§ 139a. - Federal Subsidies for Prescription Drug Plans
26 U.S.C. § 139A
in: § 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. (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.)
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