Pub. L. 111-344, tit. I, subtit. B, sec. 117
ADDITION OF COVERAGE THROUGH VOLUNTARY EMPLOYEES’ BENEFICIARY ASSOCIATIONS.
SEC. 117. ADDITION OF COVERAGE THROUGH VOLUNTARY EMPLOYEES’ BENEFICIARY ASSOCIATIONS.(a) In General.—Section 35(e)(1)(K) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2011” and inserting “February 13, 2012”.(b) Effective Date.—The amendment made by this section shall apply to coverage months beginning after December 31, 2010.