Internal Revenue Code · 26 U.S.C.
§ 139D. Indian health care benefits
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. § 139D
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- March 23, 2010 by Pub. L. 111–148
- Length
- 4 subsections · 424 words · about 2 min to read
- Defines
- 7 terms
- Cross-references
- cites 5; cited by 0 Code sections and 0 other regulations
Except as otherwise provided in this section, gross income does not include the value of any qualified Indian health care benefit.
The terms “accident or health insurance” and “accident or health plan” have the same meaning as when used in section 105.
The term “dependent” has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof.
Subsection (a) shall not apply to the amount of any qualified Indian health care benefit which is not includible in gross income of the beneficiary of such benefit under any other provision of this chapter, or to the amount of any such benefit for which a deduction is allowed to such beneficiary under any other provision of this chapter.
(Added Pub. L. 111–148, title IX, § 9021(a), Mar. 23, 2010, 124 Stat. 873.)
Terms defined here
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Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 5 other sections
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 111–148
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
- § 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
- § 139F Certain amounts received by wrongfully incarcerated individuals
- § 139G Assignments to Alaska Native Settlement Trusts
- § 139H Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
Section 4(l) of the Indian Self-Determination and Education Assistance Act, referred to in subsec. (c)(2), is classified to section 5304(l) of Title 25, Indians.
Codification
Another section 139D, added Pub. L. 111–148, title X, § 10108(f)(1), Mar. 23, 2010, 124 Stat. 913, related to free choice vouchers, prior to repeal by Pub. L. 112–10, div. B, title VIII, § 1858(b)(2)(A), Apr. 15, 2011, 125 Stat. 168, effective as if included in the provisions of, and the amendments made by, the provisions of Pub. L. 111–148 to which it relates, see section 1858(d) of Pub. L. 112–10, set out as an Effective Date of 2011 Amendment note under section 36B of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 111–148, title IX, § 9021(c), Mar. 23, 2010, 124 Stat. 874, provided that: “The amendments made by this section [enacting this section] shall apply to benefits and coverage provided after the date of the enactment of this Act [Mar. 23, 2010].”
No Inference With Respect to Exclusion From Gross Income of Certain Benefits
Pub. L. 111–148, title IX, § 9021(d), Mar. 23, 2010, 124 Stat. 874, provided that:
“Nothing in the amendments made by this section [enacting this section] shall be construed to create an inference with respect to the exclusion from gross income of—“(1) benefits provided by an Indian tribe or tribal organization that are not within the scope of this section, and“(2) benefits provided prior to the date of the enactment of this Act [Mar. 23, 2010].”