26 USC 139I: Continuation coverage premium assistance
Text contains those laws in effect on December 24, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§139I. Continuation coverage premium assistance
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
Editorial Notes
References in Text
Section 9501 of the American Rescue Plan Act of 2021, referred to in text, is section 9501 of
Statutory Notes and Related Subsidiaries
Effective Date