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Sec. 139I. Continuation Coverage Premium Assistance

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, Sec. 9501(b)(4)(A), Mar. 11, 2021, 135 Stat. 4.)
Taxable years ending after the date of the enactment of this Act [Enacted: Mar. 11, 2021].