Pub. L. 114-113, div. P, tit. I, sec. 102 (as amended)
DEDUCTIBILITY OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE.
SEC. 102. [26 U.S.C. 4980I note] DEDUCTIBILITY OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE.
Paragraph (10) of section 4980I(f) of the Internal Revenue Code of 1986 is amended to read as follows:
“(10) Deductibility of tax.—Section 275(a)(6) shall not apply to the tax imposed by subsection (a).”
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- Cross-references to the US Code
- 26 U.S.C. 4980I note