26 U.S. Code § 139A - Federal subsidies for prescription drug plans
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.)
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.
2010—Pub. L. 111–148struck 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.”
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.”
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