Pub. L. 111-152: Mar. 30, 2010

Bill H.R. 4872 · House report H. Rept. 111-443 · Bluebook JCT general explanation (2011)

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

(b)(3)(A)(i) Pub. L. 111–152, § 1001(a)(1)(A), substituted “for any taxable year shall be the percentage such that the applicable…
(b)(3)(A)(ii) Pub. L. 111–152, § 1001(a)(1)(B), added cl. (ii) and struck out former cl. (ii). Text read as follows: “If a taxpayer’s…
(b)(3)(A)(iii) Pub. L. 111–152, § 1001(a)(1)(B), struck out cl. (iii). Text read as follows: “In the case of taxable years beginning…
(c)(2)(C)(i)(II) Pub. L. 111–152, § 1001(a)(2)(A), substituted “9.5 percent” for “9.8 percent”.
(c)(2)(C)(iv) Pub. L. 111–152, § 1001(a)(2), substituted “9.5 percent” for “9.8 percent” and “(b)(3)(A)(ii)” for “(b)(3)(A)(iii)”.
(d)(2)(A)(i) (d)(2)(A)(ii) Pub. L. 111–152, § 1004(a)(1)(A), substituted “modified adjusted gross” for “modified gross”.
(d)(2)(B) Pub. L. 111–152, § 1004(a)(2)(A), amended subpar. (B) generally. Prior to amendment, text read as follows: “The term…
(f)(3) Pub. L. 111–152, § 1004(c), added par. (3).

(b) Pub. L. 111–152 substituted “his dependents” for “and his dependents” and inserted “, and any child (as defined in…

(i)(2) Pub. L. 111–152, § 1403(b)(1), substituted “December 31, 2013” for “December 31, 2011” in introductory provisions.
(i)(2)(B) Pub. L. 111–152, § 1403(b)(2), substituted “2012” for “2010”.

(l)(1) Pub. L. 111–152, § 1004(d)(2), amended par. (1) generally. Prior to amendment, par. (1) authorized a deduction in an…
(l)(2)(B) Pub. L. 111–152, § 1004(d)(3), inserted “, or any dependent, or individual described in subparagraph (D) of paragraph…

(h) Pub. L. 111–152 inserted at end “For purposes of this subsection, the term ‘dependent’ shall include any individual who…

(c)(9) Pub. L. 111–152 inserted at end “For purposes of providing for the payment of sick and accident benefits to members of…

(b)(2)(A) Pub. L. 111–152, § 1402(b)(1)(B)(i), added cl. (ii) and redesignated former cl. (ii) as (iii).
(b)(2)(B) Pub. L. 111–152, § 1402(b)(1)(B)(ii), substituted “under clause (i), (ii), or (iii) (whichever is applicable)” for…

(b)(2) Pub. L. 111–152, § 1402(b)(1)(A), added subpar. (B) and redesignated former subpar. (B) as (C).

(a) Pub. L. 111–152 inserted at end of concluding provisions “In the case of the tax imposed by section 4191, paragraphs…

(b) Pub. L. 111–152, § 1003(d), redesignated subsec. (c) as (b) and struck out former subsec. (b) which related to large…
(c) Pub. L. 111–152, § 1003(d), redesignated subsec. (d) as (c). Former subsec. (c) redesignated (b).
(c)(1) Pub. L. 111–152, § 1003(b)(1), substituted “an amount equal to 1⁄12 of $3,000” for “400 percent of the applicable…
(d) Pub. L. 111–152, § 1003(d), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).
(d)(1) Pub. L. 111–152, § 1003(b)(2), substituted “$2,000” for “$750”.
(d)(2) Pub. L. 111–152, § 1003(a), amended subpar. (D) generally. Prior to amendment, text read as follows: “In the case of…
(d)(2) Pub. L. 111–152, § 1003(c), added subpar. (E).
(d) Pub. L. 111–152, § 1003(b)(3), substituted “subsection (b) and paragraph (1)” for “subsection (b)(2) and (d)(1)” in…
§ 4980H Pub. L. 111–152, § 1003(d), redesignated subsec. (e) as (d).

(c)(2)(B) Pub. L. 111–152, § 1002(a)(1)(A), inserted “the excess of” before “the taxpayer’s household income” and “for the…
(c)(2)(B)(i) Pub. L. 111–152, § 1002(a)(1)(B), substituted “1.0” for “0.5”.
(c)(2)(B)(ii) Pub. L. 111–152, § 1002(a)(1)(C), substituted “2.0” for “1.0”.
(c)(2)(B)(iii) Pub. L. 111–152, § 1002(a)(1)(D), substituted “2.5” for “2.0”.
(c)(3)(A) Pub. L. 111–152, § 1002(a)(2)(A), substituted “$695” for “$750”.
(c)(3)(B) Pub. L. 111–152, § 1002(a)(2)(B), substituted “$325” for “$495”.
(c)(3) Pub. L. 111–152, § 1002(a)(2)(C), substituted “$695” for “$750” in introductory provisions and cl. (i).
(c)(4)(B)(i) (c)(4)(B)(ii) Pub. L. 111–152, § 1004(a)(1)(C), substituted “modified adjusted gross” for “modified gross”.
(c)(4)(C) Pub. L. 111–152, § 1004(a)(2)(B), amended subpar. (C) generally. Prior to amendment, text read as follows: “The term…
(c)(4) Pub. L. 111–152, § 1002(b)(1), struck out subpar. (D). Text read as follows:
(e)(2) Pub. L. 111–152, § 1002(b)(2), substituted “below filing threshold” for “under 100 percent of poverty line” in heading…

(l)(21)(A)(iv) Pub. L. 111–152, § 1004(a)(1)(B), substituted “modified adjusted gross” for “modified gross”.

(b)(2) Pub. L. 111–152 inserted at end of concluding provisions “In the case of the tax imposed by section 4191, subparagraphs…

(a) Pub. L. 111–152, § 1402(a)(2)(A), substituted “the tax under chapter 2, and the tax under chapter 2A” for “and the tax…
(f)(2) Pub. L. 111–152, § 1402(a)(2)(B)(i), substituted “plus” for “minus”.
(f)(3) (f)(4) Pub. L. 111–152, § 1402(a)(2)(B)(ii), added par. (3) and redesignated former par. (3) as (4).
(m) (n) Pub. L. 111–152, § 1402(b)(2), added subsec. (m) and redesignated former subsec. (m) as (n).

(b)(6) Pub. L. 111–152, § 1409(b)(1), added par. (6). See Codification note above.
(i) Pub. L. 111–152, § 1409(b)(2), added subsec. (i). See Codification note above.

(e)(2)(B) Pub. L. 111–152 substituted “certain increased underpayment penalties” for “gross valuation misstatement penalty” in…

(c)(2) (c)(3) (c)(4) Pub. L. 111–152, § 1409(c)(1)(A), (C), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4)…
(c)(4)(A) Pub. L. 111–152, § 1409(c)(1)(B), substituted “paragraph (3)” for “paragraph (2)”. See Codification note above.
(d)(2) (d)(3) Pub. L. 111–152, § 1409(c)(2)(A), (C), added par. (2) and redesignated former par. (2) as (3). Former par. (3)…
(d)(4) Pub. L. 111–152, § 1409(c)(2)(B), substituted “paragraph (3)(C)” for “paragraph (2)(C)” in introductory provisions. See…
(d)(4) Pub. L. 111–152, § 1409(c)(2)(A), redesignated par. (3) as (4). See Codification note above.

(c) (d) Pub. L. 111–152 added subsec. (c) and redesignated former subsec. (c) as (d). See Codification note above.

(o) (p) Pub. L. 111–152 added subsec. (o) and redesignated former subsec. (o) as (p).