Pub. L. 111-148, tit. X, subtit. H, sec. 10901 (as amended)
MODIFICATIONS TO EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE.
SEC. 10901. MODIFICATIONS TO EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE.
(a)
* * *
* * * * * * *
(c) [26 U.S.C. 4980I note] Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2019.
- Cross-references to the US Code
- 26 U.S.C. 4980I note