Sec. 211. Limited application of PPACA health premium credit
95 words·~1 min read·
/bill/114/s/1531/is/section-211·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 36B(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following: No credit shall be allowed under this section to any individual who is not a qualified resident (as defined in section 100(14) of the Patient Freedom Act of 2015 ) of a State that has elected the option under section 101(a)(1) of such Act in relation to the implementation of title I of the Patient Protection and Affordable Care Act. . The amendment made by this section shall apply to taxable years beginning after December 31, 2015.