26 USC § 139I - Continuation coverage premium assistance

---
identifier: "/us/usc/t26/s139I"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 139I - Continuation coverage premium assistance"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "139I"
section_name: "Continuation coverage premium assistance"
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. 117–2, title IX, § 9501(b)(4)(A), Mar. 11, 2021, 135 Stat. 137.)"
---


# § 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.

---

**Source Credit**: (Added Pub. L. 117–2, title IX, § 9501(b)(4)(A), Mar. 11, 2021, 135 Stat. 137.)

## Editorial Notes

### References in Text

Section 9501 of the American Rescue Plan Act of 2021, referred to in text, is , which is set out as a note under .

## Statutory Notes and Related Subsidiaries

### Effective Date

> “The amendments made by this paragraph [enacting this section] shall apply to taxable years ending after the date of the enactment of this Act [
> 
> ].”

, , , provided that: