FEDERAL · 26 U.S.C. · Chapter Subchapter B—Computation of Taxable Income
§139I. Continuation coverage premium assistance
26 U.S.C. § §139I. Continuation coverage premium ass
This text of 26 U.S.C. § §139I. Continuation coverage premium ass (§139I. Continuation coverage premium assistance) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § §139I. Continuation coverage premium ass.
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.
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Related
§ 9501
26 U.S.C. § 9501
Source Credit
History
(Added Pub. L. 117–2, title IX, §9501(b)(4)(A), Mar. 11, 2021, 135 Stat. 137.)
Editorial Notes
Editorial Notes
References in Text
Section 9501 of the American Rescue Plan Act of 2021, referred to in text, is section 9501 of Pub. L. 117–2, which is set out as a note under section 4980B of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 117–2, title IX, §9501(b)(4)(C), Mar. 11, 2021, 135 Stat. 138, provided that: "The amendments made by this paragraph [enacting this section] shall apply to taxable years ending after the date of the enactment of this Act [Mar. 11, 2021]."
References in Text
Section 9501 of the American Rescue Plan Act of 2021, referred to in text, is section 9501 of Pub. L. 117–2, which is set out as a note under section 4980B of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 117–2, title IX, §9501(b)(4)(C), Mar. 11, 2021, 135 Stat. 138, provided that: "The amendments made by this paragraph [enacting this section] shall apply to taxable years ending after the date of the enactment of this Act [Mar. 11, 2021]."
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Bluebook (online)
26 U.S.C. § §139I. Continuation coverage premium ass, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/§139I. Continuation coverage premium ass.