# Pub. L. 112-10: changes to the Internal Revenue Code

2011-04-15, 125 Stat. 168. Source: <https://www.govinfo.gov/link/plaw/112/public/10>.

## Legislative history

- Bill: [H.R. 1473](https://www.congress.gov/bill/112th-congress/house-bill/1473)
- Bluebook: [JCT general explanation (2013)](https://www.govinfo.gov/app/details/CPRT-113JPRT78693)

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

- § 36B(c)(2): Pub. L. 112–10 struck out subpar. (D). Prior to amendment, text read as follows: “The term ‘coverage month’ shall not include any month in which such individual has a free choice voucher provided under section 10108 of the Patient Protection and Affordable Care Act.”

## § 162: Trade or business expenses

- § 162(a): Pub. L. 112–10 struck out last sentence in concluding provisions which read as follows: “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.”

## § 4980H: Shared responsibility for employers regarding health coverage

- § 4980H(b): Pub. L. 112–10 struck out par. (3). Text read as follows: “No assessable payment shall be imposed under paragraph (1) for any month with respect to any employee to whom the employer provides a free choice voucher under section 10108 of the Patient Protection and Affordable Care Act for such month.”

## § 6056: Certain employers required to report on health insurance coverage

- § 6056(a): Pub. L. 112–10, § 1858(b)(5)(A), struck out “and every offering employer” after “calendar year”.
- § 6056(b)(2)(C): Pub. L. 112–10, § 1858(b)(5)(B), struck out “in the case of an applicable large employer,” before “the length” in cl. (i), inserted “and” at the end of cl. (iii), struck out “and” after “plan,” at the end of cl. (iv), and struck out cl. (v) which read as follows: “in the case of an offering employer, the option for which the employer pays the largest portion of the cost of the plan and the portion of the cost paid by the employer in each of the enrollment categories under such option,”.
- § 6056(d)(2), § 6056(e): Pub. L. 112–10, § 1858(b)(5)(C), struck out “or offering employer” after “large employer”.
- § 6056(f): Pub. L. 112–10, § 1858(b)(5)(D), amended subsec. (f) generally. Prior to amendment, subsec. (f) defined the term “offering employer” and provided that any term used in this section which was also used in section 4980H of this title would have the meaning given such term by section 4980H.