Sec. 9002. INCLUSION OF COST OF EMPLOYER-SPONSORED HEALTH COVERAGE ON W–2

172 words·~1 min read·/statute-compilations/comps-9307/sec-9002

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

## SEC. 9002 INCLUSION OF COST OF EMPLOYER-SPONSORED HEALTH COVERAGE ON W–2 ###

(a)In General Section 6051(a) of the Internal Revenue Code of 1986 (relating to receipts for employees) is amended by striking “ and ” at the end of paragraph (12), by striking the period at the end of paragraph

(13)and inserting “ , and ”, and by adding after paragraph

(13)the following new paragraph: > > #### “(14) > > the aggregate cost (determined under rules similar to the rules of section 4980B(f)(4)) of applicable employer-sponsored coverage (as defined in section 4980I(d)(1)), except that this paragraph shall not apply to— > > > ##### “(A) > > coverage to which paragraphs

(11)and

(12)apply, or > > > ##### “(B) > > the amount of any salary reduction contributions to a flexible spending arrangement (within the meaning of section 125).” > . ###

(b)Effective Date **[**[26 U.S.C. 6051 note](/us/usc/t26/s6051)**]** The amendments made by this section shall apply to taxable years beginning after December 31, 2010.

Connectionstraces to 1

Traces to 1 document

U.S. Code

Receipts for employees
§ 6051

Citation graph

cites case law

Sec. 9002

INCLUSION OF COST OF EMPLOYER-SPONSORED HEALTH COVERAGE ON W–2

U.S.C.§ 6051

Cites 1Cited by 0 across 0 sources