26 USC § 139A - Federal subsidies for prescription drug plans

USCPrelim is a preliminary release and may be subject to further revision before it is released again as a final version.

Current through Pub. L. 113-99. (See Public Laws for the current Congress.)

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

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Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act. This section shall not be taken into account for purposes of determining whether any deduction is allowable with respect to any cost taken into account in determining such payment.

Source

(Added Pub. L. 108–173, title XII, § 1202(a),Dec. 8, 2003, 117 Stat. 2480; amended Pub. L. 111–148, title IX, § 9012(a),Mar. 23, 2010, 124 Stat. 868.)

Amendment of Section

Pub. L. 111–148, title IX, § 9012,Mar. 23, 2010, 124 Stat. 868, as amended by Pub. L. 111–152, title I, § 1407,Mar. 30, 2010, 124 Stat. 1067, provided that, applicable to taxable years beginning after Dec. 31, 2012, this section is amended by striking the second sentence.

References in Text

Section 1860D–22 of the Social Security Act, referred to in text, is classified to section 1395w–132 of Title 42, The Public Health and Welfare.

Effective Date of 2010 Amendment

Pub. L. 111–148, title IX, § 9012(b),Mar. 23, 2010, 124 Stat. 868, as amended by Pub. L. 111–152, title I, § 1407,Mar. 30, 2010, 124 Stat. 1067, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2012.”

Effective Date

Section applicable to taxable years ending after Dec. 8, 2003, see section 1202(d) ofPub. L. 108–173, set out as an Effective Date of 2003 Amendment note under section 56 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Friday, May 3, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

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"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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General Reference

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

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26 USC § 139A - Federal subsidies for prescription drug plans

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