Sec. 10901. MODIFICATIONS TO EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE
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## SEC. 10901 MODIFICATIONS TO EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE ###
(a)* * * * * * * * * * ###
(c)Effective Date **[**[26 U.S.C. 4980I note](/us/usc/t26/s4980I)**]** The amendments made by this section shall apply to taxable years beginning after December 31, 2019.
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- 26 USC 4980I
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Sec. 10901
MODIFICATIONS TO EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE
Cite26 USC 4980I
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