CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter B— Computation of Taxable Income›PART III— ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

§ 139I. Continuation coverage premium assistance

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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