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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. 3509

Sec. 3509. Repeal of special treatment of Blue Cross and Blue Shield organizations, etc

128 words·~1 min read·/bill/113/hr/1/ih/section-3509·

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Section 833 is amended by striking subsection (b), by redesignating subsection
(c)as subsection (b), and by amending subsection
(a)to read as follows: An organization to which this section applies shall be taxable under this part in the same manner as if it were a stock insurance company. . Subsection
(b)of section 833, as redesignated by subsection (a), is amended by striking paragraph (5). The amendments made by this subsection shall apply to taxable years beginning after December 31, 2014. Part II of subchapter L of chapter is amended by striking section 833 (and by striking the item relating to such section in the table of sections for such part). The amendments made by this subsection shall apply to taxable years beginning after December 31, 2016.
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