Internal Revenue Code · 26 U.S.C.
§ 139I. Continuation coverage premium assistance
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. § 139I
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- March 11, 2021 by Pub. L. 117–2
- Length
- 55 words · about 1 min to read
In the case of an assistance eligible individual (as defined in subsection (a)(3) of section 9501 of the American Rescue Plan Act of 2021), gross income does not include any premium assistance provided under subsection (a)(1) of such section.
(Added Pub. L. 117–2, title IX, § 9501(b)(4)(A), Mar. 11, 2021, 135 Stat. 137.)
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 117–2
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
- § 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
- § 139I Continuation coverage premium assistance
- § 139J Certain contributions to Trump accounts
- § 139K Scholarships for qualified elementary or secondary education expenses of eligible students
- § 139L Interest on loans secured by rural or agricultural real property
- § 139M Compensation for losses or damages resulting from certain wildfires
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
Section 9501 of the American Rescue Plan Act of 2021, referred to in text, is section 9501 of Pub. L. 117–2, which is set out as a note under section 4980B of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 117–2, title IX, § 9501(b)(4)(C), Mar. 11, 2021, 135 Stat. 138, provided that: “The amendments made by this paragraph [enacting this section] shall apply to taxable years ending after the date of the enactment of this Act [Mar. 11, 2021].”