Sec. 9662. TEMPORARY MODIFICATION OF LIMITATIONS ON RECONCILIATION OF TAX CREDITS FOR COVERAGE UNDER A QUALIFIED HEALTH PLAN WITH ADVANCE PAYMENTS OF SUCH CREDIT

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## SEC. 9662 TEMPORARY MODIFICATION OF LIMITATIONS ON RECONCILIATION OF TAX CREDITS FOR COVERAGE UNDER A QUALIFIED HEALTH PLAN WITH ADVANCE PAYMENTS OF SUCH CREDIT ###

(a)In General Section 36B(f)(2)(B) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: > > ###### “(iii) Temporary modification of limitation on increase > > In the case of any taxable year beginning in 2020, for any taxpayer who files for such taxable year an income tax return reconciling any advance payment of the credit under this section, the Secretary shall treat subparagraph

(A)as not applying.” > . ###

(b)Effective Date **[**[26 U.S.C. 36B note](/us/usc/t26/s36B)**]** The amendment made by this section shall apply to taxable years beginning after December 31, 2019.

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26 USC 36B

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Sec. 9662

TEMPORARY MODIFICATION OF LIMITATIONS ON RECONCILIATION OF TAX CREDITS FOR COVERAGE UNDER A QUALIFIED HEALTH PLAN WITH ADVANCE PAYMENTS OF SUCH CREDIT

Cite26 USC 36B

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