Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act.
Pub. L. 108–173, title XII, § 1202(a)117 Stat. 2480Pub. L. 111–148, title IX, § 9012(a)124 Stat. 868(Added , , ; amended , , .)
Editorial Notes
References in Text
section 1395w–132 of Title 42Section 1860D–22 of the Social Security Act, referred to in text, is classified to , The Public Health and Welfare.
Amendments
Pub. L. 111–1482010— 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
Pub. L. 111–148, title IX, § 9012(b)124 Stat. 868Pub. L. 111–152, title I, § 1407124 Stat. 1067
Effective Date
section 1202(d) of Pub. L. 108–173section 56 of this titleSection applicable to taxable years ending after , see , set out as an Effective Date of 2003 Amendment note under .