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.

← Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction Certain contributions to Trump accounts →

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Axiom
US Federal
Statutes
Title 26
§ 139I

Continuation coverage premium assistance

Official source

← Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction Certain contributions to Trump accounts →

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Whole section