Chapter 1. Normal Taxes And Surtaxes. Subchapter B. Computation Of Taxable Income. Part III. Items Specifically Excluded From Gross Income. COBRA premium assistance.
In the case of an assistance eligible individual (as defined in section 3002 of the Health Insurance Assistance for the Unemployed Act of 2009), gross income does not include any premium reduction provided under subsection (a) of such section.
[P.L. 111-5, Feb. 17, 2009]