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26 U.S.C. § 139A. - Federal subsidies for prescription drug plans · Congress.wiki

U.S. Code/Title 26/§ 139A

Title 26

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26 U.S.C. § 139A.Chapter 1

§ 139A

Federal subsidies for prescription drug plans

Title 26

1 min read

Subchapter: Computation of Taxable Income

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

Release: pl-119-73not60 (2026-01-23)