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

26 U.S.C. § 139I: Continuation coverage premium assistance

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 1—NORMAL TAXES AND SURTAXES

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.

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

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