Sec. 137302. Modification of employer-sponsored coverage affordability test in health insurance premium tax credit
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/bill/117/hr/5376/eh/section-137302·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 36B(c)(2)(C)(i)(II) is amended by inserting (8.5 percent in the case of any taxable year beginning after December 31, 2021, and before January 1, 2026) after 9.5 percent . Section 36B(c)(4)(C)(ii) is amended by inserting (8.5 percent in the case of any taxable year beginning after December 31, 2021, and before January 1, 2026) after 9.5 percent . Section 36B(c)(2)(C)(iv) is amended by adding at the end the following: The preceding sentence shall not apply in the case of any plan year beginning after December 31, 2021, and before January 1, 2027. .
Section 36B(c)(4)(F) is amended by adding at the end the following: The preceding sentence shall not apply in the case of any plan year beginning after December 31, 2021, and before January 1, 2027. . The amendments made by this section shall apply to taxable years beginning after December 31, 2021.