# Pub. L. 114-255: changes to the Internal Revenue Code

2016-12-13, 130 Stat. 1341. Source: <https://www.govinfo.gov/link/plaw/114/public/255>.

## Legislative history

- Bill: [H.R. 34](https://www.congress.gov/bill/114th-congress/house-bill/34)
- Senate report: [S. Rept. 114-146](https://www.govinfo.gov/content/pkg/CRPT-114srpt146/html/CRPT-114srpt146.htm)

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

- § 36B(c)(4): Pub. L. 114–255 added par. (4).

## § 106: Contributions by employer to accident and health plans

- § 106(g): Pub. L. 114–255 added subsec. (g).

## § 6051: Receipts for employees

- § 6051(a)(15): Pub. L. 114–255 added par. (15).

## § 6652: Failure to file certain information returns, registration statements, etc.

- § 6652(o): Pub. L. 114–255 added subsec. (o).

## § 9831: General exceptions

- § 9831(d): Pub. L. 114–255 added subsec. (d).