Stat. 2186.))