Pub. L. 115-120, div. D, sec. 4002 (as amended)
DELAY IN IMPLEMENTATION OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE.
SEC. 4002. [26 U.S.C. 4980I note] DELAY IN IMPLEMENTATION OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE.
Section 9001(c) of the Patient Protection and Affordable Care Act is amended by striking “December 31, 2019” and inserting “December 31, 2021”.
- Cross-references to the US Code
- 26 U.S.C. 4980I note