§ 139i. - Continuation Coverage Premium Assistance

26 U.S.C. § 139I
in: § 139i. - Continuation Coverage Premium Assistance
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In the case of an assistance eligible individual (as defined in subsection (a)(3) of section 9501 of the American Rescue Plan Act of 2021), gross income does not include any premium assistance provided under subsection (a)(1) of such section. (Added Pub. L. 117–2, title IX, § 9501(b)(4)(A), Mar. 11, 2021, 135 Stat. 137.)

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