yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 139A

Federal subsidies for prescription drug plans

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Health & Medicine
Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 139A, Federal subsidies for prescription drug plans, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462216
Permanent ID
ys:prov:462216@1
SHA-256
083e71f3ac59924ff052d0a58b0fb76334fb47fbb8aad2a131bd7a858dab9744

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.