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.
Pub. L. 117–2, title IX, § 9501(b)(4)(A)135 Stat. 137(Added , , .)
Editorial Notes
References in Text
section 9501 of Pub. L. 117–2section 4980B of this titleSection 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
Pub. L. 117–2, title IX, § 9501(b)(4)(C)135 Stat. 138
“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: