26 USC 139D: Free choice vouchers
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26 USC 139D: Free choice vouchers Text contains those laws in effect on January 7, 2011
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
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§139D.1 Free choice vouchers

Gross income shall not include the amount of any free choice voucher provided by an employer under section 10108 of the Patient Protection and Affordable Care Act to the extent that the amount of such voucher does not exceed the amount paid for a qualified health plan (as defined in section 1301 of such Act) by the taxpayer.

(Added Pub. L. 111–148, title X, §10108(f)(1), Mar. 23, 2010, 124 Stat. 913 .)

References in Text

Section 10108 of the Patient Protection and Affordable Care Act, referred to in text, is section 10108 of Pub. L. 111–148, which enacted this section and section 18101 of Title 42, The Public Health and Welfare, amended sections 36B, 162, 4980H, 6056, and 6724 of this title and section 218b of Title 29, Labor, and enacted provisions set out as notes under this section and sections 36B, 162, 4980H, and 6056 of this title. For complete classification of section 10108 to the Code, see Tables.

Section 1301 of the Patient Protection and Affordable Care Act, referred to in text, is classified to section 18021 of Title 42, The Public Health and Welfare.

Effective Date

Pub. L. 111–148, title X, §10108(f)(3), Mar. 23, 2010, 124 Stat. 913 , provided that: "The amendments made by this subsection [enacting this section] shall apply to vouchers provided after December 31, 2013."

1 Another section 139D is set out following this section.