# Pub. L. 111-309: changes to the Internal Revenue Code

2010-12-15, 124 Stat. 3291. Source: <https://www.govinfo.gov/link/plaw/111/public/309>.

## Legislative history

- Bill: [H.R. 4994](https://www.congress.gov/bill/111th-congress/house-bill/4994)
- Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669)

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

- § 36B(f)(2): Pub. L. 111–309, § 208(a), amended generally subpar. heading and cl. (i). Prior to amendment, text of cl. (i) read as follows: “In the case of an applicable taxpayer whose household income is less than 400 percent of the poverty line for the size of the family involved for the taxable year, the amount of the increase under subparagraph (A) shall in no event exceed $400 ($250 in the case of a taxpayer whose tax is determined under section 1(c) for the taxable year).”
- § 36B(f)(2): Pub. L. 111–309, § 208(b), inserted “in the table contained” after “each of the dollar amounts” in introductory provisions.