# Pub. L. 111-152: changes to the Internal Revenue Code 2010-03-30, 124 Stat. 1030. Source: . ## Legislative history - Bill: [H.R. 4872](https://www.congress.gov/bill/111th-congress/house-bill/4872) - House report: [H. Rept. 111-443](https://www.govinfo.gov/content/pkg/CRPT-111hrpt443/html/CRPT-111hrpt443.htm) - Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669) ## § 36B: Refundable credit for coverage under a qualified health plan - § 36B(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 percentage for any taxpayer whose household income is within an income tier specified in the following table shall increase, on a sliding scale in a linear manner, from the initial premium percentage to the final premium percentage specified in such table for such income tier:” for “with respect to any taxpayer for any taxable year is equal to 2.8 percent, increased by the number of percentage points (not greater than 7) which bears the same ratio to 7 percentage points as—” in introductory provisions, inserted table, and struck out subcls. (I) and (II) which read as follows: - § 36B(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 household income for the taxable year equals or exceeds 100 percent, but not more than 133 percent, of the poverty line for a family of the size involved, the taxpayer’s applicable percentage shall be 2 percent.” - § 36B(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 in any calendar year after 2014, the Secretary shall adjust the initial and final applicable percentages under clause (i), and the 2 percent under clause (ii), for the calendar year to reflect the excess of the rate of premium growth between the preceding calendar year and 2013 over the rate of income growth for such period.” - § 36B(c)(2)(C)(i)(II): Pub. L. 111–152, § 1001(a)(2)(A), substituted “9.5 percent” for “9.8 percent”. - § 36B(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)”. - § 36B(d)(2)(A)(i), § 36B(d)(2)(A)(ii): Pub. L. 111–152, § 1004(a)(1)(A), substituted “modified adjusted gross” for “modified gross”. - § 36B(d)(2)(B): Pub. L. 111–152, § 1004(a)(2)(A), amended subpar. (B) generally. Prior to amendment, text read as follows: “The term ‘modified gross income’ means gross income— - § 36B(f)(3): Pub. L. 111–152, § 1004(c), added par. (3). ## § 40: Alcohol, etc., used as fuel - § 40(b)(6)(E)(iii): Pub. L. 111–152 added cl. (iii). ## § 105: Amounts received under accident and health plans - § 105(b): Pub. L. 111–152 substituted “his dependents” for “and his dependents” and inserted “, and any child (as defined in section 152(f)(1)) of the taxpayer who as of the end of the taxable year has not attained age 27” after “thereof)”. ## § 125: Cafeteria plans - § 125(i)(2): Pub. L. 111–152, § 1403(b)(1), substituted “December 31, 2013” for “December 31, 2011” in introductory provisions. - § 125(i)(2)(B): Pub. L. 111–152, § 1403(b)(2), substituted “2012” for “2010”. ## § 162: Trade or business expenses - § 162(l)(1): Pub. L. 111–152, § 1004(d)(2), amended par. (1) generally. Prior to amendment, par. (1) authorized a deduction in an amount equal to the applicable percentage of the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, his spouse, and dependents. - § 162(l)(2)(B): Pub. L. 111–152, § 1004(d)(3), inserted “, or any dependent, or individual described in subparagraph (D) of paragraph (1) with respect to,” after “spouse of” in introductory provisions. ## § 401: Qualified pension, profit-sharing, and stock bonus plans - § 401(h): Pub. L. 111–152 inserted at end “For purposes of this subsection, the term ‘dependent’ shall include any individual who is a child (as defined in section 152(f)(1)) of a retired employee who as of the end of the calendar year has not attained age 27.” ## § 501: Exemption from tax on corporations, certain trusts, etc. - § 501(c)(9): Pub. L. 111–152 inserted at end “For purposes of providing for the payment of sick and accident benefits to members of such an association and their dependents, the term ‘dependent’ shall include any individual who is a child (as defined in section 152(f)(1)) of a member who as of the end of the calendar year has not attained age 27.” ## § 1401: Rate of tax - § 1401(b)(2)(A): Pub. L. 111–152, § 1402(b)(1)(B)(i), added cl. (ii) and redesignated former cl. (ii) as (iii). - § 1401(b)(2)(B): Pub. L. 111–152, § 1402(b)(1)(B)(ii), substituted “under clause (i), (ii), or (iii) (whichever is applicable)” for “under clauses (i) and (ii)”. ## § 1411: Imposition of tax - Enacted 26 U.S.C. § 1411. ## § 3101: Rate of tax - § 3101(b)(2): Pub. L. 111–152, § 1402(b)(1)(A), added subpar. (B) and redesignated former subpar. (B) as (C). ## § 4221: Certain tax-free sales - § 4221(a): Pub. L. 111–152 inserted at end of concluding provisions “In the case of the tax imposed by section 4191, paragraphs (3), (4), (5), and (6) shall not apply.” ## § 4980H: Shared responsibility for employers regarding health coverage - § 4980H(b): Pub. L. 111–152, § 1003(d), redesignated subsec. (c) as (b) and struck out former subsec. (b) which related to large employers with enrollment waiting periods exceeding 60 days. - § 4980H(c): Pub. L. 111–152, § 1003(d), redesignated subsec. (d) as (c). Former subsec. (c) redesignated (b). - § 4980H(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 payment amount” in concluding provisions. - § 4980H(d): Pub. L. 111–152, § 1003(d), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c). - § 4980H(d)(1): Pub. L. 111–152, § 1003(b)(2), substituted “$2,000” for “$750”. - § 4980H(d)(2): Pub. L. 111–152, § 1003(a), amended subpar. (D) generally. Prior to amendment, text read as follows: “In the case of any employer the substantial annual gross receipts of which are attributable to the construction industry— - § 4980H(d)(2): Pub. L. 111–152, § 1003(c), added subpar. (E). - § 4980H(d): Pub. L. 111–152, § 1003(b)(3), substituted “subsection (b) and paragraph (1)” for “subsection (b)(2) and (d)(1)” in introductory provisions. - § 4980H: Pub. L. 111–152, § 1003(d), redesignated subsec. (e) as (d). ## § 5000A: Requirement to maintain minimum essential coverage - § 5000A(c)(2)(B): Pub. L. 111–152, § 1002(a)(1)(A), inserted “the excess of” before “the taxpayer’s household income” and “for the taxable year over the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer” before “for the taxable year” in introductory provisions. - § 5000A(c)(2)(B)(i): Pub. L. 111–152, § 1002(a)(1)(B), substituted “1.0” for “0.5”. - § 5000A(c)(2)(B)(ii): Pub. L. 111–152, § 1002(a)(1)(C), substituted “2.0” for “1.0”. - § 5000A(c)(2)(B)(iii): Pub. L. 111–152, § 1002(a)(1)(D), substituted “2.5” for “2.0”. - § 5000A(c)(3)(A): Pub. L. 111–152, § 1002(a)(2)(A), substituted “$695” for “$750”. - § 5000A(c)(3)(B): Pub. L. 111–152, § 1002(a)(2)(B), substituted “$325” for “$495”. - § 5000A(c)(3): Pub. L. 111–152, § 1002(a)(2)(C), substituted “$695” for “$750” in introductory provisions and cl. (i). - § 5000A(c)(4)(B)(i), § 5000A(c)(4)(B)(ii): Pub. L. 111–152, § 1004(a)(1)(C), substituted “modified adjusted gross” for “modified gross”. - § 5000A(c)(4)(C): Pub. L. 111–152, § 1004(a)(2)(B), amended subpar. (C) generally. Prior to amendment, text read as follows: “The term ‘modified gross income’ means gross income— - § 5000A(c)(4): Pub. L. 111–152, § 1002(b)(1), struck out subpar. (D). Text read as follows: - § 5000A(e)(2): Pub. L. 111–152, § 1002(b)(2), substituted “below filing threshold” for “under 100 percent of poverty line” in heading and “the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer.” for “100 percent of the poverty line for the size of the family involved (determined in the same manner as under subsection (b)(4)).” in text. ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(l)(21)(A)(iv): Pub. L. 111–152, § 1004(a)(1)(B), substituted “modified adjusted gross” for “modified gross”. ## § 6416: Certain taxes on sales and services - § 6416(b)(2): Pub. L. 111–152 inserted at end of concluding provisions “In the case of the tax imposed by section 4191, subparagraphs (B), (C), (D), and (E) shall not apply.” ## § 6654: Failure by individual to pay estimated income tax - § 6654(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 under chapter 2” in introductory provisions. - § 6654(f)(2): Pub. L. 111–152, § 1402(a)(2)(B)(i), substituted “plus” for “minus”. - § 6654(f)(3), § 6654(f)(4): Pub. L. 111–152, § 1402(a)(2)(B)(ii), added par. (3) and redesignated former par. (3) as (4). - § 6654(m), § 6654(n): Pub. L. 111–152, § 1402(b)(2), added subsec. (m) and redesignated former subsec. (m) as (n). ## § 6662: Imposition of accuracy-related penalty on underpayments - § 6662(b)(6): Pub. L. 111–152, § 1409(b)(1), added par. (6). See Codification note above. - § 6662(i): Pub. L. 111–152, § 1409(b)(2), added subsec. (i). See Codification note above. ## § 6662A: Imposition of accuracy-related penalty on understatements with respect to reportable transactions - § 6662A(e)(2)(B): Pub. L. 111–152 substituted “certain increased underpayment penalties” for “gross valuation misstatement penalty” in heading and “subsections (h) or (i) of section 6662” for “section 6662(h)” in text. See Codification note above. ## § 6664: Definitions and special rules - § 6664(c)(2), § 6664(c)(3), § 6664(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), respectively. See Codification note above. - § 6664(c)(4)(A): Pub. L. 111–152, § 1409(c)(1)(B), substituted “paragraph (3)” for “paragraph (2)”. See Codification note above. - § 6664(d)(2), § 6664(d)(3): Pub. L. 111–152, § 1409(c)(2)(A), (C), added par. (2) and redesignated former par. (2) as (3). Former par. (3) redesignated (4). See Codification note above. - § 6664(d)(4): Pub. L. 111–152, § 1409(c)(2)(B), substituted “paragraph (3)(C)” for “paragraph (2)(C)” in introductory provisions. See Codification note above. - § 6664(d)(4): Pub. L. 111–152, § 1409(c)(2)(A), redesignated par. (3) as (4). See Codification note above. ## § 6676: Erroneous claim for refund or credit - § 6676(c), § 6676(d): Pub. L. 111–152 added subsec. (c) and redesignated former subsec. (c) as (d). See Codification note above. ## § 7701: Definitions - § 7701(o), § 7701(p): Pub. L. 111–152 added subsec. (o) and redesignated former subsec. (o) as (p).