Title 26 — Internal Revenue CodeRelease 119-73
§139I Continuation coverage premium assistance
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 › § 139I
Full Legal Text
Title 26, §139I
Internal Revenue Code — Source: USLM XML via OLRC
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
Notes & Related Subsidiaries
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].”
Reference
Citations & Metadata
Citation
26 U.S.C. § 139I
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73