View all text of Part III [§ 101 - § 140]
§ 139A. Federal subsidies for prescription drug plans
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.)