123STA T .45 2 PUBLIC LA W 111 – 5 —FE B.1 7, 2 0 0 9period de sc ri b edi n p a ra g rap h(1), s u ch indi v idua l’ s bene f i t under such paragraph w as not pa y able, or was reduced, by reason of section 1 50 5,5 3 13, or 5313 B of title 3 8 , U nited S tates C ode
(C) in the case of an individual entitled to a benefit specified in paragraph (1)(C) if, for such m ost recent month, such individual’s benefit under such paragraph was not payable by reason of subsection (e)(1)( A ) or (e)( 4 ) of section 1 6 11 (4 2 U . S.C. 1382) or section 112 9 A of such Act (42 U.S.C. 1320a - 8a); or ( D ) in the case of any individual whose date of death occurs before the date on which the individual is certified under subsection (b) to receive a payment under this sec- tion. (5) TIM I NGA N D MANN EROFP A Y MEN TS . — (A) I N GENERA L .—The Secretary of the Treasury shall commence disbursing payments under this section at the earliest practicable date but in no event later than 120 days after the date of enactment of this Act. The Secretary of the Treasury may disburse any payment electronically to an individual in such manner as if such payment was a benefit payment or cash benefit to such individual under the applicable program described in subparagraph (B) or (C) of paragraph (1). (B) DEADLINE.— N o payments shall be disbursed under this section after December 31, 2010, regardless of any determinations of entitlement to, or eligibility for, such payments made after such date. (b) IDENTIFI C ATION OF R ECIPIENTS.—The Commissioner of Social Security, the Railroad Retirement Board, and the Secretary of V eterans Affairs shall certify the individuals entitled to receive payments under this section and provide the Secretary of the Treasury with the information needed to disburse such payments. A certification of an individual shall be unaffected by any subse- q uent determination or redetermination of the individual’s entitle- ment to, or eligibility for, a benefit specified in subparagraph (B) or (C) of subsection (a)(1). (c) TREATMENT OF P AYMENTS.— (1) PAYMENT TO B E DISREGARDED FOR P U RPOSES OF ALL FEDERAL AND FEDERALLY ASSISTED PROGRAMS.—A payment under subsection (a) shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 9 months, for purposes of determining the eligi- bility of the recipient (or the recipient’s spouse or family) for benefits or assistance, or the amount or e x tent of benefits or assistance, under any F ederal program or under any State or local program financed in whole or in part with Federal funds. (2) PAYMENT NOT CONSIDERED INCOME FOR PURPOSES OF TA X ATION.—A payment under subsection (a) shall not be consid- ered as gross income for purposes of the Internal Revenue Code of 1986. (3) PAYMENTS PROTECTED FROM ASSIGNMENT.—The provi- sions of sections 20 7 and 1631(d)(1) of the Social Security Act (42 U.S.C. 407, 1383(d)(1)), section 14(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 231m(a)), and section 5301 of title 38, United States Code, shall apply to any payment Ap p licab ili ty.T i me pe r i od . C erti f icatio n . D eadline.
