# Pub. L. 112-56: changes to the Internal Revenue Code

2011-11-21, 125 Stat. 734. Source: <https://www.govinfo.gov/link/plaw/112/public/56>.

## Legislative history

- Bill: [H.R. 674](https://www.congress.gov/bill/112th-congress/house-bill/674)
- House report: [H. Rept. 112-253](https://www.govinfo.gov/content/pkg/CRPT-112hrpt253/html/CRPT-112hrpt253.htm)
- Bluebook: [JCT general explanation (2013)](https://www.govinfo.gov/app/details/CPRT-113JPRT78693)

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

- § 36B(d)(2)(B)(iii): Pub. L. 112–56 added cl. (iii).

## § 51: Amount of credit

- § 51(b)(3): Pub. L. 112–56, § 261(a), substituted “($12,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)(I), $14,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(iv), and $24,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)(II))” for “($12,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii))”.
- § 51(c)(4): Pub. L. 112–56, § 261(d), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “after December 31, 2011.”
- § 51(d)(3)(A)(iii), § 51(d)(3)(A)(iv): Pub. L. 112–56, § 261(b), added cls. (iii) and (iv).
- § 51(d)(13)(D): Pub. L. 112–56, § 261(c), added subpar. (D).

## § 52: Special rules

- § 52(c): Pub. L. 112–56 designated existing provisions as par. (1), inserted heading, and added par. (2).

## § 3111: Rate of tax

- § 3111(e): Pub. L. 112–56 added subsec. (e).

## § 3402: Income tax collected at source

- § 3402(t): Pub. L. 112–56 struck out subsec. (t) which related to extension of 3 percent withholding to certain payments made by Government entities for property or services.

## § 6331: Levy and distraint

- § 6331(h)(3): Pub. L. 112–56 substituted “property, goods, or services” for “goods or services”.