26 U.S.C. § 139A — Federal subsidies for prescription drug plans
submitted 23 years ago by Pub. L. 108-173 to r/title-26-INTERNAL-REVENUE-CODE · 18 words · no verdicts yet
A special subsidy payment that a prescription drug plan receives under the Social Security Act's Medicare Part D program is not counted as taxable income.
This section keeps one specific type of subsidy payment out of taxable income.
If someone receives a special subsidy payment under section 1860D–22 of the Social Security Act — a Medicare payment that supports prescription drug plans — that payment is not counted as part of their gross income for tax purposes.
Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act.
Source credit: (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.)
- 2003Enacted · Pub. L. 108-173 · 117 Stat. 2480
- 2010Amended · Pub. L. 111-148 · 124 Stat. 868
A history note hasn’t been published yet. The record shows enactment by Pub. L. 108-173 on 2003-12-08.
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