§ 139A.
Gross income shall not include any special subsidy payment received under section 1860D–22 of the Social Security Act.
(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].)