§ 18084. Premium tax credit and cost-sharing reduction payments disregarded for Federal and federally-assisted programs

Footnotes

1. 1 See References in Text note below.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 2010

   Patient Protection and Affordable Care Act

   Pub. L. 111–148 title I § 1415 · 124 Stat. 119

   Enacted · 42 U.S.C. § 18084

   (Pub. L. 111–148, title I, § 1415, Mar. 23, 2010, 124 Stat. 237.)

   Source evidence

   Code source credit
   (Pub. L. 111–148, title I, § 1415, Mar. 23, 2010, 124 Stat. 237.)

   Enacted provision · exact public law section
   SEC. 1415. PREMIUM TAX CREDIT AND COST-SHARING REDUCTION PAYMENTS DISREGARDED FOR FEDERAL AND FEDERALLY-ASSISTED PROGRAMS.   For purposes of determining the eligibility of any individual for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds— (1) any credit or refund allowed or made to any individual by reason of section 36B of the Internal Revenue Code of 1986 (as added by section 1401) shall not be taken into account as income and shall not be taken into account as resources for the month of receipt and the following 2 months; and (2) any cost-sharing reduction payment or advance payment of the credit allowed under such section 36B that is made under section 1402 or 1412 shall be treated as made to the qualified health plan in which an individual is enrolled and not to that individual.

1 of 1 references resolved to an enrolled provision