Sec. 10108. FREE CHOICE VOUCHERS
330 words·~2 min read·
/statute-compilations/comps-9307/sec-10108A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
## SEC. 10108 FREE CHOICE VOUCHERS **[**Subsections (a)–(e) repealed by section 1858(a) of division B of Public Law 112–10.**]** ###
(f)Exclusion From Income for Employee **[**Section 139D, as added by section 10108, was repealed by section 1858(b)(2)(A) of division B of Public Law 112–10. Section 1858(b)(2)(B) of division B of Public Law 112–10 strikes the item relating to section 139D in the table of sections for part III of subchapter B of chapter 1.**]** ####
(3)Effective date **[**[26 U.S.C. 139D note](/us/usc/t26/s139D)**]** The amendments made by this subsection shall apply to vouchers provided after December 31, 2013. ###
(g)Deduction Allowed to Employer **[**The last sentence of section 162(a) was repealed by section 1858(b)(3) of division B of Public Law 112–10.**]** ####
(1)In general Section 162(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: “For purposes of paragraph (1), the amount of a free choice voucher provided under section 10108 of the Patient Protection and Affordable Care Act shall be treated as an amount for compensation for personal services actually rendered.”. ####
(2)Effective date **[**[26 U.S.C. 162 note](/us/usc/t26/s162)**]** The amendments made by this subsection shall apply to vouchers provided after December 31, 2013. ###
(h)Voucher Taken Into Account in Determining Premium Credit ####
(1)* * * ####
(2)Effective date **[**[26 U.S.C. 36B note](/us/usc/t26/s36B)**]** The amendment made by this subsection shall apply to taxable years beginning after December 31, 2013. ###
(i)Coordination With Employer Responsibilities ####
(1)Shared responsibility penalty #####
(A)* * * #####
(B)Effective date **[**[26 U.S.C. 4980H note](/us/usc/t26/s4980H)**]** The amendment made by this paragraph shall apply to months beginning after December 31, 2013. * * * * * * * ###
(j)Employer Reporting ####
(1)* * * * * * * * * * ####
(4)Effective date **[**[26 U.S.C. 6056 note](/us/usc/t26/s6056)**]** The amendments made by this subsection shall apply to periods beginning after December 31, 2013.
Connectionstraces to 2
Traces to 2 documents
4 references not yet in our index
- Pub. L. 112-10
- 26 USC 139D
- 26 USC 36B
- 26 USC 4980H
Citation graph
cites case law
Sec. 10108
FREE CHOICE VOUCHERS
Pub. L.Pub. L. 112-10
Cite26 USC 139D
Cite26 USC 36B
Cite26 USC 4980H
Cites 6Cited by 0 across 0 sources