26 U.S. Code § 139D - Indian health care benefits

(a) General rule
Except as otherwise provided in this section, gross income does not include the value of any qualified Indian health care benefit.
(b) Qualified Indian health care benefit
For purposes of this section, the term “qualified Indian health care benefit” means—
(1) any health service or benefit provided or purchased, directly or indirectly, by the Indian Health Service through a grant to or a contract or compact with an Indian tribe or tribal organization, or through a third-party program funded by the Indian Health Service,
(2) medical care provided or purchased by, or amounts to reimburse for such medical care provided by, an Indian tribe or tribal organization for, or to, a member of an Indian tribe, including a spouse or dependent of such a member,
(3) coverage under accident or health insurance (or an arrangement having the effect of accident or health insurance), or an accident or health plan, provided by an Indian tribe or tribal organization for medical care to a member of an Indian tribe, include a spouse or dependent of such a member, and
(4) any other medical care provided by an Indian tribe or tribal organization that supplements, replaces, or substitutes for a program or service relating to medical care provided by the Federal government to Indian tribes or members of such a tribe.
(c) Definitions
For purposes of this section—
(1) Indian tribe
The term “Indian tribe” has the meaning given such term by section 45A (c)(6).
(2) Tribal organization
The term “tribal organization” has the meaning given such term by section 4(l) of the Indian Self-Determination and Education Assistance Act.
(3) Medical care
The term “medical care” has the same meaning as when used in section 213.
(4) Accident or health insurance; accident or health plan
The terms “accident or health insurance” and “accident or health plan” have the same meaning as when used in section 105.
(5) Dependent
The term “dependent” has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof.
(d) Denial of double benefit
Subsection (a) shall not apply to the amount of any qualified Indian health care benefit which is not includible in gross income of the beneficiary of such benefit under any other provision of this chapter, or to the amount of any such benefit for which a deduction is allowed to such beneficiary under any other provision of this chapter.

Source

(Pub. L. 111–148, title IX, § 9021(a),Mar. 23, 2010, 124 Stat. 873.)
References in Text

Section 4(l) of the Indian Self-Determination and Education Assistance Act, referred to in subsec. (c)(2), is classified to section 450b (l) of Title 25, Indians.
Codification

Another section 139D, added Pub. L. 111–148, title X, § 10108(f)(1),Mar. 23, 2010, 124 Stat. 913, related to free choice vouchers, prior to repeal by Pub. L. 112–10, div. B, title VIII, § 1858(b)(2)(A),Apr. 15, 2011, 125 Stat. 168, effective as if included in the provisions of, and the amendments made by, the provisions of Pub. L. 111–148to which it relates, see section 1858(d) ofPub. L. 112–10, set out as an Effective Date of 2011 Amendment note under section 36B of this title.
Effective Date

Pub. L. 111–148, title IX, § 9021(c),Mar. 23, 2010, 124 Stat. 874, provided that: “The amendments made by this section [enacting this section] shall apply to benefits and coverage provided after the date of the enactment of this Act [Mar. 23, 2010].”
No Inference With Respect to Exclusion From Gross Income of Certain Benefits

Pub. L. 111–148, title IX, § 9021(d),Mar. 23, 2010, 124 Stat. 874, provided that: “Nothing in the amendments made by this section [enacting this section] shall be construed to create an inference with respect to the exclusion from gross income of—
“(1) benefits provided by an Indian tribe or tribal organization that are not within the scope of this section, and
“(2) benefits provided prior to the date of the enactment of this Act [Mar. 23, 2010].”

Written determinations for this section

These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.

Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.

Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.

We truncate results at 20000 items. After that, you're on your own.

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.