Internal Revenue Code – Section 139D2

Sec. 139D. Indian health care benefits 

-STATUTE-

(a) General rule

Except as otherwise provided in this section, gross income does

not include the value of any qualified Indian health care benefit.

(b) Qualified Indian health care benefit

For purposes of this section, the term "qualified Indian health

care benefit" means -

(1) any health service or benefit provided or purchased,

directly or indirectly, by the Indian Health Service through a

grant to or a contract or compact with an Indian tribe or tribal

organization, or through a third-party program funded by the

Indian Health Service,

(2) medical care provided or purchased by, or amounts to

reimburse for such medical care provided by, an Indian tribe or

tribal organization for, or to, a member of an Indian tribe,

including a spouse or dependent of such a member,

(3) coverage under accident or health insurance (or an

arrangement having the effect of accident or health insurance),

or an accident or health plan, provided by an Indian tribe or

tribal organization for medical care to a member of an Indian

tribe, include a spouse or dependent of such a member, and

(4) any other medical care provided by an Indian tribe or

tribal organization that supplements, replaces, or substitutes

for a program or service relating to medical care provided by the

Federal government to Indian tribes or members of such a tribe.

(c) Definitions

For purposes of this section -

(1) Indian tribe

The term "Indian tribe" has the meaning given such term by

section 45A(c)(6).

(2) Tribal organization

The term "tribal organization" has the meaning given such term

by section 4(l) of the Indian Self-Determination and Education

Assistance Act.

(3) Medical care

The term "medical care" has the same meaning as when used in

section 213.

(4) Accident or health insurance; accident or health plan

The terms "accident or health insurance" and "accident or

health plan" have the same meaning as when used in section 105.

(5) Dependent

The term "dependent" has the meaning given such term by section

152, determined without regard to subsections (b)(1), (b)(2), and

(d)(1)(B) thereof.

(d) Denial of double benefit

Subsection (a) shall not apply to the amount of any qualified

Indian health care benefit which is not includible in gross income

of the beneficiary of such benefit under any other provision of

this chapter, or to the amount of any such benefit for which a

deduction is allowed to such beneficiary under any other provision

of this chapter.

 

-SOURCE-

(Pub. L. 111-148, title IX, Sec. 9021(a), Mar. 23, 2010, 124 Stat.

873.)

 

-REFTEXT-

REFERENCES IN TEXT

Section 4(l) of the Indian Self-Determination and Education

Assistance Act, referred to in subsec. (c)(2), is classified to

section 450b(l) of Title 25, Indians.

 

 

-MISC1-

EFFECTIVE DATE

Pub. L. 111-148, title IX, Sec. 9021(c), Mar. 23, 2010, 124 Stat.

874, provided that: "The amendments made by this section [enacting

this section] shall apply to benefits and coverage provided after

the date of the enactment of this Act [Mar. 23, 2010]."

 

NO INFERENCE WITH RESPECT TO EXCLUSION FROM GROSS INCOME OF CERTAIN

BENEFITS

Pub. L. 111-148, title IX, Sec. 9021(d), Mar. 23, 2010, 124 Stat.

874, provided that: "Nothing in the amendments made by this section

[enacting this section] shall be construed to create an inference

with respect to the exclusion from gross income of -

"(1) benefits provided by an Indian tribe or tribal

organization that are not within the scope of this section, and

"(2) benefits provided prior to the date of the enactment of

this Act [Mar. 23, 2010]."

 

-FOOTNOTE-

(!1) Another section 139D is set out preceding this section.

 

 

-End-