Pub. L. 108-203, tit. IV, subtit. C, sec. 424

TECHNICAL CORRECTIONS OF OUTDATED REFERENCES.

EnactedYear: 2004Length: 90 wordsOfficial source
SEC. 424. TECHNICAL CORRECTIONS OF OUTDATED REFERENCES.(a) Correction of Citation Respecting the Tax Deduction Relating to Health Insurance Costs of Self-Employed Individuals.—Section 211(a)(15) of the Social Security Act (42 U.S.C. 411(a)(15)) is amended by striking “section 162(m)” and inserting “section 162(l)”.(b) Elimination of Reference to Obsolete 20-Day Agricultural Work Test.—Section 3102(a) of the Internal Revenue Code of 1986 is amended by striking “and the employee has not performed agricultural labor for the employer on 20 days or more in the calendar year for cash remuneration computed on a time basis”.
Pub. L. 108-203, tit. IV, subtit. C, sec. 424: TECHNICAL CORRECTIONS OF OUTDATED REFERENCES. | Justis AI