Title 26Internal Revenue CodeRelease 119-73

§139A Federal subsidies for prescription drug plans

Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME › § 139A

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 26, §139A

Internal Revenue Code — Source: USLM XML via OLRC

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

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

section 1860D–22 of the Social Security Act, referred to in text, is classified to section 1395w–132 of Title 42, The Public Health and Welfare.

Amendments

2010—Pub. L. 111–148 struck out second sentence which read as follows: “This section shall not be taken into account for purposes of determining whether any deduction is allowable with respect to any cost taken into account in determining such payment.”

Statutory Notes and Related Subsidiaries

Effective Date

of 2010 Amendment Pub. L. 111–148, title IX, § 9012(b), Mar. 23, 2010, 124 Stat. 868, as amended by Pub. L. 111–152, title I, § 1407, Mar. 30, 2010, 124 Stat. 1067, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2012.”

Effective Date

Section applicable to taxable years ending after Dec. 8, 2003, see section 1202(d) of Pub. L. 108–173, set out as an

Effective Date

of 2003 Amendment note under section 56 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 139A

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73