Internal Revenue Code · 26 U.S.C.
§ 139A. Federal subsidies for prescription drug plans
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 139A
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 8, 2003 by Pub. L. 108–173
- Last amended
- March 23, 2010 by Pub. L. 111–148
- Amendments
- 1 dated changes in the source credit
- Length
- 45 words · about 1 min to read
Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act.
(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.)
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 111–148
- Added by Pub. L. 108–173
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter B Computation of Taxable Income
- Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
Nearby sections
- § 136 Energy conservation subsidies provided by public utilities
- § 137 Adoption assistance programs
- § 138 Medicare Advantage MSA
- § 139 Disaster relief payments
- § 139A Federal subsidies for prescription drug plans
- § 139B Benefits provided to volunteer firefighters and emergency medical responders
- § 139C Certain disability-related first responder retirement payments
- § 139D Indian health care benefits
- § 139E Indian general welfare benefits
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
Section 1860D–22 of the Social Security Act, referred to in text, is classified to section 1395w–132 of Title 42, The Public Health and Welfare.
Amendments
2010—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.”
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Pub. L. 111–148, title IX, § 9012(b), Mar. 23, 2010, 124 Stat. 868, as amended by Pub. L. 111–152, title I, § 1407, Mar. 30, 2010, 124 Stat. 1067, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2012.”
Effective Date
Section applicable to taxable years ending after Dec. 8, 2003, see section 1202(d) of Pub. L. 108–173, set out as an Effective Date of 2003 Amendment note under section 56 of this title.