26 USC 139A - Federal subsidies for prescription drug plans

U.S Code last checked for updates: Nov 22, 2024

§ 139A.

Federal subsidies for prescription drug plans

Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act.

(Added Pub. L. 108–173, title XII, § 1202(a), Dec. 8, 2003, 117 Stat. 2480; amended Pub. L. 111–148, title IX, § 9012(a), Mar. 23, 2010, 124 Stat. 868.)

cite as: 26 USC 139A