Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 139A

Source: decipher.legal/usc/26/139A · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)