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

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

(1) any credit or refund allowed or made to any individual by reason of section 36B of title 26 (as added by section 1401) 11 See References in Text note below. 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 18071 or 18082 of this title shall be treated as made to the qualified health plan in which an individual is enrolled and not to that individual.

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

Editorial Notes

References in Text

Section 1401, referred to in par. (1), means section 1401 of Pub. L. 111–148.