26 USC § 139A - Federal subsidies for prescription drug plans

---
identifier: "/us/usc/t26/s139A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 139A - Federal subsidies for prescription drug plans"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "139A"
section_name: "Federal subsidies for prescription drug plans"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "III"
part_name: "ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 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.

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**Source Credit**: (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.)

## Editorial Notes

### References in Text

Section 1860D–22 of the Social Security Act, referred to in text, is classified to , The Public Health and Welfare.

### Amendments

2010— struck out second sentence which read as follows: “This section shall not be taken into account for purposes of determining whether any deduction is allowable with respect to any cost taken into account in determining such payment.”

## Statutory Notes and Related Subsidiaries

### Effective Date of 2010 Amendment

> “The amendment made by this section [amending this section] shall apply to taxable years beginning after
> 
> .”

, , , as amended by , , , provided that:

### Effective Date

Section applicable to taxable years ending after , see , set out as an Effective Date of 2003 Amendment note under .