Sec. 402. Recapture of overpayments resulting from certain federally-subsidized health insurance
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Paragraph
(2)of section 36B(f) of the Internal Revenue Code of 1986 is amended by striking subparagraph (B). So much of paragraph
(2)of section 36B(f) of such Code, as amended by subsection (a), as precedes advance payments is amended to read as follows: If the . The amendments made by this section shall apply to taxable years ending after December 31, 2013.