55A - RESO - BRISTOL ST RELOCATION PHASE 3A

Home Browse Search

additional assistance under the provisions of the LRH program, comparable replacement housing would be provided that is within the monetary limits of the displaced persons. Federal legislation (PL105 -117) prohibits the payment of relocation assistance benefits under the Uniform Act to any alien not lawfully present in the United States unless such ineligibility would result in an exceptional and extremely unusual hardship to the alien's spouse, parent, or child, any of whom is a citizen or an alien admitted for permanent residence. Exceptional and extremely unusual hardship is defined as a significant and demonstrable adverse impact on the health or safety, continued existence of the family unit, and any other impact determined by the City to negatively affect the alien's spouse, parent, or child. The City may elect to authorize the payment of relocation assistance benefits to any otherwise eligible residential or commercial displacee from non - federally authorized reimbursable funds. To track and account for relocation assistance and benefit payments, OPC's relocation staff would be required to seek immigration status information from each displacee 18 years and older and non - residential occupants by having them self- certify as to their legal status. California Government Code §7269 indicates that no relocation payment received shall be considered as income for the purposes of the Personal Income Tax Law, Part 10 (commencing with §170 01) of Division 2 of the Revenue and Taxation Code, or the Bank and Corporation Tax law, Part 11 (commencing with §23001) of Division 2 of the Revenue and Taxation Code. Furthermore, federal regulations (49 CFR Part 24, §24.209) also indicate that no payment received under this part (Part 24) shall be considered as income for the purpose of the Internal Revenue Code of 1954, which has been redesignated as the Internal Revenue Code of 1986. The preceding statement is not tendered as legal advice in regard to tax consequences, and displacees should consult with their own tax advisor or legal counsel to determine the current status of such payments. (IRS Circular 23o disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax - related penalties under the Internal Revenue Code or (ii) promoting marketing or recommending to another party any matters addressed herein) 25 55A -37