# 26 U.S.C. § 139A: Federal subsidies for prescription drug plans

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s139A>. Cite pinpoints as 26 U.S.C. § 139A(a)(1).

Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act.

## Amendments

- 2003-12-08: [Pub. L. 108-173](/26/act/108-173.md), 117 Stat. 2480
- 2010-03-23: [Pub. L. 111-148](/26/act/111-148.md), 124 Stat. 868