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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 139A

§ 139A. Federal subsidies for prescription drug plans

211 words·~1 min read·/usc/title-26/section-139a

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.)
Connections1 cite this · traces to 2
9 references not yet in our index
  • Pub. L. 108–173, title XII, § 1202(a)
  • 117 Stat. 2480
  • Pub. L. 111–148, title IX, § 9012(a)
  • 124 Stat. 868
  • Pub. L. 111–148
  • Pub. L. 111–148, title IX, § 9012(b)
  • Pub. L. 111–152, title I, § 1407
  • 124 Stat. 1067
  • section 1202(d) of Pub. L. 108–173
Citation graph
cites case law
§ 139A
Federal subsidies for prescription drug plans
U.S.C.×1
Pub. L.Pub. L. 108–173, title XII, § 1202(a)
Stat.117 Stat. 2480
Pub. L.Pub. L. 111–148, title IX, § 9012(a)
Stat.124 Stat. 868
Pub. L.Pub. L. 111–148
Cites 11 · showing 7Cited by 1 across 1 source
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