# Pub. L. 111-148: changes to the Internal Revenue Code 2010-03-23, 124 Stat. 1021. Source: . ## Legislative history - Bill: [H.R. 3590](https://www.congress.gov/bill/111th-congress/house-bill/3590) - Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669) ## § 23: Adoption expenses - § 23(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” in heading and text. See Effective and Termination Dates of 2010 Amendment note below. - § 23(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”. See Effective and Termination Dates of 2010 Amendment note below. - § 23(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 follows: “In the case of a taxable year to which section 26(a)(2) does not apply, the credit allowed under subsection (a) for any taxable year shall not exceed the excess of— - § 23(c): Pub. L. 111–148, § 10909(b)(2)(I)(ii), (c), as amended by Pub. L. 111–312, temporarily struck out subsec. (c) which related to carryforwards of unused credit. See Effective and Termination Dates of 2010 Amendment note below. - § 23(h): Pub. L. 111–148, § 10909(a)(1)(C), (c), as amended by Pub. L. 111–312, temporarily amended subsec. (h) generally. Prior to amendment, subsec. (h) related to adjustments for inflation. See Effective and Termination Dates of 2010 Amendment note below. ## § 24: Child tax credit - § 24(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 “25A(i),”. See Effective and Termination Dates of 2010 Amendment note below. ## § 25: Interest on certain home mortgages - § 25(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 sections” in cls. (i) and (ii). See Effective and Termination Dates of 2010 Amendment note below. ## § 25A: American Opportunity and Lifetime Learning credits - § 25A(i): Pub. L. 111–148, § 10909(b)(2)(C), (c), as amended by Pub. L. 111–312, § 101(b)(1), temporarily substituted “25D” for “23, 25D,”. See Effective and Termination Dates of 2010 Amendment note below. ## § 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),”. See Effective and Termination Dates of 2010 Amendment note below. ## § 26: Limitation based on tax liability; definition of tax liability - § 26(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 “24,” in introductory provisions. See Effective and Termination Dates of 2010 Amendment note below. ## § 30B: Alternative motor vehicle credit - § 30B(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 Effective and Termination Dates of 2010 Amendment note below. ## § 30D: Clean vehicle credit - § 30D(c)(2): Pub. L. 111–148, § 10909(b)(2)(H), (c), as amended by Pub. L. 111–312, temporarily substituted “section 25D” for “sections 23 and 25D”. See Effective and Termination Dates of 2010 Amendment note below. ## § 36B: Refundable credit for coverage under a qualified health plan - Enacted 26 U.S.C. § 36B. - § 36B(b)(3)(A)(ii): Pub. L. 111–148, § 10105(a), substituted “equals or exceeds” for “is in excess of”. - § 36B(c)(1)(A): Pub. L. 111–148, § 10105(b), inserted “equals or” before “exceeds”. - § 36B(c)(2)(C)(iv): Pub. L. 111–148, § 10105(c), substituted “subsection (b)(3)(A)(iii)” for “subsection (b)(3)(A)(ii)”. - § 36B(c)(2): Pub. L. 111–148, § 10108(h)(1), added subpar. (D). ## § 38: General business credit - § 38(b)(36): Pub. L. 111–148, § 1421(b), added par. (36). - § 38(c)(4)(B)(vi), § 38(c)(4)(B)(vii), § 38(c)(4)(B)(viii), § 38(c)(4)(B)(ix): Pub. L. 111–148, § 1421(c), added cl. (vi) and redesignated former cls. (vi) to (viii) as (vii) to (ix), respectively. ## § 45R: Employee health insurance expenses of small employers - Enacted 26 U.S.C. § 45R. - § 45R(d)(3)(B): Pub. L. 111–148, § 10105(e)(1), amended subpar. (B) generally, including dollar amount for taxable years beginning in 2010 in addition to dollar amounts for taxable years beginning in 2011, 2012, and 2013, and subsequent years. - § 45R(g): Pub. L. 111–148, § 10105(e)(2), substituted “2010, 2011” for “2011” in heading and in introductory provisions. ## § 46: Amount of credit - § 46(2): Pub. L. 111–148, § 9023(b)(1), inserted a comma at end. - § 46(6): Pub. L. 111–148, § 9023(b)(2), (3), added par. (6). ## § 49: At-risk rules - § 49(a)(1)(C)(vi): Pub. L. 111–148 added cl. (vi). ## § 56: Adjustments in computing alternative minimum taxable income - § 56(b)(1)(B): Pub. L. 111–148 substituted “without regard to subsection (f) of such section” for “by substituting ‘10 percent’ for ‘7.5 percent’ ”. ## § 106: Contributions by employer to accident and health plans - § 106(f): Pub. L. 111–148 added subsec. (f). ## § 108: Income from discharge of indebtedness - § 108(f)(4): Pub. L. 111–148 amended par. (4) generally. Prior to amendment, text read as follows: “In the case of an individual, gross income shall not include any amount received under section 338B(g) of the Public Health Service Act or under a State program described in section 338I of such Act.” ## § 125: Cafeteria plans - § 125(f): Pub. L. 111–148, § 1515(a), (b), substituted “For purposes of this section—” for “For purposes of this section,”; designated remainder of first sentence and second sentence as par. (1), inserted heading, and substituted “The term” for “the term”; designated third sentence as par. (2), inserted heading, and substituted “The term ‘qualified benefit’ shall not include” for “Such term shall not include”; and added par. (3). - § 125(i): Pub. L. 111–148, § 10902(a), amended subsec. (i) generally. Prior to amendment, text read as follows: “For purposes of this section, if a benefit is provided under a cafeteria plan through employer contributions to a health flexible spending arrangement, such benefit shall not be treated as a qualified benefit unless the cafeteria plan provides that an employee may not elect for any taxable year to have salary reduction contributions in excess of $2,500 made to such arrangement.” - § 125(i): Pub. L. 111–148, § 9005(a)(2), added subsec. (i). Former subsec. (i) redesignated (j). - § 125(j): Pub. L. 111–148, § 9022(a), added subsec. (j). Former subsec. (j) redesignated (k). - § 125(j): Pub. L. 111–148, § 9005(a)(1), redesignated subsec. (j) as (k). - § 125(k): Pub. L. 111–148, § 9022(a), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l). - § 125(k): Pub. L. 111–148, § 9005(a)(1), redesignated subsec. (j) as (k). - § 125(l): Pub. L. 111–148, § 9022(a), redesignated subsec. (k) as (l). ## § 137: Adoption assistance programs - § 137(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” in heading and text. See Effective and Termination Dates of 2010 Amendment note below. - § 137(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”. See Effective and Termination Dates of 2010 Amendment note below. - § 137(d): Pub. L. 111–148, § 10909(b)(2)(J)(i), (c), as amended by Pub. L. 111–312, temporarily substituted “section 36C(d)” for “section 23(d)”. See Effective and Termination Dates of 2010 Amendment note below. - § 137(e): Pub. L. 111–148, § 10909(b)(2)(J)(ii), (c), as amended by Pub. L. 111–312, temporarily substituted “section 36C” for “section 23”. See Effective and Termination Dates of 2010 Amendment note below. - § 137(f): Pub. L. 111–148, § 10909(a)(2)(C), (c), as amended by Pub. L. 111–312, temporarily amended subsec. (f) generally. See Effective and Termination Dates of 2010 Amendment note below. Prior to amendment subsec. (f) read as follows: “Adjustments for inflation.—In the case of a taxable year beginning after December 31, 2002, each of the dollar amounts in subsection (a)(2) and paragraphs (1) and (2)(A) of subsection (b) shall be increased by an amount equal to— ## § 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 purposes of determining whether any deduction is allowable with respect to any cost taken into account in determining such payment.” ## § 139D: Indian health care benefits - Enacted 26 U.S.C. § 139D. ## § 162: Trade or business expenses - § 162(a): Pub. L. 111–148, § 10108(g)(1), inserted at end of concluding provisions “For purposes of paragraph (1), the amount of a free choice voucher provided under section 10108 of the Patient Protection and Affordable Care Act shall be treated as an amount for compensation for personal services actually rendered.” - § 162(m)(6): Pub. L. 111–148, § 9014(a), added par. (6). ## § 164: Taxes - § 164(f)(1): Pub. L. 111–148, which directed the insertion of “(other than the taxes imposed by section 1401(b)(2))” after “section 1401)” in subsec. (f), was executed by making the insertion after “section 1401” in subsec. (f)(1), to reflect the probable intent of Congress. ## § 196: Deduction for certain unused business credits - § 196(c)(14): Pub. L. 111–148 added par. (14). ## § 213: Medical, dental, etc., expenses - § 213(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 - § 220(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 medicine or drug is a prescribed drug (determined without regard to whether such drug is available without a prescription) or is insulin.” - § 220(f)(4)(A): Pub. L. 111–148, § 9004(b), substituted “20 percent” for “15 percent”. ## § 223: Health savings accounts - § 223(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 medicine or drug is a prescribed drug (determined without regard to whether such drug is available without a prescription) or is insulin.” - § 223(f)(4)(A): Pub. L. 111–148, § 9004(a), substituted “20 percent” for “10 percent”. ## § 280C: Certain expenses for which credits are allowable - § 280C(g): Pub. L. 111–148, § 9023(c)(2), added subsec. (g) relating to qualifying therapeutic discovery project credit. - § 280C(g): Pub. L. 111–148, § 1401(b), added subsec. (g) relating to credit for health insurance premiums. - § 280C(h): Pub. L. 111–148, § 10105(e)(3), substituted “2010, 2011” for “2011”. - § 280C(h): Pub. L. 111–148, § 1421(d)(1), added subsec. (h). ## § 501: Exemption from tax on corporations, certain trusts, etc. - § 501(c)(29): Pub. L. 111–148, § 1322(h)(1), added par. (29). - § 501(l)(4): Pub. L. 111–148, § 6301(f), added par. (4). - § 501(r): Pub. L. 111–148, § 9007(a), added subsec. (r). Former subsec. (r) redesignated (s). - § 501(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. - § 833(c)(5): Pub. L. 111–148 added par. (5). ## § 904: Limitation on credit - § 904(i): Pub. L. 111–148, § 10909(b)(2)(K), (c), as amended by Pub. L. 111–312, temporarily struck out “23,” after “than sections”. See Effective and Termination Dates of 2010 Amendment note below. ## § 1016: Adjustments to basis - § 1016(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)”. See Codification note above and Effective and Termination Dates of 2010 Amendment note below. ## § 1401: Rate of tax - § 1401(b): Pub. L. 111–148, § 9015(b)(1), designated existing provisions as par. (1), inserted heading, and added par. (2). - § 1401(b)(2)(A): Pub. L. 111–148, § 10906(b), substituted “0.9 percent” for “0.5 percent” in introductory provisions. ## § 1402: Definitions - § 1402(a)(12)(B): Pub. L. 111–148 inserted “(determined without regard to the rate imposed under paragraph (2) of section 1401(b))” after “for such year”. ## § 3101: Rate of tax - § 3101(b): Pub. L. 111–148, § 9015(a)(1), designated existing text as par. (1), inserted heading, substituted “1.45 percent of the” for “the following percentages of the” and “(as defined in section 3121(b)).” for “(as defined in section 3121(b))—”, struck out former pars. (1) to (6), which related to rates in calendar years 1974 to 1985 and after Dec. 31, 1985, and added par. (2). - § 3101(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 - § 3102(f): Pub. L. 111–148 added subsec. (f). ## § 4375: Health insurance - Enacted 26 U.S.C. § 4375. ## § 4376: Self-insured health plans - Enacted 26 U.S.C. § 4376. ## § 4377: Definitions and special rules - Enacted 26 U.S.C. § 4377. ## § 4958: Taxes on excess benefit transactions - § 4958(e)(1): Pub. L. 111–148 substituted “paragraph (3), (4), or (29)” for “paragraph (3) or (4)”. ## § 4959: Taxes on failures by hospital organizations - Enacted 26 U.S.C. § 4959. ## § 4980H: Shared responsibility for employers regarding health coverage - Enacted 26 U.S.C. § 4980H. - § 4980H(b): Pub. L. 111–148, § 10106(e), amended subsec. (b) generally. Prior to amendment, subsec. (b) related to large employers with enrollment waiting periods exceeding 30 days. - § 4980H(c)(3): Pub. L. 111–148, § 10108(i)(1)(A), added par. (3). - § 4980H(d)(2): Pub. L. 111–148, § 10106(f)(2), added subpar. (D). - § 4980H(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 26 U.S.C. § 5000A. - § 5000A(b)(1): Pub. L. 111–148, § 10106(b)(1), amended par. (1) generally. Prior to amendment, text read as follows: “If an applicable individual fails to meet the requirement of subsection (a) for 1 or more months during any calendar year beginning after 2013, then, except as provided in subsection (d), there is hereby imposed a penalty with respect to the individual in the amount determined under subsection (c).” - § 5000A(c)(1), § 5000A(c)(2): Pub. L. 111–148, § 10106(b)(2), amended pars. (1) and (2) generally. Prior to amendment pars. (1) and (2) related to the amount of and dollar limitations on penalty for failure to maintain minimum essential coverage. - § 5000A(c)(3)(B): Pub. L. 111–148, § 10106(b)(3), substituted “$495” for “$350”. - § 5000A(d)(2)(A): Pub. L. 111–148, § 10106(c), amended subpar. (A) generally. Prior to amendment, text read as follows: “Such term shall not include any individual for any month if such individual has in effect an exemption under section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act which certifies that such individual is a member of a recognized religious sect or division thereof described in section 1402(g)(1) and an adherent of established tenets or teachings of such sect or division as described in such section.” - § 5000A(e)(1)(C): Pub. L. 111–148, § 10106(d), amended subpar. (C) generally. Prior to amendment, text read as follows: “For purposes of subparagraph (B)(i), if an applicable individual is eligible for minimum essential coverage through an employer by reason of a relationship to an employee, the determination shall be made by reference to the affordability of the coverage to the employee.” ## § 5000B: Imposition of tax on indoor tanning services - Enacted 26 U.S.C. § 5000B. ## § 6033: Returns by exempt organizations - § 6033(b)(10)(D): Pub. L. 111–148, § 9007(d)(2), added subpar. (D). - § 6033(b)(15), § 6033(b)(16): Pub. L. 111–148, § 9007(d)(1), added par. (15) and redesignated former par. (15) as (16). - § 6033(m), § 6033(n): Pub. L. 111–148, § 1322(h)(2), added subsec. (m) and redesignated former subsec. (m) as (n). ## § 6041: Information at source - § 6041(a): Pub. L. 111–148, § 9006(b), inserted “amounts in consideration for property,” after “salaries, wages,”, “gross proceeds,” after “emoluments, or other”, and “gross proceeds,” after “setting forth the amount of such”. - § 6041(h): Pub. L. 111–148, § 9006(a), added subsec. (h). - § 6041: Pub. L. 111–148, § 9006(a), added subsec. (i). ## § 6051: Receipts for employees - § 6051(a)(14): Pub. L. 111–148 added par. (14). ## § 6055: Reporting of health insurance coverage - Enacted 26 U.S.C. § 6055. ## § 6056: Certain employers required to report on health insurance coverage - Enacted 26 U.S.C. § 6056. - § 6056: Pub. L. 111–148, § 10108(j)(3)(A), substituted “Certain” for “Large” in section catchline. - § 6056(a): Pub. L. 111–148, § 10108(j)(1), inserted “and every offering employer” before “shall”. - § 6056(b): Pub. L. 111–148, § 10106(g), inserted at end “The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer’s share under paragraph (2)(C)(iv).” - § 6056(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”. - § 6056(b)(2)(C)(iii): Pub. L. 111–148, § 10108(j)(3)(B)(ii), struck out “and” at end. - § 6056(b)(2)(C)(iv): Pub. L. 111–148, § 10108(j)(3)(B)(iv), inserted “and” at end. - § 6056(b)(2)(C)(iv): Pub. L. 111–148, § 10108(j)(3)(B)(iii), which directed substitution of “employer” for “applicable large employer”, was executed by making the substitution for “applicable large employer’s”, to reflect the probable intent of Congress. - § 6056(b)(2)(C): Pub. L. 111–148, § 10108(j)(3)(B)(v), added cl. (v). - § 6056(d)(2), § 6056(e): Pub. L. 111–148, § 10108(j)(3)(C), (D), inserted “or offering employer” after “applicable large employer”. - § 6056(f): Pub. L. 111–148, § 10108(j)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: “For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.” ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(a)(3): Pub. L. 111–148, § 1414(b), substituted “(20), or (21)” for “or (20)”. - § 6103(l)(20): Pub. L. 111–148, § 3308(b)(2)(A), inserted “and part D base beneficiary premium increase” after “part B premium subsidy adjustment” in heading. - § 6103(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 introductory provisions. - § 6103(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 (i) of such section”. - § 6103(l)(20)(B): Pub. L. 111–148, § 3308(b)(2)(C), designated existing provisions as cl. (i) and inserted heading, inserted “or increase under such section 1860D–13(a)(7) or for the purpose of resolving taxpayer appeals with respect to any such premium adjustment or increase” before period at end, and added cl. (ii). - § 6103(l)(21): Pub. L. 111–148, § 1414(a)(1), added par. (21). - § 6103(p)(4): Pub. L. 111–148, § 1414(c)(1), (3), inserted “, or any entity described in subsection (l)(21),” after “or (20)” in introductory provisions and “or any entity described in subsection (l)(21),” after “or (20)” in two places in concluding provisions. - § 6103(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 introductory provisions. ## § 6211: Definition of a deficiency - § 6211(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 Effective and Termination Dates of 2010 Amendment note below. - § 6211(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 - § 6724(d)(1)(B)(xxiv): Pub. L. 111–148, § 1502(b)(1), added cl. (xxiv). - § 6724(d)(1)(B)(xxv): Pub. L. 111–148, § 10108(j)(3)(E), substituted “certain” for “large”. - § 6724(d)(1)(B)(xxv): Pub. L. 111–148, § 1514(b)(1), added cl. (xxv). - § 6724(d)(2)(GG): Pub. L. 111–148, § 1502(b)(2), added subpar. (GG). - § 6724(d)(2)(HH): Pub. L. 111–148, § 10108(j)(3)(F), substituted “certain” for “large”. - § 6724(d)(2)(HH): Pub. L. 111–148, § 1514(b)(2), added subpar. (HH). ## § 7213: Unauthorized disclosure of information - § 7213(a)(2): Pub. L. 111–148 substituted “(20), or (21)” for “or (20)”. ## § 9511: Patient-Centered Outcomes Research Trust Fund - Enacted 26 U.S.C. § 9511. ## § 9815: Additional market reforms - Enacted 26 U.S.C. § 9815.