FREE CHOICE VOUCHERS.

SEC. 10108. FREE CHOICE VOUCHERS. [Subsections (a)–(e) repealed by section 1858(a) of division B of Public Law 112–10.] (f) Exclusion From Income for Employee.—[Section 139D, as added by section 10108, was repealed by section 1858(b)(2)(A) of division B of Public Law 112–10. Section 1858(b)(2)(B) of division B of Public Law 112–10 strikes the item relating to section 139D in the table of sections for part III of subchapter B of chapter 1.] (3) [26 U.S.C. 139D note] Effective date.—The amendments made by this subsection shall apply to vouchers provided after December 31, 2013. (g) Deduction Allowed to Employer.—[The last sentence of section 162(a) was repealed by section 1858(b)(3) of division B of Public Law 112–10.] (1) In general.—Section 162(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: “For purposes of paragraph (1), the amount of a free choice voucher provided under section 10108 of the Patient Protection and Affordable Care Act shall be treated as an amount for compensation for personal services actually rendered.”. (2) [26 U.S.C. 162 note] Effective date.—The amendments made by this subsection shall apply to vouchers provided after December 31, 2013. (h) Voucher Taken Into Account in Determining Premium Credit.— (1) * * * (2) [26 U.S.C. 36B note] Effective date.—The amendment made by this subsection shall apply to taxable years beginning after December 31, 2013. (i) Coordination With Employer Responsibilities.— (1) Shared responsibility penalty.— (A) * * * (B) [26 U.S.C. 4980H note] Effective date.—The amendment made by this paragraph shall apply to months beginning after December 31, 2013. * * * * * * * (j) Employer Reporting.— (1) * * * * * * * * * * (4) [26 U.S.C. 6056 note] Effective date.—The amendments made by this subsection shall apply to periods beginning after December 31, 2013.