Federal subsidies for prescription drug plans
26 U.S.C. § 139A
in effectGross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc26@119-95.zipFetched: 6/4/2026