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Code · BILL · 116th Congress · H.R. 748 (Enrolled) — To amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage. · Sec. 4002

Sec. 4002. Definitions

267 words·~1 min read·/bill/116/hr/748/enr/section-4002·

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In this subtitle: The term air carrier has the meaning such term has under section 40102 of title 49, United States Code. The term coronavirus means SARS–CoV–2 or another coronavirus with pandemic potential. The term covered loss includes losses incurred directly or indirectly as a result of coronavirus, as determined by the Secretary. The term eligible business means— an air carrier; or a United States business that has not otherwise received adequate economic relief in the form of loans or loan guarantees provided under this Act.
Except where the context otherwise requires, the term employee — has the meaning given the term in section 2 of the National Labor Relations Act ( 29 U.S.C. 152 ); and includes any individual employed by an employer subject to the Railway Labor Act ( 45 U.S.C. 151 et seq.). The terms equity security and exchange have the meanings given the terms in section 3(a) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c(a) ). The term municipality includes— a political subdivision of a State, and an instrumentality of a municipality, a State, or a political subdivision of a State.
The term national securities exchange means an exchange registered as a national securities exchange under section 6 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78f ). The term Secretary means the Secretary of the Treasury, or the designee of the Secretary of the Treasury. The term State means— any of the several States; the District of Columbia; any of the territories and possessions of the United States; any bi-State or multi-State entity; and any Indian Tribe.
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