Pub. L. 113-235, div. N, sec. 102 (as amended)
MODIFICATION OF TREATMENT OF CERTAIN HEALTH ORGANIZATIONS.
SEC. 102. MODIFICATION OF TREATMENT OF CERTAIN HEALTH ORGANIZATIONS.
(a) [26 U.S.C. 833] In general.—Paragraph (5) of section 833(c) of the Internal Revenue Code of 1986 is amended—
(1) by striking “this section” and inserting “paragraphs (2) and (3) of subsection (a)”, and
(2) by inserting “and for activities that improve health care quality” after “clinical services”.
(b) [26 U.S.C. 833 note] Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2009.
- Cross-references to the US Code
- 26 U.S.C. 83326 U.S.C. 833 note