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26 U.S.C. 139I: Continuation coverage premium assistanceText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
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§139I. Continuation coverage premium assistance

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.

(Added Pub. L. 117–2, title IX, § 9501(b)(4)(A) , Mar. 11, 2021 , 135 Stat. 137 .)

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].”