---
kind: "section"
citation: "26 U.S.C. § 139I"
title: "26"
title_heading: "Internal Revenue Code"
number: "139I"
heading: "Continuation coverage premium assistance"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/139I"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part III — Items Specifically Excluded from Gross Income"
---

# §139I. Continuation coverage premium assistance


In the case of an assistance eligible individual (as defined in [subsection (a)(3)](/usc/26/9501.md) 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.)

## Notes

### Editorial Notes

### References in Text

Section 9501 of the American Rescue Plan Act of 2021, referred to in text, is section 9501 of Pub. L. 117–2, which is set out as a note under section 4980B of this title.

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. L. 117–2, title IX, § 9501(b)(4)(C), Mar. 11, 2021, 135 Stat. 138, provided that: “The amendments made by this paragraph [enacting this section] shall apply to taxable years ending after the date of the enactment of this Act [Mar. 11, 2021].”