§ 139D. Indian health care benefits

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(a)General rule Except as otherwise provided in this section, gross income does not include the value of any qualified Indian health care benefit.

(b)Qualified Indian health care benefit For purposes of this section, the term “qualified Indian health care benefit” means—

(1)any health service or benefit provided or purchased, directly or indirectly, by the Indian Health Service through a grant to or a contract or compact with an Indian tribe or tribal organization, or through a third-party program funded by the Indian Health Service,

(2)medical care provided or purchased by, or amounts to reimburse for such medical care provided by, an Indian tribe or tribal organization for, or to, a member of an Indian tribe, including a spouse or dependent of such a member,

(3)coverage under accident or health insurance (or an arrangement having the effect of accident or health insurance), or an accident or health plan, provided by an Indian tribe or tribal organization for medical care to a member of an Indian tribe, include a spouse or dependent of such a member, and

(4)any other medical care provided by an Indian tribe or tribal organization that supplements, replaces, or substitutes for a program or service relating to medical care provided by the Federal government to Indian tribes or members of such a tribe.

(c)Definitions For purposes of this section—

(1)Indian tribe The term “Indian tribe” has the meaning given such term by section 45A(c)(6).

(2)Tribal organization The term “tribal organization” has the meaning given such term by section 4(l) of the Indian Self-Determination and Education Assistance Act.

(3)Medical care The term “medical care” has the same meaning as when used in section 213.

(4)Accident or health insurance; accident or health plan The terms “accident or health insurance” and “accident or health plan” have the same meaning as when used in section 105.

(5)Dependent The term “dependent” has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof.

(d)Denial of double benefit Subsection

(a)shall not apply to the amount of any qualified Indian health care benefit which is not includible in gross income of the beneficiary of such benefit under any other provision of this chapter, or to the amount of any such benefit for which a deduction is allowed to such beneficiary under any other provision of this chapter.

(Added Pub. L. 111–148, title IX, § 9021(a), Mar. 23, 2010, 124 Stat. 873.)

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U.S. Code

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U.S. Code

Refundable credit for coverage under a qualified health plan
§ 36B

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Pub. L. 111–148, title IX, § 9021(a)
124 Stat. 873
Pub. L. 111–148, title X, § 10108(f)(1)
124 Stat. 913
Pub. L. 112–10, div. B, title VIII, § 1858(b)(2)(A)
125 Stat. 168
Pub. L. 111–148
section 1858(d) of Pub. L. 112–10
Pub. L. 111–148, title IX, § 9021(c)
124 Stat. 874
Pub. L. 111–148, title IX, § 9021(d)

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§ 139D

Indian health care benefits

U.S.C.×3

U.S.C.§ 36B

Pub. L.Pub. L. 111–148, title IX, § 9021(a)

Stat.124 Stat. 873

Pub. L.Pub. L. 111–148, title X, § 10108(f)(1)

Stat.124 Stat. 913

Pub. L.Pub. L. 112–10, div. B, title VIII, § 1858(b)(2)(A)

Cites 12 · showing 6Cited by 3 across 1 source