§ 139A. Federal subsidies for prescription drug plans

26 U.S.C. § 139A (N/A)
Copy with citation
Copy as parenthetical citation

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.)