StacksVerified U.S. regulatory reference

26 U.S.C. § 139I

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
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.