# Pub. L. 112-9: changes to the Internal Revenue Code

2011-04-14, 125 Stat. 36. Source: <https://www.govinfo.gov/link/plaw/112/public/9>.

## Legislative history

- Bill: [H.R. 4](https://www.congress.gov/bill/112th-congress/house-bill/4)
- House report: [H. Rept. 112-15](https://www.govinfo.gov/content/pkg/CRPT-112hrpt15/html/CRPT-112hrpt15.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(f)(2): Pub. L. 112–9 amended cl. (i) generally. Prior to amendment, cl. (i) consisted of text and a table limiting increase in amount recovered on reconciliation of health insurance tax credit and advance of that credit for households with income below 500 percent of Federal poverty line.

## § 6041: Information at source

- § 6041(a): Pub. L. 112–9, § 2(b), struck out “amounts in consideration for property,” after “salaries, wages,”, “gross proceeds,” after “emoluments, or other”, and “gross proceeds,” after “setting forth the amount of such”.
- § 6041(h): Pub. L. 112–9, § 3(a), struck out subsec. (h) which related to treatment of rental property expense payments.
- § 6041: Pub. L. 112–9, § 2(a), struck out subsecs. (i) and (j) which read as follows: