Sec. 204. Repeal of the tax on employee health insurance premiums and health plan benefits and related reporting requirements
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/bill/114/hr/3762/eh/section-204·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Chapter 43 of the Internal Revenue Code of 1986 is amended by striking section 4980I. Section 6051(a) of such Code is amended by inserting and at the end of paragraph (12), by striking , and at the end of paragraph
(13)and inserting a period, and by striking paragraph (14). The table of sections for chapter 43 of such Code is amended by striking the item relating to section 4980I. Except as provided by paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 2017. The amendment made by subsection
(b)shall apply to calendar years beginning after December 31, 2014.