Pub. L. 111-148, tit. IX, subtit. A, sec. 9012 (as amended)
ELIMINATION OF DEDUCTION FOR EXPENSES ALLOCABLE TO MEDICARE PART D SUBSIDY.
SEC. 9012. ELIMINATION OF DEDUCTION FOR EXPENSES ALLOCABLE TO MEDICARE PART D SUBSIDY.
(a) In General.—Section 139A of the Internal Revenue Code of 1986 is amended by striking the second sentence.
(b) [26 U.S.C. 139A note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2012.
- Cross-references to the US Code
- 26 U.S.C. 139A note