Sec. 264. Credits not allowed to certain large employers
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Section 7001(a) of Public Law 116–127 is amended by striking In the case of an employer and inserting In the case of an eligible employer . Section 7001(c) of Public Law 116–127 is amended by striking For purposes of this section, the term and all that precedes it and inserting the following: For purposes of this section— The term eligible employer means any employer other an applicable large employer (as defined in section 4980H(c)(2), determined by substituting 500 for 50 each place it appears in subparagraphs
(A)and
(B)thereof and without regard to subparagraphs
(D)and
(F)thereof). For purposes of the preceding sentence, the Government of the United States, the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing, shall not be treated as an applicable large employer. The term . Section 7003(a) of Public Law 116–127 is amended by striking In the case of an employer and inserting In the case of an eligible employer . Section 7003(c) of Public Law 116–127 is amended by striking For purposes of this section, the term and all that precedes it and inserting the following: For purposes of this section— The term eligible employer means any employer other an applicable large employer (as defined in section 4980H(c)(2), determined by substituting 500 for 50 each place it appears in subparagraphs
(A)and
(B)thereof and without regard to subparagraphs
(D)and
(F)thereof). For purposes of the preceding sentence, the Government of the United States, the government of any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing, shall not be treated as an applicable large employer. The term .
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Sec. 264
Credits not allowed to certain large employers
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