Gross income shall not include any special subsidy payment received under section
1860D-22 of the Social Security Act.
(Dec. 8, 2003, Pub. L. 108-173, title XII, Sec. 1202(a), 117 Stat. 2066; amended by Pub. L. 111-148, Sec. 9012(a), Mar. 23, 2010, 124 Stat. 119.)
2010 - Pub. L. 111-148, Sec. 9012(a), struck the second sentence. Before being struck it 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
EFFECTIVE DATE OF 2010 AMENDMENT
Amendment by Sec. 9012(a) of Pub. L. 111-148, as amended by Pub. L. 111-152, Sec. 1407, effective for taxable years beginning after December 31, 2012.
Effective for taxable years ending after the date of enactment of this Act [Enacted:
Dec. 8, 2003].