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26 U.S.C. § 139I

Continuation coverage premium assistance

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

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26 U.S.C. § 139I, Continuation coverage premium assistance, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462224
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Full text

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.

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.