26Title 26The US tax code, read & explained

26 U.S.C. § 139A

§ 139A. Federal subsidies for prescription drug plans

26 words · amended 1 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Added in 2003 by the Public Law 108-173. Last changed March 23, 2010 by the Patient Protection and Affordable Care Act (2010).

Every change, newest first (2)
  1. March 23, 2010Patient Protection and Affordable Care Act (2010)
  2. December 8, 2003Public Law 108-173 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act.