Pub. L. 111-148 Mar. 23, 2010

124 Stat. 1021 · Changed 54 sections of the Code

Bill H.R. 3590 · Bluebook JCT general explanation (2011)

§ 23 Adoption expenses

  • (a)(3) Pub. L. 111–148, § 10909(a)(1)(B), (c), as amended by Pub. L. 111–312, temporarily substituted “$13,170” for “$10,000”…
  • (b)(1) Pub. L. 111–148, § 10909(a)(1)(A), (c), as amended by Pub. L. 111–312, temporarily substituted “$13,170” for “$10,000”.…
  • (b) Pub. L. 111–148, § 10909(b)(2)(I)(i), (c), as amended by Pub. L. 111–312, temporarily struck out par. (4). Text read as…
  • (c) Pub. L. 111–148, § 10909(b)(2)(I)(ii), (c), as amended by Pub. L. 111–312, temporarily struck out subsec. (c) which…
  • (h) Pub. L. 111–148, § 10909(a)(1)(C), (c), as amended by Pub. L. 111–312, temporarily amended subsec. (h) generally. Prior…

§ 24 Child tax credit

  • (b) Pub. L. 111–148, § 10909(b)(2)(A), (c), as amended by Pub. L. 111–312, § 101(b)(1), temporarily struck out “23,” before…

§ 25 Interest on certain home mortgages

  • (e)(1)(C) Pub. L. 111–148, § 10909(b)(2)(B), (c), as amended by Pub. L. 111–312, temporarily struck out “23,” after “and…

§ 25A American Opportunity and Lifetime Learning credits

  • (i) Pub. L. 111–148, § 10909(b)(2)(C), (c), as amended by Pub. L. 111–312, § 101(b)(1), temporarily substituted “25D” for…

§ 25B Elective deferrals and IRA contributions by certain individuals

  • § 25B Pub. L. 111–148, § 10909(b)(2)(D), (c), as amended by Pub. L. 111–312, temporarily struck out “23,” before “25A(i),”.…

§ 26 Limitation based on tax liability; definition of tax liability

  • (a)(1) Pub. L. 111–148, § 10909(b)(2)(E), (c), as amended by Pub. L. 111–312, § 101(b)(1), temporarily struck out “23,” before…

§ 30B Alternative motor vehicle credit

  • (g)(2) Pub. L. 111–148, § 10909(b)(2)(G), (c), as amended by Pub. L. 111–312, temporarily struck out “23,” before “25D,”. See…

§ 30D Clean vehicle credit

  • (c)(2) Pub. L. 111–148, § 10909(b)(2)(H), (c), as amended by Pub. L. 111–312, temporarily substituted “section 25D” for…

§ 36B Refundable credit for coverage under a qualified health plan

  • Enacted § 36B
  • (b)(3)(A)(ii) Pub. L. 111–148, § 10105(a), substituted “equals or exceeds” for “is in excess of”.
  • (c)(1)(A) Pub. L. 111–148, § 10105(b), inserted “equals or” before “exceeds”.
  • (c)(2)(C)(iv) Pub. L. 111–148, § 10105(c), substituted “subsection (b)(3)(A)(iii)” for “subsection (b)(3)(A)(ii)”.
  • (c)(2) Pub. L. 111–148, § 10108(h)(1), added subpar. (D).

§ 38 General business credit

§ 45R Employee health insurance expenses of small employers

  • Enacted § 45R
  • (d)(3)(B) Pub. L. 111–148, § 10105(e)(1), amended subpar. (B) generally, including dollar amount for taxable years beginning in…
  • (g) Pub. L. 111–148, § 10105(e)(2), substituted “2010, 2011” for “2011” in heading and in introductory provisions.

§ 46 Amount of credit

  • (2) Pub. L. 111–148, § 9023(b)(1), inserted a comma at end.
  • (6) Pub. L. 111–148, § 9023(b)(2), (3), added par. (6).

§ 49 At-risk rules

§ 56 Adjustments in computing alternative minimum taxable income

  • (b)(1)(B) Pub. L. 111–148 substituted “without regard to subsection (f) of such section” for “by substituting ‘10 percent’ for…

§ 106 Contributions by employer to accident and health plans

  • (f) Pub. L. 111–148 added subsec. (f).

§ 108 Income from discharge of indebtedness

  • (f)(4) Pub. L. 111–148 amended par. (4) generally. Prior to amendment, text read as follows: “In the case of an individual…

§ 125 Cafeteria plans

  • (f) Pub. L. 111–148, § 1515(a), (b), substituted “For purposes of this section—” for “For purposes of this section,”…
  • (i) Pub. L. 111–148, § 10902(a), amended subsec. (i) generally. Prior to amendment, text read as follows: “For purposes of…
  • (i) Pub. L. 111–148, § 9005(a)(2), added subsec. (i). Former subsec. (i) redesignated (j).
  • (j) Pub. L. 111–148, § 9022(a), added subsec. (j). Former subsec. (j) redesignated (k).
  • (j) Pub. L. 111–148, § 9005(a)(1), redesignated subsec. (j) as (k).
  • (k) Pub. L. 111–148, § 9022(a), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l).
  • (k) Pub. L. 111–148, § 9005(a)(1), redesignated subsec. (j) as (k).
  • (l) Pub. L. 111–148, § 9022(a), redesignated subsec. (k) as (l).

§ 137 Adoption assistance programs

  • (a)(2) Pub. L. 111–148, § 10909(a)(2)(B), (c), as amended by Pub. L. 111–312, temporarily substituted “$13,170” for “$10,000”…
  • (b)(1) Pub. L. 111–148, § 10909(a)(2)(A), (c), as amended by Pub. L. 111–312, temporarily substituted “$13,170” for “$10,000”.…
  • (d) Pub. L. 111–148, § 10909(b)(2)(J)(i), (c), as amended by Pub. L. 111–312, temporarily substituted “section 36C(d)” for…
  • (e) Pub. L. 111–148, § 10909(b)(2)(J)(ii), (c), as amended by Pub. L. 111–312, temporarily substituted “section 36C” for…
  • (f) Pub. L. 111–148, § 10909(a)(2)(C), (c), as amended by Pub. L. 111–312, temporarily amended subsec. (f) generally. See…

§ 139A Federal subsidies for prescription drug plans

  • § 139A Pub. L. 111–148 struck out second sentence which read as follows: “This section shall not be taken into account for…

§ 139D Indian health care benefits

§ 162 Trade or business expenses

  • (a) Pub. L. 111–148, § 10108(g)(1), inserted at end of concluding provisions “For purposes of paragraph (1), the amount of…
  • (m)(6) Pub. L. 111–148, § 9014(a), added par. (6).

§ 164 Taxes

  • (f)(1) Pub. L. 111–148, which directed the insertion of “(other than the taxes imposed by section 1401(b)(2))” after “section…

§ 196 Deduction for certain unused business credits

  • (c)(14) Pub. L. 111–148 added par. (14).

§ 213 Medical, dental, etc., expenses

  • (a) Pub. L. 111–148, § 9013(a), substituted “10 percent” for “7.5 percent”.
  • § 213 Pub. L. 111–148, § 9013(b), added subsec. (f).

§ 220 Archer MSAs

  • (d)(2)(A) Pub. L. 111–148, § 9003(b), inserted at end “Such term shall include an amount paid for medicine or a drug only if such…
  • (f)(4)(A) Pub. L. 111–148, § 9004(b), substituted “20 percent” for “15 percent”.

§ 223 Health savings accounts

  • (d)(2)(A) Pub. L. 111–148, § 9003(a), inserted at end “Such term shall include an amount paid for medicine or a drug only if such…
  • (f)(4)(A) Pub. L. 111–148, § 9004(a), substituted “20 percent” for “10 percent”.

§ 280C Certain expenses for which credits are allowable

  • (g) Pub. L. 111–148, § 9023(c)(2), added subsec. (g) relating to qualifying therapeutic discovery project credit.
  • (g) Pub. L. 111–148, § 1401(b), added subsec. (g) relating to credit for health insurance premiums.
  • (h) Pub. L. 111–148, § 10105(e)(3), substituted “2010, 2011” for “2011”.
  • (h) Pub. L. 111–148, § 1421(d)(1), added subsec. (h).

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

  • (c)(29) Pub. L. 111–148, § 1322(h)(1), added par. (29).
  • (l)(4) Pub. L. 111–148, § 6301(f), added par. (4).
  • (r) Pub. L. 111–148, § 9007(a), added subsec. (r). Former subsec. (r) redesignated (s).
  • (r)(5)(A) Pub. L. 111–148, § 10903(a), substituted “the amounts generally billed” for “the lowest amounts charged”.
  • § 501 Pub. L. 111–148, § 9007(a), redesignated subsec. (r) as (s).

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

  • (c)(5) Pub. L. 111–148 added par. (5).

§ 904 Limitation on credit

  • (i) Pub. L. 111–148, § 10909(b)(2)(K), (c), as amended by Pub. L. 111–312, temporarily struck out “23,” after “than…

§ 1016 Adjustments to basis

  • (a)(26) Pub. L. 111–148, § 10909(b)(2)(L), (c), as amended by Pub. L. 111–312, temporarily substituted “36C(g)” for “23(g)”.…

§ 1401 Rate of tax

  • (b) Pub. L. 111–148, § 9015(b)(1), designated existing provisions as par. (1), inserted heading, and added par. (2).
  • (b)(2)(A) Pub. L. 111–148, § 10906(b), substituted “0.9 percent” for “0.5 percent” in introductory provisions.

§ 1402 Definitions

  • (a)(12)(B) Pub. L. 111–148 inserted “(determined without regard to the rate imposed under paragraph (2) of section 1401(b))” after…

§ 3101 Rate of tax

  • (b) Pub. L. 111–148, § 9015(a)(1), designated existing text as par. (1), inserted heading, substituted “1.45 percent of…
  • (b)(2) Pub. L. 111–148, § 10906(a), substituted “0.9 percent” for “0.5 percent” in introductory provisions.

§ 3102 Deduction of tax from wages

  • (f) Pub. L. 111–148 added subsec. (f).

§ 4375 Health insurance

§ 4376 Self-insured health plans

§ 4377 Definitions and special rules

§ 4958 Taxes on excess benefit transactions

  • (e)(1) Pub. L. 111–148 substituted “paragraph (3), (4), or (29)” for “paragraph (3) or (4)”.

§ 4959 Taxes on failures by hospital organizations

§ 4980H Shared responsibility for employers regarding health coverage

  • Enacted § 4980H
  • (b) Pub. L. 111–148, § 10106(e), amended subsec. (b) generally. Prior to amendment, subsec. (b) related to large employers…
  • (c)(3) Pub. L. 111–148, § 10108(i)(1)(A), added par. (3).
  • (d)(2) Pub. L. 111–148, § 10106(f)(2), added subpar. (D).
  • (d)(4) Pub. L. 111–148, § 10106(f)(1), inserted “, with respect to any month,” after “means”.

§ 5000A Requirement to maintain minimum essential coverage

  • Enacted § 5000A
  • (b)(1) Pub. L. 111–148, § 10106(b)(1), amended par. (1) generally. Prior to amendment, text read as follows: “If an applicable…
  • (c)(1) (c)(2) Pub. L. 111–148, § 10106(b)(2), amended pars. (1) and (2) generally. Prior to amendment pars. (1) and (2) related to…
  • (c)(3)(B) Pub. L. 111–148, § 10106(b)(3), substituted “$495” for “$350”.
  • (d)(2)(A) Pub. L. 111–148, § 10106(c), amended subpar. (A) generally. Prior to amendment, text read as follows: “Such term shall…
  • (e)(1)(C) Pub. L. 111–148, § 10106(d), amended subpar. (C) generally. Prior to amendment, text read as follows: “For purposes of…

§ 5000B Imposition of tax on indoor tanning services

§ 6033 Returns by exempt organizations

  • (b)(10)(D) Pub. L. 111–148, § 9007(d)(2), added subpar. (D).
  • (b)(15) (b)(16) Pub. L. 111–148, § 9007(d)(1), added par. (15) and redesignated former par. (15) as (16).
  • (m) (n) Pub. L. 111–148, § 1322(h)(2), added subsec. (m) and redesignated former subsec. (m) as (n).

§ 6041 Information at source

  • (a) Pub. L. 111–148, § 9006(b), inserted “amounts in consideration for property,” after “salaries, wages,”, “gross…
  • (h) Pub. L. 111–148, § 9006(a), added subsec. (h).
  • § 6041 Pub. L. 111–148, § 9006(a), added subsec. (i).

§ 6051 Receipts for employees

  • (a)(14) Pub. L. 111–148 added par. (14).

§ 6055 Reporting of health insurance coverage

§ 6056 Certain employers required to report on health insurance coverage

  • Enacted § 6056
  • § 6056 Pub. L. 111–148, § 10108(j)(3)(A), substituted “Certain” for “Large” in section catchline.
  • (a) Pub. L. 111–148, § 10108(j)(1), inserted “and every offering employer” before “shall”.
  • (b) Pub. L. 111–148, § 10106(g), inserted at end “The Secretary shall have the authority to review the accuracy of the…
  • (b)(2)(C)(i) Pub. L. 111–148, § 10108(j)(3)(B)(i), inserted “in the case of an applicable large employer,” before “the length”.
  • (b)(2)(C)(iii) Pub. L. 111–148, § 10108(j)(3)(B)(ii), struck out “and” at end.
  • (b)(2)(C)(iv) Pub. L. 111–148, § 10108(j)(3)(B)(iv), inserted “and” at end.
  • (b)(2)(C)(iv) Pub. L. 111–148, § 10108(j)(3)(B)(iii), which directed substitution of “employer” for “applicable large employer”, was…
  • (b)(2)(C) Pub. L. 111–148, § 10108(j)(3)(B)(v), added cl. (v).
  • (d)(2) (e) Pub. L. 111–148, § 10108(j)(3)(C), (D), inserted “or offering employer” after “applicable large employer”.
  • (f) Pub. L. 111–148, § 10108(j)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: “For purposes…

§ 6103 Confidentiality and disclosure of returns and return information

  • (a)(3) Pub. L. 111–148, § 1414(b), substituted “(20), or (21)” for “or (20)”.
  • (l)(20) Pub. L. 111–148, § 3308(b)(2)(A), inserted “and part D base beneficiary premium increase” after “part B premium subsidy…
  • (l)(20)(A) Pub. L. 111–148, § 3308(b)(2)(B)(i), inserted “or increase under section 1860D–13(a)(7)” after “section 1839(i)” in…
  • (l)(20)(A)(vii) Pub. L. 111–148, § 3308(b)(2)(B)(ii), inserted “or increase under section 1860D–13(a)(7) of such Act” after “subsection…
  • (l)(20)(B) Pub. L. 111–148, § 3308(b)(2)(C), designated existing provisions as cl. (i) and inserted heading, inserted “or increase…
  • (l)(21) Pub. L. 111–148, § 1414(a)(1), added par. (21).
  • (p)(4) Pub. L. 111–148, § 1414(c)(1), (3), inserted “, or any entity described in subsection (l)(21),” after “or (20)” in…
  • (p)(4)(F)(ii) Pub. L. 111–148, § 1414(c)(2), inserted “or any entity described in subsection (l)(21),” after “or (o)(1)(A)” in…

§ 6211 Definition of a deficiency

  • (b)(4)(A) Pub. L. 111–148, § 10909(b)(2)(N), (c), as amended by Pub. L. 111–312, temporarily inserted “36C,” before “53(e)”. See…
  • (b)(4)(A) Pub. L. 111–148, § 1401(d)(3), as added by Pub. L. 111–148, § 10105(d), inserted “36B,” after “36A,”.

§ 6724 Waiver; definitions and special rules

  • (d)(1)(B)(xxiv) Pub. L. 111–148, § 1502(b)(1), added cl. (xxiv).
  • (d)(1)(B)(xxv) Pub. L. 111–148, § 10108(j)(3)(E), substituted “certain” for “large”.
  • (d)(1)(B)(xxv) Pub. L. 111–148, § 1514(b)(1), added cl. (xxv).
  • (d)(2)(GG) Pub. L. 111–148, § 1502(b)(2), added subpar. (GG).
  • (d)(2)(HH) Pub. L. 111–148, § 10108(j)(3)(F), substituted “certain” for “large”.
  • (d)(2)(HH) Pub. L. 111–148, § 1514(b)(2), added subpar. (HH).

§ 7213 Unauthorized disclosure of information

  • (a)(2) Pub. L. 111–148 substituted “(20), or (21)” for “or (20)”.

§ 9511 Patient-Centered Outcomes Research Trust Fund

§ 9815 Additional market reforms