COVID-19 and Qualified Disaster Relief Payments Under Code Section 139 | Practical Law

COVID-19 and Qualified Disaster Relief Payments Under Code Section 139 | Practical Law

An Article addressing the exclusion from an individual's gross income for qualified disaster relief payments made by employers under Section 139 of the Internal Revenue Code. This resource addresses tax-free qualified disaster relief payments in the context of COVID-19, the disease that results from SARS-CoV-2 and its variants.

COVID-19 and Qualified Disaster Relief Payments Under Code Section 139

Practical Law Article w-024-9710 (Approx. 11 pages)

COVID-19 and Qualified Disaster Relief Payments Under Code Section 139

by Practical Law Employee Benefits & Executive Compensation
Law stated as of 15 Apr 2020USA (National/Federal)
An Article addressing the exclusion from an individual's gross income for qualified disaster relief payments made by employers under Section 139 of the Internal Revenue Code. This resource addresses tax-free qualified disaster relief payments in the context of COVID-19, the disease that results from SARS-CoV-2 and its variants.