{"identifier":"/us/usc/t26/s139D","title":26,"num":"\u00a7\u202f139D.","heading":"Indian health care benefits","text":"\u00a7\u202f139D.\nIndian health care benefits\n(a)\nGeneral rule\nExcept as otherwise provided in this section, gross income does not include the value of any qualified Indian health care benefit.\n(b)\nQualified Indian health care benefit\nFor purposes of this section, the term \u201cqualified Indian health care benefit\u201d means\u2014\n(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,\n(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,\n(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\n(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.\n(c)\nDefinitions\nFor purposes of this section\u2014\n(1)\nIndian tribe\nThe term \u201cIndian tribe\u201d has the meaning given such term by section 45A(c)(6).\n(2)\nTribal organization\nThe term \u201ctribal organization\u201d has the meaning given such term by section 4(\nl\n(3)\nMedical care\nThe term \u201cmedical care\u201d has the same meaning as when used in section 213.\n(4)\nAccident or health insurance; accident or health plan\nThe terms \u201caccident or health insurance\u201d and \u201caccident or health plan\u201d have the same meaning as when used in section 105.\n(5)\nDependent\nThe term \u201cdependent\u201d has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof.\n(d)\nDenial of double benefit\nSubsection (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.","url":"https://projectusc.org/usc/t26/s139D.html","content":[{"t":"sec","id":"/us/usc/t26/s139D","children":[{"t":"num","text":"\u00a7\u202f139D."},{"t":"heading","text":"Indian health care benefits"},{"t":"subsec","id":"/us/usc/t26/s139D/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"General rule"},{"t":"content","children":[{"t":"p","text":"Except as otherwise provided in this section, gross income does not include the value of any qualified Indian health care benefit.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s139D/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Qualified Indian health care benefit"},{"t":"chapeau","text":"For purposes of this section, the term \u201cqualified Indian health care benefit\u201d means\u2014"},{"t":"para","id":"/us/usc/t26/s139D/b/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" 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,","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139D/b/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" 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,","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139D/b/3","children":[{"t":"num","text":"(3)"},{"t":"content","text":" 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","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139D/b/4","children":[{"t":"num","text":"(4)"},{"t":"content","text":" 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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s139D/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Definitions"},{"t":"chapeau","text":"For purposes of this section\u2014"},{"t":"para","id":"/us/usc/t26/s139D/c/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Indian tribe"},{"t":"content","children":[{"t":"p","text":"The term \u201cIndian tribe\u201d has the meaning given such term by section 45A(c)(6).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139D/c/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Tribal organization"},{"t":"content","children":[{"t":"p","text":"The term \u201ctribal organization\u201d has the meaning given such term by section 4(","children":[{"t":"text","text":"l","tail":") of the Indian Self-Determination and Education Assistance Act."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139D/c/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Medical care"},{"t":"content","children":[{"t":"p","text":"The term \u201cmedical care\u201d has the same meaning as when used in section 213.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139D/c/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"Accident or health insurance; accident or health plan"},{"t":"content","children":[{"t":"p","text":"The terms \u201caccident or health insurance\u201d and \u201caccident or health plan\u201d have the same meaning as when used in section 105.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s139D/c/5","children":[{"t":"num","text":"(5)"},{"t":"heading","text":"Dependent"},{"t":"content","children":[{"t":"p","text":"The term \u201cdependent\u201d has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s139D/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Denial of double benefit"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}