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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 · § 139I

§ 139I. Continuation coverage premium assistance

141 words·~1 min read·/usc/title-26/section-139i

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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.)
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  • 135 Stat. 137
  • 135 Stat. 138
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§ 139I
Continuation coverage premium assistance
Stat.135 Stat. 137
Stat.135 Stat. 138
Cites 4Cited by 0 across 0 sources
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