Title 26 › Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART III — ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME › § 139A
Any special subsidy payment you get under section 1860D–22 of the Social Security Act is not included in your gross income for tax purposes.
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Internal Revenue Code, Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 139A
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102