Title 26 — Internal Revenue Code
Part III · Chapter 61 — Information and Returns
§ 6056. Certain employers required to report on health insurance coverage
Statutory text
In general
Every applicable large employer required to meet the requirements of section 4980H with respect to its full-time employees during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
Form and manner of return
A return is described in this subsection if such return—
is in such form as the Secretary may prescribe, and
contains—
the name, date, and employer identification number of the employer,
a certification as to whether the employer offers to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan (as defined in section 5000A(f)(2)),
if the employer certifies that the employer did offer to its full-time employees (and their dependents) the opportunity to so enroll—
the length of any waiting period (as defined in section 2701(b)(4) of the Public Health Service Act) with respect to such coverage,
the months during the calendar year for which coverage under the plan was available,
the monthly premium for the lowest cost option in each of the enrollment categories under the plan, and
the employer share of the total allowed costs of benefits provided under the plan,
the number of full-time employees for each month during the calendar year,
the name, address, and TIN of each full-time employee during the calendar year and the months (if any) during which such employee (and any dependents) were covered under any such health benefits plans, and
such other information as the Secretary may require.
The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer’s share under paragraph (2)(C)(iv).
Statements to be furnished to individuals with respect to whom information is reported
In general
Every person required to make a return under subsection (a) shall furnish to each full-time employee whose name is required to be set forth in such return under subsection (b)(2)(E) a written statement showing—
the name and address of the person required to make such return and the phone number of the information contact for such person, and
the information required to be shown on the return with respect to such individual.
Time for furnishing statements
The written statement required under paragraph (1) shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
1 Alternative manner of furnishing statements
For purposes of this subsection, any person required to make a return under subsection (a) shall be treated as timely furnishing the written statement required under paragraph (1) if—
such person provides clear, conspicuous, and accessible notice (at such time and in such manner as the Secretary may provide) that any individual to whom a statement would otherwise be required to be furnished under paragraph (1) may request a copy of such statement, and
such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of—
January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, or
30 days after the date of such request.
1 Electronic delivery
An individual shall be deemed to have consented to receive the statement under this subsection in electronic form if such individual has affirmatively consented at any prior time, to the person who is the employer of the individual during the calendar year to which the statement relates, to receive such statement in electronic form. The preceding sentence shall not apply if the individual revokes such consent in writing.
Coordination with other requirements
To the maximum extent feasible, the Secretary may provide that—
any return or statement required to be provided under this section may be provided as part of any return or statement required under section 6051 or 6055, and
in the case of an applicable large employer offering health insurance coverage of a health insurance issuer, the employer may enter into an agreement with the issuer to include information required under this section with the return and statement required to be provided by the issuer under section 6055.
Coverage provided by governmental units
In the case of any applicable large employer which is a governmental unit or any agency or instrumentality thereof, the person appropriately designated for purposes of this section shall make the returns and statements required by this section.
Definitions
For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.
Footnotes
- 1 So in original. Two pars. (3) have been enacted.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Patient Protection and Affordable Care Act
Pub. L. 111–148 title I § 1514(a) · 124 Stat. 119
Enacted · 26 U.S.C. § 6056
Added and amended Pub. L. 111–148, title I, § 1514(a), title X, §§ 10106(g), 10108(j)(1)–(3)(D), Mar. 23, 2010, 124 Stat. 256, 911, 914, 915
Source evidence
Code source credit
Added and amended Pub. L. 111–148, title I, § 1514(a), title X, §§ 10106(g), 10108(j)(1)–(3)(D), Mar. 23, 2010, 124 Stat. 256, 911, 914, 915Enacted provision · exact public law section
(a) In General.— Subpart D of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986, as added by section 1502, is amended by inserting after section 6055 the following new section: “SEC. 6056. LARGE EMPLOYERS REQUIRED TO REPORT ON HEALTH INSURANCE COVERAGE. “(a) In General.— Every applicable large employer required to meet the requirements of section 4980H with respect to its full-time employees during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b). “(b) Form and Manner of Return.— A return is described in this subsection if such return— “(1) is in such form as the Secretary may prescribe, and “(2) contains— “(A) the name, date, and employer identification number of the employer, “(B) a certification as to whether the employer offers to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan (as defined in section 5000A(f)(2)), “(C) if the employer certifies that the employer did offer to its full-time employees (and their dependents) the opportunity to so enroll— “(i) the length of any waiting period (as defined in section 2701(b)(4) of the Public Health Service Act) with respect to such coverage, “(ii) the months during the calendar year for which coverage under the plan was available, “(iii) the monthly premium for the lowest cost option in each of the enrollment categories under the plan, and “(iv) the applicable large employer’s share of the total allowed costs of benefits provided under the plan, “(D) the number of full-time employees for each month during the calendar year, “(E) the name, address, and TIN of each full-time employee during the calendar year and the months (if any) during which such employee (and any dependents) were covered under any such health benefits plans, and “(F) such other information as the Secretary may require. “(c) Statements To Be Furnished to Individuals With Respect to Whom Information Is Reported.— “(1) In general.— Every person required to make a return under subsection (a) shall furnish to each full-time employee whose name is required to be set forth in such return under subsection (b)(2)(E) a written statement showing— “(A) the name and address of the person required to make such return and the phone number of the information contact for such person, and “(B) the information required to be shown on the return with respect to such individual. “(2) Time for furnishing statements.— The written statement required under paragraph (1) shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. “(d) Coordination With Other Requirements.— To the maximum extent feasible, the Secretary may provide that— “(1) any return or statement required to be provided under this section may be provided as part of any return or statement required under section 6051 or 6055, and “(2) in the case of an applicable large employer offering health insurance coverage of a health insurance issuer, the employer may enter into an agreement with the issuer to include information required under this section with the return and statement required to be provided by the issuer under section 6055. “(e) Coverage Provided by Governmental Units.— In the case of any applicable large employer which is a governmental unit or any agency or instrumentality thereof, the person appropriately designated for purposes of this section shall make the returns and statements required by this section. “(f) Definitions.— For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.” .Patient Protection and Affordable Care Act
Pub. L. 111–148 § 10108(j)(3)(A) · 124 Stat. 119
Substituted · 26 U.S.C. § 6056
Pub. L. 111–148, § 10108(j)(3)(A), substituted “Certain” for “Large” in section catchline
Source evidence
Code amendment note
Pub. L. 111–148, § 10108(j)(3)(A), substituted “Certain” for “Large” in section catchline.Enacted provision · exact public law section
(A) The heading of section 6056 of such Code, as added by section 1514, 26 USC 6056. is amended by striking “large” and inserting “certain”.Patient Protection and Affordable Care Act
Pub. L. 111–148 § 10108(j)(1) · 124 Stat. 119
Inserted · 26 U.S.C. § 6056(a)
Pub. L. 111–148, § 10108(j)(1), inserted “and every offering employer” before “shall”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 111–148, § 10108(j)(1), inserted “and every offering employer” before “shall”.Enacted provision · exact public law section
(1) In general.— Subsection (a) of section 6056 of the Internal Revenue Code of 1986, 26 USC 6056. as added by section 1514, is amended by inserting “and every offering employer” before “shall”.Patient Protection and Affordable Care Act
Pub. L. 111–148 § 10106(g) · 124 Stat. 119
Inserted · 26 U.S.C. § 6056(b)
Pub. L. 111–148, § 10106(g), inserted at end “The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer’s share under paragraph (2)(C)(iv).”
Source evidence
Code amendment note
Subsec. (b). Pub. L. 111–148, § 10106(g), inserted at end “The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer’s share under paragraph (2)(C)(iv).”Enacted provision · exact public law section
(g) Section 6056(b) of the Internal Revenue Code of 1986, as added by section 1514(a) of the Act, 26 USC 6056. is amended by adding at the end the following new flush sentence: “The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer’s share under paragraph (2)(C)(iv).” .Patient Protection and Affordable Care Act
Pub. L. 111–148 § 10108(j)(3)(B)(i) · 124 Stat. 119
Inserted · 26 U.S.C. § 6056(b)(2)(C)(i)
Pub. L. 111–148, § 10108(j)(3)(B)(i), inserted “in the case of an applicable large employer,” before “the length”
Source evidence
Code amendment note
Subsec. (b)(2)(C)(i). Pub. L. 111–148, § 10108(j)(3)(B)(i), inserted “in the case of an applicable large employer,” before “the length”.Enacted provision · exact public law section
(i) by inserting “in the case of an applicable large employer,” before “the length” in clause (i);Patient Protection and Affordable Care Act
Pub. L. 111–148 § 10108(j)(3)(B)(ii) · 124 Stat. 119
Struck · 26 U.S.C. § 6056(b)(2)(C)(iii)
Pub. L. 111–148, § 10108(j)(3)(B)(ii), struck out “and” at end
Source evidence
Code amendment note
Subsec. (b)(2)(C)(iii). Pub. L. 111–148, § 10108(j)(3)(B)(ii), struck out “and” at end.Enacted provision · exact public law section
(ii) by striking “and” at the end of clause (iii);Patient Protection and Affordable Care Act
Pub. L. 111–148 § 10108(j)(3)(B)(iv) · 124 Stat. 119
Inserted · 26 U.S.C. § 6056(b)(2)(C)(iv)
Pub. L. 111–148, § 10108(j)(3)(B)(iv), inserted “and” at end
Source evidence
Code amendment note
Subsec. (b)(2)(C)(iv). Pub. L. 111–148, § 10108(j)(3)(B)(iv), inserted “and” at end.Enacted provision · exact public law section
(iv) by inserting “and” at the end of clause (iv); andPatient Protection and Affordable Care Act
Pub. L. 111–148 § 10108(j)(3)(B)(iii) · 124 Stat. 119
Substituted · 26 U.S.C. § 6056(b)(2)(C)(iv)
Pub. L. 111–148, § 10108(j)(3)(B)(iii), which directed substitution of “employer” for “applicable large employer”, was executed by making the substitution for “applicable large employer’s”, to reflect the probable intent of Congress
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 111–148, § 10108(j)(3)(B)(iii), which directed substitution of “employer” for “applicable large employer”, was executed by making the substitution for “applicable large employer’s”, to reflect the probable intent of Congress.Enacted provision · exact public law section
(iii) by striking “applicable large employer” in clause (iv) and inserting “employer”;Patient Protection and Affordable Care Act
Pub. L. 111–148 § 10108(j)(3)(B)(v) · 124 Stat. 119
Added · 26 U.S.C. § 6056(b)(2)(C)(v)
Pub. L. 111–148, § 10108(j)(3)(B)(v), added cl. (v)
Source evidence
Code amendment note
Subsec. (b)(2)(C)(v). Pub. L. 111–148, § 10108(j)(3)(B)(v), added cl. (v).Enacted provision · exact public law section
(v) by inserting at the end the following new clause: “(v) in the case of an offering employer, the option for which the employer pays the largest portion of the cost of the plan and the portion of the cost paid by the employer in each of the enrollment categories under such option,” .Patient Protection and Affordable Care Act
Pub. L. 111–148 § 10108(j)(3)(C) · 124 Stat. 119
Inserted · 26 U.S.C. § 6056(d)(2); 26 U.S.C. § 6056(d)(e)
Pub. L. 111–148, § 10108(j)(3)(C), (D), inserted “or offering employer” after “applicable large employer”
Source evidence
Code amendment note
Subsecs. (d)(2), (e). Pub. L. 111–148, § 10108(j)(3)(C), (D), inserted “or offering employer” after “applicable large employer”.Enacted provision · exact public law section
(C) Section 6056(d)(2) of such Code is amended by inserting “or offering employer” after “applicable large employer”.Patient Protection and Affordable Care Act
Pub. L. 111–148 § 10108(j)(2) · 124 Stat. 119
Amended · 26 U.S.C. § 6056(f)
Pub. L. 111–148, § 10108(j)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: “For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.”
Source evidence
Code amendment note
Subsec. (f). Pub. L. 111–148, § 10108(j)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: “For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.”Enacted provision · exact public law section
(2) Offering employers.— Subsection (f) of section 6056 of such Code, as added by section 1514, is amended to read as follows: “(f) Definitions.— For purposes of this section— “(1) Offering employer.— “(A) In general.— The term ‘offering employer’ means any offering employer (as defined in section 10108(b) of the Patient Protection and Affordable Care Act) if the required contribution (within the meaning of section 5000A(e)(1)(B)(i)) of any employee exceeds 8 percent of the wages (as defined in section 3121(a)) paid to such employee by such employer. “(B) Indexing.— In the case of any calendar year beginning after 2014, the 8 percent under subparagraph (A) shall be adjusted for the calendar year to reflect the rate of premium growth between the preceding calendar year and 2013 over the rate of income growth for such period. “(2) Other definitions.— Any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.” .Full-Year Continuing Appropriations Act, 2011
Pub. L. 112–10 § 1858(b)(5)(A) · 125 Stat. 169
Struck · 26 U.S.C. § 6056(a)
Pub. L. 112–10, § 1858(b)(5)(A), struck out “and every offering employer” after “calendar year”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 112–10, § 1858(b)(5)(A), struck out “and every offering employer” after “calendar year”.Enacted provision · exact public law section
(A) by striking “and every offering employer” in subsection (a),Full-Year Continuing Appropriations Act, 2011
Pub. L. 112–10 § 1858(b)(5)(B) · 125 Stat. 169
Struck · 26 U.S.C. § 6056(b)(2)(C)
Pub. L. 112–10, § 1858(b)(5)(B), struck out “in the case of an applicable large employer,” before “the length” in cl. (i)
Inserted · 26 U.S.C. § 6056(b)(2)(C)
Pub. L. 112–10, § 1858(b)(5)(B), inserted “and” at the end of cl. (iii)
Struck · 26 U.S.C. § 6056(b)(2)(C)
Pub. L. 112–10, § 1858(b)(5)(B), struck out “and” after “plan,” at the end of cl. (iv)
Struck · 26 U.S.C. § 6056(b)(2)(C)
Pub. L. 112–10, § 1858(b)(5)(B), struck out cl. (v) which read as follows: “in the case of an offering employer, the option for which the employer pays the largest portion of the cost of the plan and the portion of the cost paid by the employer in each of the enrollment categories under such option,”
Source evidence
Code amendment note
Subsec. (b)(2)(C). Pub. L. 112–10, § 1858(b)(5)(B), struck out “in the case of an applicable large employer,” before “the length” in cl. (i), inserted “and” at the end of cl. (iii), struck out “and” after “plan,” at the end of cl. (iv), and struck out cl. (v) which read as follows: “in the case of an offering employer, the option for which the employer pays the largest portion of the cost of the plan and the portion of the cost paid by the employer in each of the enrollment categories under such option,”.Enacted provision · exact public law section
(B) in subsection (b)(2)(C)— (i) by striking “in the case of an applicable large employer,” in clause (i), (ii) by inserting “and” at the end of clause (iii), (iii) by striking “and” at the end of clause (iv), and (iv) by striking clause (v),Full-Year Continuing Appropriations Act, 2011
Pub. L. 112–10 § 1858(b)(5)(C) · 125 Stat. 169
Struck · 26 U.S.C. § 6056(d)(2); 26 U.S.C. § 6056(d)(e)
Pub. L. 112–10, § 1858(b)(5)(C), struck out “or offering employer” after “large employer”
Source evidence
Code amendment note
Subsecs. (d)(2), (e). Pub. L. 112–10, § 1858(b)(5)(C), struck out “or offering employer” after “large employer”.Enacted provision · exact public law section
(C) by striking “or offering employer” in subsections (d)(2) and (e), andFull-Year Continuing Appropriations Act, 2011
Pub. L. 112–10 § 1858(b)(5)(D) · 125 Stat. 169
Amended · 26 U.S.C. § 6056(f)
Pub. L. 112–10, § 1858(b)(5)(D), amended subsec. (f) generally. Prior to amendment, subsec. (f) defined the term “offering employer” and provided that any term used in this section which was also used in section 4980H of this title would have the meaning given such term by section 4980H
Source evidence
Code amendment note
Subsec. (f). Pub. L. 112–10, § 1858(b)(5)(D), amended subsec. (f) generally. Prior to amendment, subsec. (f) defined the term “offering employer” and provided that any term used in this section which was also used in section 4980H of this title would have the meaning given such term by section 4980H.Enacted provision · exact public law section
(D) by amending subsection (f) to read as follows: “(f) Definitions.— For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.” .Pub. L. 118–168 § 3(a) · 138 Stat. 2586
Added · 26 U.S.C. § 6056(c)(3)
Pub. L. 118–168 added par. (3) relating to electronic delivery
Unresolved: Pub. L. 118–168 was not found in the local Statutes at Large index.
Source evidence
Code amendment note
Subsec. (c)(3). Pub. L. 118–168 added par. (3) relating to electronic delivery.Effective date note
Amendment by Pub. L. 118–168 applicable to statements the due date for which is after Dec. 31, 2024, see section 3(c) of Pub. L. 118–168, set out as a note under section 6055 of this title. Amendment by Pub. L. 118–167 applicable to statements with respect to returns for calendar years after 2023, see section 2(c) of Pub. L. 118–167, set out as a note under section 6055 of this title.Pub. L. 118–167 § 2(b) · 138 Stat. 2584
Added · 26 U.S.C. § 6056(c)(3)
Pub. L. 118–167 added par. (3) relating to alternative manner of furnishing statements
Unresolved: Pub. L. 118–167 was not found in the local Statutes at Large index.
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 118–167 added par. (3) relating to alternative manner of furnishing statements.Effective date note
Amendment by Pub. L. 118–168 applicable to statements the due date for which is after Dec. 31, 2024, see section 3(c) of Pub. L. 118–168, set out as a note under section 6055 of this title. Amendment by Pub. L. 118–167 applicable to statements with respect to returns for calendar years after 2023, see section 2(c) of Pub. L. 118–167, set out as a note under section 6055 of this title.
18 of 20 references resolved to an enrolled provision · 2 unresolved
Editorial Notes
References in Text
Section 2701 of the Public Health Service Act, referred to in subsec. (b)(2)(C)(i), was classified to section 300gg of this title, was renumbered section 2704, effective for plan years beginning on or after , with certain exceptions, and amended by Pub. L. 111–148, title I, §§ 1201(2), 1563(c)(1), formerly § 1562(c)(1), title X, § 10107(b)(1), , 124 Stat. 154, 264, 911, and was transferred to section 300gg–3 of this title. A new section 2701, related to fair health insurance premiums, was added and amended by Pub. L. 111–148, title I, § 1201(4), title X, § 10103(a), , 124 Stat. 155, 892, and is classified to section 300gg of this title.
Prior Provisions
A prior section 6056, added Pub. L. 91–172, title I, § 101(d)(3), , 83 Stat. 521; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834, required an annual report by private foundations having at least $5,000 of assets at any time during a taxable year, and prescribed contents, form and availability of the report, prior to repeal by Pub. L. 96–603, § 1(c), , 94 Stat. 3504.
Amendments2010–2024 · 3 rounds
2024
Subsec. (c)(3). Pub. L. 118–168 added par. (3) relating to electronic delivery.
Pub. L. 118–167 added par. (3) relating to alternative manner of furnishing statements.
2011
Subsec. (a). Pub. L. 112–10, § 1858(b)(5)(A), struck out “and every offering employer” after “calendar year”.
Subsec. (b)(2)(C). Pub. L. 112–10, § 1858(b)(5)(B), struck out “in the case of an applicable large employer,” before “the length” in cl. (i), inserted “and” at the end of cl. (iii), struck out “and” after “plan,” at the end of cl. (iv), and struck out cl. (v) which read as follows: “in the case of an offering employer, the option for which the employer pays the largest portion of the cost of the plan and the portion of the cost paid by the employer in each of the enrollment categories under such option,”.
Subsecs. (d)(2), (e). Pub. L. 112–10, § 1858(b)(5)(C), struck out “or offering employer” after “large employer”.
Subsec. (f). Pub. L. 112–10, § 1858(b)(5)(D), amended subsec. (f) generally. Prior to amendment, subsec. (f) defined the term “offering employer” and provided that any term used in this section which was also used in section 4980H of this title would have the meaning given such term by section 4980H.
2010
Pub. L. 111–148, § 10108(j)(3)(A), substituted “Certain” for “Large” in section catchline.
Subsec. (a). Pub. L. 111–148, § 10108(j)(1), inserted “and every offering employer” before “shall”.
Subsec. (b). Pub. L. 111–148, § 10106(g), inserted at end “The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer’s share under paragraph (2)(C)(iv).”
Subsec. (b)(2)(C)(i). Pub. L. 111–148, § 10108(j)(3)(B)(i), inserted “in the case of an applicable large employer,” before “the length”.
Subsec. (b)(2)(C)(iii). Pub. L. 111–148, § 10108(j)(3)(B)(ii), struck out “and” at end.
Subsec. (b)(2)(C)(iv). Pub. L. 111–148, § 10108(j)(3)(B)(iv), inserted “and” at end.
Pub. L. 111–148, § 10108(j)(3)(B)(iii), which directed substitution of “employer” for “applicable large employer”, was executed by making the substitution for “applicable large employer’s”, to reflect the probable intent of Congress.
Subsec. (b)(2)(C)(v). Pub. L. 111–148, § 10108(j)(3)(B)(v), added cl. (v).
Subsecs. (d)(2), (e). Pub. L. 111–148, § 10108(j)(3)(C), (D), inserted “or offering employer” after “applicable large employer”.
Subsec. (f). Pub. L. 111–148, § 10108(j)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: “For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.”
Statutory Notes and Related Subsidiaries
Effective Date of 2024 Amendment
Amendment by Pub. L. 118–168 applicable to statements the due date for which is after , see section 3(c) of Pub. L. 118–168, set out as a note under section 6055 of this title.
Amendment by Pub. L. 118–167 applicable to statements with respect to returns for calendar years after 2023, see section 2(c) of Pub. L. 118–167, set out as a note under section 6055 of this title.
Effective Date of 2011 Amendment
Amendment by Pub. L. 112–10 effective as if included in the provisions of, and the amendments made by, the provisions of Pub. L. 111–148 to which it relates, see section 1858(d) of Pub. L. 112–10, set out as a note under section 36B of this title.
Effective Date of 2010 Amendment
Pub. L. 111–148, title X, § 10108(j)(4), , 124 Stat. 915, provided that: “The amendments made by this subsection [amending this section and section 6724 of this title] shall apply to periods beginning after .”
Effective Date
Pub. L. 111–148, title I, § 1514(d), , 124 Stat. 258, provided that: “The amendments made by this section [enacting this section and amending section 6724 of this title] shall apply to periods beginning after .”
Credits
2010–2024 · 4 acts
- 2010Added and amended Pub. L. 111–148, title I, § 1514(a), title X, §§ 10106(g), 10108(j)(1)–(3)(D), , 124 Stat. 256, 911, 914, 915
- 2011Pub. L. 112–10, div. B, title VIII, § 1858(b)(5), , 125 Stat. 169
- 2024Pub. L. 118–167, § 2(b), , 138 Stat. 2584
- 2024Pub. L. 118–168, § 3(a), , 138 Stat. 2586.
Show as published
(Added and amended Pub. L. 111–148, title I, § 1514(a), title X, §§ 10106(g), 10108(j)(1)–(3)(D), , 124 Stat. 256, 911, 914, 915; Pub. L. 112–10, div. B, title VIII, § 1858(b)(5), , 125 Stat. 169; Pub. L. 118–167, § 2(b), , 138 Stat. 2584; Pub. L. 118–168, § 3(a), , 138 Stat. 2586.)