more notices, as appropriate, in connection with such payments. Such notices shall include the information described in section 6431(h)(7)(A) of the Internal Revenue Code of 1986 relating to such payments being subject to recapture. (d) Identification of recipients The Commissioner of Social Security 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 for payment shall be unaffected by any subsequent determination or redetermination of the individual’s entitlement to, or eligibility for, a benefit specified in paragraph (2) or (3) of subsection (b). (e) Treatment of payments (1) Payment disregarded for purposes of all Federal and federally assisted programs A payment under subsection (a) shall not be regarded as income or as a resource for any month for purposes of determining the eligibility of the recipient (or the recipient’s spouse or family) 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. (2) Payment not considered income for purposes of taxation A payment under subsection (a) shall not be considered as gross income for purposes of the Internal Revenue Code of 1986. (3) Payments protected from assignment The provisions of sections 207 and 1631(d)(1) of the Social Security Act ( 42 U.S.C. 407 , 1383(d)(1)) shall apply to any payment made under subsection (a) as if such payment was a benefit payment made to such individual under the applicable program described in paragraph (2) or (3) of subsection (b). (4) Payments protected from offset and reclamation Notwithstanding paragraph (3), a payment under subsection (a) shall not be subject to any reduction, offset, or levy pursuant to— (A) section 3716 or 3720A of title 31, United States Code