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26 U.S.C. § 139I

Title 26 Chapter 1 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
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§ 139I. Continuation coverage premium assistance

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.

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