26 U.S.C. § 139I
§ 139I. Continuation coverage premium assistance
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History
Added in 2021 by the American Rescue Plan Act of 2021. Last changed March 11, 2021 by the American Rescue Plan Act of 2021.
Every change, newest first (1)
- March 11, 2021American Rescue Plan Act of 2021 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.