Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3222

Sec. 3222. Repeal of credit for employee health insurance expenses of small employers

103 words·~1 min read·/bill/113/hr/1/ih/section-3222

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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45R (and by striking the item relating to such section in the table of sections for such subpart). Section 38(b) is amended by striking paragraph (36). Section 280C is amended by striking subsection (h). Section 6055(b)(2) is amended by inserting and at the end of subparagraph (A), by striking , and at the end of subparagraph

(B)and inserting a period, and by striking subparagraph (C). The amendments made by this section shall apply to amounts paid or incurred for taxable years beginning after December 31, 2014.