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26 U.S.C. § 139I. - Continuation coverage premium assistance · Congress.wiki

U.S. Code/Title 26/§ 139I

Title 26

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26 U.S.C. § 139I.Chapter 1

§ 139I

Continuation coverage premium assistance

Title 26

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Subchapter: Computation of Taxable Income

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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.

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