{"data":{"id":"us/26-u.s.c.-139i","jurisdiction":"us","citation":"26 U.S.C. § 139I","heading":"Continuation coverage premium assistance","body":"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.","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":"3c1246fbc9861f146426ed96069749d5c0478c61c0fab278b1eee091d6a19ccc","source_id":"us","stale":true,"prev":"us/26-u.s.c.-139h","next":"us/26-u.s.c.-139j"},"notice":"GroundRules: Original legal text. Not legal advice."}