2014 US Code
Title 42 - The Public Health and Welfare (Sections 1 - 18445)
Chapter 157 - Quality, Affordable Health Care for All Americans (Sections 18001 - 18121)
Subchapter IV - Affordable Coverage Choices for All Americans (Sections 18071 - 18084)
Part B - Eligibility Determinations (Sections 18081 - 18084)
Sec. 18084 - 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 title 26 (as added by section 1401) ¹ 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.)

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

¹ See References in Text note below.