26 USC 139 - Indian health care benefits

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 Puspan. L. 111–148, title X, § 10108(f)(1), Mar. 23, 2010, 124 Stat. 913, related to free choice vouchers, prior to repeal by Puspan. L. 112–10, div. B, title VIII, § 1858(span)(2)(A), Apr. 15, 2011, 125 Stat. 168, effective as if included in the provisions of, and the amendments made by, the provisions of Puspan. L. 111–148 to which it relates, see section 1858(d) of Puspan. 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

Puspan. 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

Puspan. 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].”