Pub. L. 104-191 Aug. 21, 1996

110 Stat. 2048 · Changed 40 sections of the Code

Bill H.R. 3103 · House report H. Rept. 104-496 · Senate report S. Rept. 104-156 · Conference report H. Rept. 104-736

§ 62 Adjusted gross income defined

  • (a)(16) Pub. L. 104–191 added par. (16).

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

  • (t)(2)(B) Pub. L. 104–191, § 361(c), substituted “, (C), or (D)” for “or (C)”.
  • (t)(2)(D) Pub. L. 104–191, § 361(b), added subpar. (D).
  • (t)(3)(A) Pub. L. 104–191, § 361(a), struck out “(B),” after “Subparagraphs (A)(v),”.

§ 101 Certain death benefits

  • (g) Pub. L. 104–191 added subsec. (g).

§ 104 Compensation for injuries or sickness

  • (a)(3) Pub. L. 104–191 inserted “(or through an arrangement having the effect of accident or health insurance)” after…

§ 106 Contributions by employer to accident and health plans

  • § 106 Pub. L. 104–191, § 301(c)(1), amended text generally. Prior to amendment, text read as follows: “Gross income of an…
  • (c) Pub. L. 104–191, § 321(c)(2), added subsec. (c).

§ 125 Cafeteria plans

  • (f) Pub. L. 104–191, § 321(c)(1), inserted at end “Such term shall not include any product which is advertised, marketed…
  • (f) Pub. L. 104–191, § 301(d), inserted “106(b),” before “117”.

§ 162 Trade or business expenses

  • (l)(1) Pub. L. 104–191, § 311(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows:
  • (l)(2)(C) Pub. L. 104–191, § 322(b)(2)(B), added subpar. (C).

§ 213 Medical, dental, etc., expenses

  • (d)(1) Pub. L. 104–191, § 322(b)(2)(A), inserted concluding provisions “In the case of a qualified long-term care insurance…
  • (d)(1)(B) Pub. L. 104–191, § 322(a), struck out “or” at end.
  • (d)(1)(C) Pub. L. 104–191, § 322(a), added subpar. (C). Former subpar. (C) redesignated (D).
  • (d)(1)(D) Pub. L. 104–191, § 322(b)(1), inserted before period “or for any qualified long-term care insurance contract (as…
  • (d)(1)(D) Pub. L. 104–191, § 322(a), redesignated subpar. (C) as (D).
  • (d)(6) Pub. L. 104–191, § 322(b)(3)(A), substituted “subparagraphs (A), (B), and (C)” for “subparagraphs (A) and (B)” in…
  • (d)(6)(A) Pub. L. 104–191, § 322(b)(3)(B), substituted “paragraph (1)(D)” for “paragraph (1)(C)”.
  • (d)(7) Pub. L. 104–191, § 322(b)(4), substituted “subparagraphs (A), (B), and (C)” for “subparagraphs (A) and (B)”.
  • (d)(10) (d)(11) Pub. L. 104–191, § 322(b)(2)(C), added pars. (10) and (11).

§ 220 Archer MSAs

§ 226 Cross reference

  • § 226 Pub. L. 104–191 renumbered section 220 of this title as this section.

§ 264 Certain amounts paid in connection with insurance contracts

  • (a)(4) Pub. L. 104–191, § 501(a)(1), (b)(1), in introductory provisions, substituted “Except as provided in subsection (d)…
  • (a)(4) Pub. L. 104–191, § 501(a)(2), struck out “to the extent that the aggregate amount of such indebtedness with respect to…
  • (d) Pub. L. 104–191, § 501(b)(2), added subsec. (d).

§ 501 Exemption from tax on corporations, certain trusts, etc.

  • (c)(26) Pub. L. 104–191, § 341(a), added par. (26).
  • (c)(27) Pub. L. 104–191, § 342(a), added par. (27).

§ 807 Rules for certain reserves

  • (d)(3)(A)(iii) Pub. L. 104–191 inserted “(other than a qualified long-term care insurance contract, as defined in section 7702B(b))”…

§ 818 Other definitions and special rules

  • (g) Pub. L. 104–191 added subsec. (g).

§ 833 Treatment of Blue Cross and Blue Shield organizations, etc.

  • (c)(4) Pub. L. 104–191 added par. (4).

§ 848 Capitalization of certain policy acquisition expenses

§ 877 Expatriation to avoid tax

  • (a) Pub. L. 104–191, § 511(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows:
  • (a)(1) Pub. L. 104–191, § 511(d)(2), inserted “(after any reduction in such tax under the last sentence of such subsection)”…
  • (b) Pub. L. 104–191, § 511(d)(1), inserted at end “The tax imposed solely by reason of this section shall be reduced (but…
  • (b)(1) Pub. L. 104–191, § 511(b)(2), substituted “subsection (d)” for “subsection (c)”.
  • (c) Pub. L. 104–191, § 511(b)(1), added subsec. (c). Former subsec. (c) redesignated (d).
  • (d) Pub. L. 104–191, § 511(c), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows:
  • (d) Pub. L. 104–191, § 511(b)(1), redesignated subsec. (c) as (d) and struck out former subsec. (d) which read as follows:
  • (e) (f) Pub. L. 104–191, § 511(f)(1), added subsec. (e) and redesignated former subsec. (e) as (f).

§ 2107 Expatriation to avoid tax

  • (a) Pub. L. 104–191, § 511(e)(1)(A), substituted “Treatment of expatriates” for “Rate of tax” in heading and amended text…
  • (b)(2) Pub. L. 104–191, § 511(e)(1)(C), substituted “more than 50 percent of—” for “more than 50 percent of the total combined…
  • (c)(2) (c)(3) Pub. L. 104–191, § 511(e)(1)(B), added par. (2) and redesignated former par. (2) as (3).
  • (d) Pub. L. 104–191, § 511(f)(2)(A), redesignated subsec. (e) as (d) and struck out former subsec. (d) which read as…
  • (e) Pub. L. 104–191, § 511(f)(2)(A), added subsec. (e). Former subsec. (e) redesignated (d).

§ 2501 Imposition of tax

  • (a)(3) Pub. L. 104–191, § 511(e)(2), substituted “Exception” for “Exceptions” in heading and amended text generally. Prior to…
  • (a)(3) Pub. L. 104–191, § 511(f)(2)(B), added subpar. (E).

§ 3231 Definitions

  • (e)(10) Pub. L. 104–191 added par. (10).

§ 3306 Definitions

  • (b)(17) Pub. L. 104–191 added par. (17).

§ 3401 Definitions

  • (a)(21) Pub. L. 104–191 added par. (21).

§ 4973 Tax on excess contributions to certain tax-favored accounts and annuities

  • § 4973 Pub. L. 104–191, § 301(e)(1), inserted “medical savings accounts,” after “accounts,” in section catchline.
  • (a) Pub. L. 104–191, § 301(e)(1)–(3), struck out “or” at end of par. (1), added par. (2), and redesignated former par. (2)…
  • (d) Pub. L. 104–191, § 301(e)(4), added subsec. (d).

§ 4975 Tax on prohibited transactions

  • (c)(4) Pub. L. 104–191, § 301(f)(1), added par. (4).
  • (e)(1) Pub. L. 104–191, § 301(f)(2), reenacted heading without change and amended text generally. Prior to amendment, text…

§ 4980B Failure to satisfy continuation coverage requirements of group health plans

  • (f)(2)(B)(i) Pub. L. 104–191, § 421(c)(1)(A), in concluding provisions, substituted “at any time during the first 60 days of…
  • (f)(2)(B)(iv)(I) Pub. L. 104–191, § 421(c)(1)(B), inserted “(other than such an exclusion or limitation which does not apply to (or is…
  • (f)(2)(B)(v) Pub. L. 104–191, § 421(c)(1)(C), substituted “at any time during the first 60 days of continuation coverage under this…
  • (f)(6)(C) Pub. L. 104–191, § 421(c)(2), substituted “at any time during the first 60 days of continuation coverage under this…
  • (g)(1)(A) Pub. L. 104–191, § 421(c)(3), inserted at end “Such term shall also include a child who is born to or placed for…
  • (g)(2) Pub. L. 104–191, § 321(d)(1), inserted at end “Such term shall not include any plan substantially all of the coverage…

§ 4980C Requirements for issuers of qualified long-term care insurance contracts

§ 4980D Failure to meet certain group health plan requirements

§ 4980E Failure of employer to make comparable Archer MSA contributions

§ 6039G Information on individuals losing United States citizenship

§ 6050Q Certain long-term care benefits

§ 6051 Receipts for employees

  • (a)(11) Pub. L. 104–191 added par. (11).

§ 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

  • (a) Pub. L. 104–191 inserted heading and amended text generally. Prior to amendment, text read as follows: “The person…

§ 6724 Waiver; definitions and special rules

  • (d)(1)(B)(ix) (d)(1)(B)(x) Pub. L. 104–191, § 323(b)(1), added cl. (ix) and redesignated former cl. (ix) as (x). Former cl. (x) redesignated (xi).
  • (d)(1)(B)(xi) Pub. L. 104–191, § 323(b)(1), redesignated cl. (x) as (xi). Former cl. (xi) redesignated (xii).
  • (d)(1)(B)(xii) Pub. L. 104–191, § 323(b)(1), redesignated cl. (xi) as (xii). Former cl. (xii) redesignated (xiii).
  • (d)(1)(B)(xiii) Pub. L. 104–191, § 323(b)(1), redesignated cl. (xii) as (xiii). Former cl. (xiii) redesignated (xiv).
  • (d)(1)(B)(xiv) (d)(1)(B)(xv) Pub. L. 104–191, § 323(b)(1), redesignated cls. (xiii) and (xiv) as (xiv) and (xv), respectively.
  • (d)(2)(Q) Pub. L. 104–191, § 323(b)(2), added subpar. (Q). Former subpar. (Q) redesignated (R).
  • (d)(2)(R) Pub. L. 104–191, § 323(b)(2), redesignated subpar. (Q) as (R). Former subpar. (R) redesignated (S).
  • (d)(2)(S) Pub. L. 104–191, § 323(b)(2), redesignated subpar. (R) as (S). Former subpar. (S) redesignated (T).
  • (d)(2)(T) Pub. L. 104–191, § 323(b)(2), redesignated subpar. (S) as (T). Former subpar. (T) redesignated (U).
  • (d)(2)(U) Pub. L. 104–191, § 323(d)(1), redesignated subpar. (T), relating to section 6053(b) or (c), as (U).

§ 7702B Treatment of qualified long-term care insurance

  • Enacted § 7702B
  • (g) Pub. L. 104–191, § 325, added subsec. (g).

§ 9801 Increased portability through limitation on preexisting condition exclusions

§ 9802 Prohibiting discrimination against individual participants and beneficiaries based on health status

§ 9803 Guaranteed renewability in multi­employer plans and certain multiple employer welfare arrangements

§ 9831 General exceptions

§ 9832 Definitions

§ 9833 Regulations