26 U.S. Code § 139A - Federal subsidies for prescription drug plans
Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act.
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.
2010—Pub. L. 111–148 struck out second sentence which read as follows: “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.”