{"data":{"id":"us/26-u.s.c.-139a","jurisdiction":"us","citation":"26 U.S.C. § 139A","heading":"Federal subsidies for prescription drug plans","body":"Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"083e71f3ac59924ff052d0a58b0fb76334fb47fbb8aad2a131bd7a858dab9744","source_id":"us","stale":true,"prev":"us/26-u.s.c.-139","next":"us/26-u.s.c.-139b"},"notice":"GroundRules: Original legal text. Not legal advice."}