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

§ 139I Continuation coverage premium assistance

In the case of an assistance eligible individual (as defined in subsection (a)(3) of section 9501 of the American Rescue Plan Act of 2021), gross income does not include any premium assistance provided under subsection (a)(1) of such section.

(Added Pub. L. 117–2, title IX, § 9501(b)(4)(A), Mar. 11, 2021, 135 Stat. 137.)

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

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