26Title 26The US tax code, read & explained

26 U.S.C. § 139A

§ 139A. Federal subsidies for prescription drug plans

26 words · amended 2 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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