# An act to amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of certain disaster mitigation payments.

> **P.L. 109-7** · Public Law · 109th Congress (2005-2006) · Enacted 2005-04-15

## Law
- **GovInfo Package ID:** PLAW-109publ7
- **Citation:** P.L. 109-7
- **Congress:** 109 (2005-2006)
- **Law type:** Public
- **Law number:** 7
- **Date enacted:** 2005-04-15

## Full text
- [GovInfo package page](https://www.govinfo.gov/app/details/PLAW-109publ7)
- [PDF](https://www.govinfo.gov/content/pkg/PLAW-109publ7/pdf/PLAW-109publ7.pdf)
- [HTML](https://www.govinfo.gov/content/pkg/PLAW-109publ7/html/PLAW-109publ7.htm)

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