the Secretary’s delegate. (4) Other terms Except as otherwise provided in this section, any term used in this section which is used in the Internal Revenue Code of 1986 shall have the meaning as used in the Internal Revenue Code of 1986. (f) Special rules For purposes of this section— (1) Income exclusion Payments under this section shall not be includible in gross income for purposes of the Internal Revenue Code of 1986. (2) Excluded from gross estate Payments under this section shall not be includible in the gross estate of any individual for purposes of chapter 11 of the Internal Revenue Code of 1986. (3) Toll-free hotline telephone number The Secretary shall provide a 24 hour toll-free hotline telephone number for any individual to apply for payments, and make inquiries regarding the payment deliveries, under this section. (4) Payments disregarded in the administration of Federal programs and federally assisted programs Notwithstanding any other provision of law, any payment made to any individual under this section shall not be taken into account as income or income maintenance, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual (or any other individual) for benefits or assistance (or the amount or extent of benefits or assistance) under any Federal program or under any State or local program financed in whole or in part with Federal funds. (g) Regulations or other guidance The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out this section, including regulations or guidance to— (1) address changes in marital status, births, and deaths