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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 139A: Federal subsidies for prescription drug plans

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 1—NORMAL TAXES AND SURTAXES

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

Collected 2026-09-10T05:58:25Z. Source file · JSON

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