# Pub. L. 112-40: changes to the Internal Revenue Code

2011-10-21, 125 Stat. 418. Source: <https://www.govinfo.gov/link/plaw/112/public/40>.

## Legislative history

- Bill: [H.R. 2832](https://www.congress.gov/bill/112th-congress/house-bill/2832)
- Bluebook: [JCT general explanation (2013)](https://www.govinfo.gov/app/details/CPRT-113JPRT78693)

## § 35: Health insurance costs of eligible individuals

- § 35(a): Pub. L. 112–40, § 241(b)(1), substituted “72.5 percent” for “65 percent (80 percent in the case of eligible coverage months beginning before February 13, 2011)”.
- § 35(b)(1)(B): Pub. L. 112–40, § 241(a), inserted “, and before January 1, 2014” after “2002”.
- § 35(c)(2)(B): Pub. L. 112–40, § 241(b)(3)(A), struck out “and before February 13, 2011” after “paragraph” in introductory provisions.
- § 35(e)(1)(K): Pub. L. 112–40, § 241(b)(3)(B), substituted “Coverage” for “In the case of eligible coverage months beginning before February 13, 2012, coverage”.
- § 35(g)(10): Pub. L. 112–40, § 241(b)(3)(C), which directed amendment of par. (9) relating to continued qualification of family members after certain events by striking out “In the case of eligible coverage months beginning before February 13, 2011—”, was executed by striking out such introductory provisions in par. (10) to reflect the probable intent of Congress and the redesignation of par. (9) as (10) by Pub. L. 111–5, § 3001(a)(14)(A), as amended by Pub. L. 113–295, § 209(j)(3). See 2009 Amendment and Effective Date of 2014 Amendment notes below.

## § 3303: Conditions of additional credit allowance

- § 3303(f), § 3303: Pub. L. 112–40 added subsec. (f) and struck out former subsecs. (f) and (g) which contained transitional provisions enacted by prior amendments.

## § 4980B: Failure to satisfy continuation coverage requirements of group health plans

- § 4980B(f)(2)(B)(i)(V), § 4980B(f)(2)(B)(i)(VI): Pub. L. 112–40 substituted “January 1, 2014” for “February 12, 2011”.

## § 7527: Advance payment of credit for health insurance costs of eligible individuals

- § 7527(b): Pub. L. 112–40, § 241(b)(2)(A), substituted “72.5 percent” for “65 percent (80 percent in the case of eligible coverage months beginning before February 13, 2011)”.
- § 7527(d)(2): Pub. L. 112–40, § 241(b)(2)(B), struck out “which is issued before February 13, 2011” after “in paragraph (1)” in introductory provisions.
- § 7527(e): Pub. L. 112–40, § 241(b)(2)(D), struck out introductory provisions which read as follows: “In the case of eligible coverage months beginning before February 13, 2011—”.
- § 7527(e)(1): Pub. L. 112–40, § 241(b)(2)(C), substituted “72.5 percent” for “80 percent”.

## § 9801: Increased portability through limitation on preexisting condition exclusions

- § 9801(c)(2)(D): Pub. L. 112–40 substituted “January 1, 2014” for “February 13, 2011” in introductory provisions.