Amended 2010
- 2010 Pub. L. 111-148 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.”
Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act.