Pub. L. 114-113, div. P, tit. I, sec. 102

DEDUCTIBILITY OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE.

EnactedYear: 2015Length: 44 wordsOfficial source
SEC. 102. DEDUCTIBILITY OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE. Paragraph (10) of section 4980I(f) of the Internal Revenue Code of 1986 is amended to read as follows:“(10) Deductibility of tax.—Section 275(a)(6) shall not apply to the tax imposed by subsection (a).”.
Pub. L. 114-113, div. P, tit. I, sec. 102: DEDUCTIBILITY OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE. | Justis AI