Pub. L. 110-245, tit. IV, sec. 401
PARITY IN THE APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH BENEFITS.
SEC. 401. PARITY IN THE APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH BENEFITS.(a) Internal Revenue Code of 1986.—Subsection (f) of section 9812 is amended—(1) by striking “and” at the end of paragraph (2), and(2) by striking paragraph (3) and inserting the following new paragraphs:“(3) on or after January 1, 2008, and before the date of the enactment of the Heroes Earnings Assistance and Relief Tax Act of 2008, and“(4) after December 31, 2008.”.(b) Employee Retirement Income Security Act of 1974.—Subsection (f) of section 712 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1185a(f)) is amended by striking “services furnished after December 31, 2007” and inserting “services furnished—“(1) on or after January 1, 2008, and before the date of the enactment of the Heroes Earnings Assistance and Relief Tax Act of 2008, and“(2) after December 31, 2008.”.122 STAT. 1650(c) Public Health Service Act.—Subsection (f) of section 2705 of the Public Health Service Act (42 U.S.C. 300gg-5(f)) is amended by striking “services furnished after December 31, 2007” and inserting “services furnished—“(1) on or after January 1, 2008, and before the date of the enactment of the Heroes Earnings Assistance and Relief Tax Act of 2008, and“(2) after December 31, 2008.”.