26 U.S. Code § 139C - COBRA premium assistance

In the case of an assistance eligible individual (as defined in section 3001 of title III of division B of the American Recovery and Reinvestment Act of 2009), gross income does not include any premium reduction provided under subsection (a) of such section.

Source

(Added Pub. L. 111–5, div. B, title III, § 3001(a)(15)(A),Feb. 17, 2009, 123 Stat. 465; amended Pub. L. 111–144, § 3(b)(5)(B),Mar. 2, 2010, 124 Stat. 44.)
References in Text

Section 3001 of title III of division B of the American Recovery and Reinvestment Act of 2009, referred to in text, is section 3001 ofPub. L. 111–5, div. B, title III, Feb. 17, 2009, 123 Stat. 455, which is set out as a note under section 6432 of this title.
Amendments

2010—Pub. L. 111–144substituted “section 3001 of title III of division B of the American Recovery and Reinvestment Act of 2009” for “section 3002 of the Health Insurance Assistance for the Unemployed Act of 2009”.
Effective Date of 2010 Amendment

Amendment by Pub. L. 111–144effective as if included in the provisions of section 3001 ofPub. L. 111–5to which it relates, see section 3(c) ofPub. L. 111–144, set out as a note under section 6432 of this title.
Effective Date

Section applicable to taxable years ending after Feb. 17, 2009, see section 3001(a)(15)(C) ofPub. L. 111–5, set out as a Premium Assistance for COBRA Benefits note under section 6432 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 Tuesday, August 13, 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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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