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Title 26 — Internal Revenue Code

Chapter 77 — Miscellaneous Provisions

§ 7527. Advance payment of credit for health insurance costs of eligible individuals

Statutory text

(a)

General rule

Not later than the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015, the Secretary shall establish a program for making payments on behalf of certified individuals to providers of qualified health insurance (as defined in section 35(e)) for such individuals.

(b)

Limitation on advance payments during any taxable year

The Secretary may make payments under subsection (a) only to the extent that the total amount of such payments made on behalf of any individual during the taxable year does not exceed 72.5 percent of the amount paid by the taxpayer for coverage of the taxpayer and qualifying family members under qualified health insurance for eligible coverage months beginning in the taxable year.

(c)

Certified individual

For purposes of this section, the term “certified individual” means any individual for whom a qualified health insurance costs credit eligibility certificate is in effect.

(d)

Qualified health insurance costs eligibility certificate

(1)

In general

For purposes of this section, the term “qualified health insurance costs eligibility certificate” means any written statement that an individual is an eligible individual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and—

(A)

in the case of an eligible TAA recipient (as defined in section 35(c)(2)) or an eligible alternative TAA recipient (as defined in section 35(c)(3)), is certified by the Secretary of Labor (or by any other person or entity designated by the Secretary), or

(B)

in the case of an eligible PBGC pension recipient (as defined in section 35(c)(4)), is certified by the Pension Benefit Guaranty Corporation (or by any other person or entity designated by the Secretary).

(2)

Inclusion of certain information

In the case of any statement described in paragraph (1), such statement shall not be treated as a qualified health insurance costs credit eligibility certificate unless such statement includes—

(A)

the name, address, and telephone number of the State office or offices responsible for providing the individual with assistance with enrollment in qualified health insurance (as defined in section 35(e)),

(B)

a list of the coverage options that are treated as qualified health insurance (as so defined) by the State in which the individual resides, and

(C)

in the case of a TAA-eligible individual (as defined in section 4980B(f)(5)(C)(iv)(II)), a statement informing the individual that the individual has 63 days from the date that is 7 days after the date of the issuance of such certificate to enroll in such insurance without a lapse in creditable coverage (as defined in section 9801(c)).

(e)

Payment for premiums due prior to commencement of advance payments

(1)

In general

The program established under subsection (a) shall provide that the Secretary shall make 1 or more retroactive payments on behalf of a certified individual in an aggregate amount equal to 72.5 percent of the premiums for coverage of the taxpayer and qualifying family members under qualified health insurance for eligible coverage months (as defined in section 35(b)) occurring—

(A)

after the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015; and

(B)

prior to the first month for which an advance payment is made on behalf of such individual under subsection (a).

(2)

Reduction of payment for amounts received under national emergency grants

The amount of any payment determined under paragraph (1) shall be reduced by the amount of any payment made to the taxpayer for the purchase of qualified health insurance under a national emergency grant pursuant to section 173(f) of the Workforce Investment Act of 1998 (as in effect on the day before the date of enactment of the Workforce Innovation and Opportunity Act) for a taxable year including the eligible coverage months described in paragraph (1).

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.

  1. Trade Act of 2002

    Pub. L. 107–210 div. A title II § 202(a) · 116 Stat. 933

    Enacted · 26 U.S.C. § 7527

    Added Pub. L. 107–210, div. A, title II, § 202(a), Aug. 6, 2002, 116 Stat. 960

    Source evidence

    Code source credit
    Added Pub. L. 107–210, div. A, title II, § 202(a), Aug. 6, 2002, 116 Stat. 960

    Enacted provision · exact public law section
    (a) In General.— Chapter 77 of the Internal Revenue Code of 1986 (relating to miscellaneous provisions) is amended by adding at the end the following new section: “SEC. 7527. ADVANCE PAYMENT OF CREDIT FOR HEALTH INSURANCE COSTS OF ELIGIBLE INDIVIDUALS. “(a) General Rule.— Not later than August 1, 2003, the Deadline. Secretary shall establish a program for making payments on behalf of certified individuals to providers of qualified health insurance (as defined in section 35(e)) for such individuals. “(b) Limitation on Advance Payments During any Taxable Year.— The Secretary may make payments under subsection (a) only to the extent that the total amount of such payments made on behalf of any individual during the taxable year does not exceed 65 percent of the amount paid by the taxpayer for coverage of the taxpayer and qualifying family members under qualified health insurance for eligible coverage months beginning in the taxable year. “(c) Certified Individual.— For purposes of this section, the term ‘certified individual’ means any individual for whom a qualified health insurance costs credit eligibility certificate is in effect. “(d) Qualified Health Insurance Costs Credit Eligibility Certificate.— For purposes of this section, the term ‘qualified health insurance costs credit eligibility certificate’ means any written statement that an individual is an eligible individual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and— “(1) in the case of an eligible TAA recipient (as defined in section 35(c)(2)) or an eligible alternative TAA recipient (as defined in section 35(c)(3)), is certified by the Secretary of Labor (or by any other person or entity designated by the Secretary), or “(2) in the case of an eligible PBGC pension recipient (as defined in section 35(c)(4)), is certified by the Pension Benefit Guaranty Corporation (or by any other person or entity designated by the Secretary).”.

  2. TAA Health Coverage Improvement Act of 2009

    Pub. L. 111–5 § 1899A(a)(2) · 123 Stat. 115

    Inserted · 26 U.S.C. § 7527(b)

    Pub. L. 111–5, § 1899A(a)(2), inserted “(80 percent in the case of eligible coverage months beginning before January 1, 2011)” after “65 percent”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 111–5, § 1899A(a)(2), inserted “(80 percent in the case of eligible coverage months beginning before January 1, 2011)” after “65 percent”.

    Enacted provision · exact public law section
    (2) Conforming amendment.— Section 7527(b) of such Code 26 USC 7527. (relating to advance payment of credit for health insurance costs of eligible individuals) is amended by inserting “(80 percent in the case of eligible coverage months beginning before January 1, 2011)” after “65 percent”.

  3. TAA Health Coverage Improvement Act of 2009

    Pub. L. 111–5 § 1899H(a) · 123 Stat. 115

    Amended · 26 U.S.C. § 7527(d)

    Pub. L. 111–5, § 1899H(a), amended subsec. (d) generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘qualified health insurance costs credit eligibility certificate’ means any written statement that an individual is an eligible individual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and—

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 111–5, § 1899H(a), amended subsec. (d) generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘qualified health insurance costs credit eligibility certificate’ means any written statement that an individual is an eligible individual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and—

    “(1) in the case of an eligible TAA recipient (as defined in section 35(c)(2)) or an eligible alternative TAA recipient (as defined in section 35(c)(3)), is certified by the Secretary of Labor (or by any other person or entity designated by the Secretary), or “(2) in the case of an eligible PBGC pension recipient (as defined in section 35(c)(4)), is certified by the Pension Benefit Guaranty Corporation (or by any other person or entity designated by the Secretary).”

    Enacted provision · exact public law section
    (a) In General.— Subsection (d) of section 7527 of the Internal Revenue Code of 1986 (relating to qualified health insurance costs credit eligibility certificate) is amended to read as follows: “(d) Qualified Health Insurance Costs Eligibility Certificate.— “(1) In general.— For purposes of this section, the term ‘qualified health insurance costs eligibility certificate’ means any written statement that an individual is an eligible individual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and— “(A) in the case of an eligible TAA recipient (as defined in section 35(c)(2)) or an eligible alternative TAA recipient (as defined in section 35(c)(3)), is certified by the Secretary of Labor (or by any other person or entity designated by the Secretary), or “(B) in the case of an eligible PBGC pension recipient (as defined in section 35(c)(4)), is certified by the Pension Benefit Guaranty Corporation (or by any other person or entity designated by the Secretary). “(2) Inclusion of certain information.— In the case of any statement described in paragraph (1) which is issued before January 1, 2011, such statement shall not be treated as a qualified health insurance costs credit eligibility certificate unless such statement includes— “(A) the name, address, and telephone number of the State office or offices responsible for providing the individual with assistance with enrollment in qualified health insurance (as defined in section 35(e)), “(B) a list of the coverage options that are treated as qualified health insurance (as so defined) by the State in which the individual resides, and “(C) in the case of a TAA-eligible individual (as defined in section 4980B(f)(5)(C)(iv)(II)), a statement informing the individual that the individual has 63 days from the date that is 7 days after the date of the issuance of such certificate to enroll in such insurance without a lapse in creditable coverage (as defined in section 9801(c)).” .

  4. TAA Health Coverage Improvement Act of 2009

    Pub. L. 111–5 § 1899B(a) · 123 Stat. 115

    Added · 26 U.S.C. § 7527(e)

    Pub. L. 111–5, § 1899B(a), added subsec. (e)

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 111–5, § 1899B(a), added subsec. (e).

    Enacted provision · exact public law section
    (a) Payment for Premiums Due Prior to Commencement of Advance Payments of Credit.— Section 7527 of the Internal Revenue Code of 1986 (relating to advance payment of credit for health insurance costs of eligible individuals) is amended by adding at the end the following new subsection: “(e) Payment for Premiums Due Prior to Commencement of Advance Payments.— In the case of eligible coverage months beginning before January 1, 2011— “(1) In general.— The program established under subsection (a) shall provide that the Secretary shall make 1 or more retroactive payments on behalf of a certified individual in an aggregate amount equal to 80 percent of the premiums for coverage of the taxpayer and qualifying family members under qualified health insurance for eligible coverage months (as defined in section 35(b)) occurring prior to the first month for which an advance payment is made on behalf of such individual under subsection (a). “(2) Reduction of payment for amounts received under national emergency grants.— The amount of any payment determined under paragraph (1) shall be reduced by the amount of any payment made to the taxpayer for the purchase of qualified health insurance under a national emergency grant pursuant to section 173(f) of the Workforce Investment Act of 1998 for a taxable year including the eligible coverage months described in paragraph (1).” .

  5. Omnibus Trade Act of 2010

    Pub. L. 111–344 § 111(b) · 124 Stat. 3611

    Substituted · 26 U.S.C. § 7527(b)

    Pub. L. 111–344, § 111(b), substituted “February 13, 2011” for “January 1, 2011”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 111–344, § 111(b), substituted “February 13, 2011” for “January 1, 2011”.

    Enacted provision · exact public law section
    (b) Conforming Amendment.— Section 7527(b) of such Code is amended 26 USC 7527. by striking “January 1, 2011” and inserting “February 13, 2011”.

  6. Omnibus Trade Act of 2010

    Pub. L. 111–344 § 118(a) · 124 Stat. 3611

    Substituted · 26 U.S.C. § 7527(d)(2)

    Pub. L. 111–344, § 118(a), substituted “February 13, 2011” for “January 1, 2011” in introductory provisions

    Source evidence

    Code amendment note
    Subsec. (d)(2). Pub. L. 111–344, § 118(a), substituted “February 13, 2011” for “January 1, 2011” in introductory provisions.

    Enacted provision · exact public law section
    (a) In General.— Section 7527(d)(2) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2011” and inserting “February 13, 2011”.

  7. Omnibus Trade Act of 2010

    Pub. L. 111–344 § 112(a) · 124 Stat. 3611

    Substituted · 26 U.S.C. § 7527(e)

    Pub. L. 111–344, § 112(a), substituted “February 13, 2011” for “January 1, 2011” in introductory provisions

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 111–344, § 112(a), substituted “February 13, 2011” for “January 1, 2011” in introductory provisions.

    Enacted provision · exact public law section
    (a) In General.— Section 7527(e) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2011” and inserting “February 13, 2011”.

  8. Trade Adjustment Assistance Extension Act of 2011

    Pub. L. 112–40 § 241(b)(2)(A) · 125 Stat. 418

    Substituted · 26 U.S.C. § 7527(b)

    Pub. L. 112–40, § 241(b)(2)(A), substituted “72.5 percent” for “65 percent (80 percent in the case of eligible coverage months beginning before February 13, 2011)”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 112–40, § 241(b)(2)(A), substituted “72.5 percent” for “65 percent (80 percent in the case of eligible coverage months beginning before February 13, 2011)”.

    Enacted provision · exact public law section
    (A) Section 7527(b) of such Code 26 USC 7527. is amended by striking “65 percent (80 percent in the case of eligible coverage months beginning before February 13, 2011)” and inserting “72.5 percent”.

  9. Trade Adjustment Assistance Extension Act of 2011

    Pub. L. 112–40 § 241(b)(2)(B) · 125 Stat. 418

    Struck · 26 U.S.C. § 7527(d)(2)

    Pub. L. 112–40, § 241(b)(2)(B), struck out “which is issued before February 13, 2011” after “in paragraph (1)” in introductory provisions

    Source evidence

    Code amendment note
    Subsec. (d)(2). Pub. L. 112–40, § 241(b)(2)(B), struck out “which is issued before February 13, 2011” after “in paragraph (1)” in introductory provisions.

    Enacted provision · exact public law section
    (B) Section 7527(d)(2) of such Code 26 USC 7527. is amended by striking “which is issued before February 13, 2011”.

  10. Trade Adjustment Assistance Extension Act of 2011

    Pub. L. 112–40 § 241(b)(2)(D) · 125 Stat. 418

    Struck · 26 U.S.C. § 7527(e)

    Pub. L. 112–40, § 241(b)(2)(D), struck out introductory provisions which read as follows: “In the case of eligible coverage months beginning before February 13, 2011—”

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 112–40, § 241(b)(2)(D), struck out introductory provisions which read as follows: “In the case of eligible coverage months beginning before February 13, 2011—”.

    Enacted provision · exact public law section
    (D) Section 7527(e) of such Code is amended by striking “In the case of eligible coverage months beginning before February 13, 2011—”.

  11. Trade Adjustment Assistance Extension Act of 2011

    Pub. L. 112–40 § 241(b)(2)(C) · 125 Stat. 418

    Substituted · 26 U.S.C. § 7527(e)(1)

    Pub. L. 112–40, § 241(b)(2)(C), substituted “72.5 percent” for “80 percent”

    Source evidence

    Code amendment note
    Subsec. (e)(1). Pub. L. 112–40, § 241(b)(2)(C), substituted “72.5 percent” for “80 percent”.

    Enacted provision · exact public law section
    (C) Section 7527(e) of such Code is amended by striking “80 percent” and inserting “72.5 percent”.

  12. Workforce Innovation and Opportunity Act

    Pub. L. 113–128 title V § 512(r) · 128 Stat. 1425

    Inserted · 26 U.S.C. § 7527(e)(2)

    Pub. L. 113–128 inserted “(as in effect on the day before the date of enactment of the Workforce Innovation and Opportunity Act)” after “of 1998”

    Source evidence

    Code amendment note
    Subsec. (e)(2). Pub. L. 113–128 inserted “(as in effect on the day before the date of enactment of the Workforce Innovation and Opportunity Act)” after “of 1998”.

    Enacted provision · exact public law section
    (r) Internal Revenue Code of 1986.— Section 7527(e)(2) of the Internal Revenue Code of 1986 26 USC 7527. is amended by inserting “(as in effect on the day before the date of enactment of the Workforce Innovation and Opportunity Act)” after “of 1998”.

  13. Trade Adjustment Assistance Reauthorization Act of 2015

    Pub. L. 114–27 § 407(c)(1) · 129 Stat. 362

    Substituted · 26 U.S.C. § 7527(a)

    Pub. L. 114–27, § 407(c)(1), substituted “the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015” for “August 1, 2003”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 114–27, § 407(c)(1), substituted “the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015” for “August 1, 2003”.

    Enacted provision · exact public law section
    (1) In general.— Subsection (a) of section 7527 of the Internal Revenue Code of 1986 26 USC 7527. is amended by striking “August 1, 2003” and inserting “the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015”.

    Effective date note
    Amendment by Pub. L. 114–27 applicable to coverage months in taxable years beginning after Dec. 31, 2013, see section 407(f) of Pub. L. 114–27, set out as a note under section 35 of this title.

  14. Trade Adjustment Assistance Reauthorization Act of 2015

    Pub. L. 114–27 § 407(c)(2) · 129 Stat. 362

    1. Substituted · 26 U.S.C. § 7527(e)(1)

      Pub. L. 114–27, § 407(c)(2), substituted “occurring—” for “occurring prior to the first month for which an advance payment is made on behalf of such individual under subsection (a).”

    2. Added · 26 U.S.C. § 7527(e)(1)

      Pub. L. 114–27, § 407(c)(2), added subpars. (A) and (B)

    Source evidence

    Code amendment note
    Subsec. (e)(1). Pub. L. 114–27, § 407(c)(2), substituted “occurring—” for “occurring prior to the first month for which an advance payment is made on behalf of such individual under subsection (a).” and added subpars. (A) and (B).

    Enacted provision · exact public law section
    (2) Conforming amendment.— Paragraph (1) of section 7527(e) of such Code is amended by striking “occurring” and all that follows and inserting “occurring— “(A) after the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015; and “(B) prior to the first month for which an advance payment is made on behalf of such individual under subsection (a).” .

    Effective date note
    Amendment by Pub. L. 114–27 applicable to coverage months in taxable years beginning after Dec. 31, 2013, see section 407(f) of Pub. L. 114–27, set out as a note under section 35 of this title.

15 of 15 references resolved to an enrolled provision

Editorial Notes

References in Text

The date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015, referred to in subsecs. (a) and (e)(1)(A), is the date of enactment of title IV of Pub. L. 114–27, which was approved .

Section 173(f) of the Workforce Investment Act of 1998, referred to in subsec. (e)(2), was classified to former section 2918(f) of Title 29, Labor, prior to repeal by Pub. L. 113–128, title V, §§ 506, 511(a), , 128 Stat. 1703, 1705, effective .

The date of enactment of the Workforce Innovation and Opportunity Act, referred to in subsec. (e)(2), is the date of enactment of Pub. L. 113–128, which was approved .

Amendments2009–2015 · 5 rounds

2015

Subsec. (a). Pub. L. 114–27, § 407(c)(1), substituted “the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015” for “”.

Subsec. (e)(1). Pub. L. 114–27, § 407(c)(2), substituted “occurring—” for “occurring prior to the first month for which an advance payment is made on behalf of such individual under subsection (a).” and added subpars. (A) and (B).

2014

Subsec. (e)(2). Pub. L. 113–128 inserted “(as in effect on the day before the date of enactment of the Workforce Innovation and Opportunity Act)” after “of 1998”.

2011

Subsec. (b). Pub. L. 112–40, § 241(b)(2)(A), substituted “72.5 percent” for “65 percent (80 percent in the case of eligible coverage months beginning before )”.

Subsec. (d)(2). Pub. L. 112–40, § 241(b)(2)(B), struck out “which is issued before ” after “in paragraph (1)” in introductory provisions.

Subsec. (e). Pub. L. 112–40, § 241(b)(2)(D), struck out introductory provisions which read as follows: “In the case of eligible coverage months beginning before —”.

Subsec. (e)(1). Pub. L. 112–40, § 241(b)(2)(C), substituted “72.5 percent” for “80 percent”.

2010

Subsec. (b). Pub. L. 111–344, § 111(b), substituted “” for “”.

Subsec. (d)(2). Pub. L. 111–344, § 118(a), substituted “” for “” in introductory provisions.

Subsec. (e). Pub. L. 111–344, § 112(a), substituted “” for “” in introductory provisions.

2009

Subsec. (b). Pub. L. 111–5, § 1899A(a)(2), inserted “(80 percent in the case of eligible coverage months beginning before )” after “65 percent”.

Subsec. (d). Pub. L. 111–5, § 1899H(a), amended subsec. (d) generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘qualified health insurance costs credit eligibility certificate’ means any written statement that an individual is an eligible individual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and—

“(1) in the case of an eligible TAA recipient (as defined in section 35(c)(2)) or an eligible alternative TAA recipient (as defined in section 35(c)(3)), is certified by the Secretary of Labor (or by any other person or entity designated by the Secretary), or

“(2) in the case of an eligible PBGC pension recipient (as defined in section 35(c)(4)), is certified by the Pension Benefit Guaranty Corporation (or by any other person or entity designated by the Secretary).”

Subsec. (e). Pub. L. 111–5, § 1899B(a), added subsec. (e).

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Amendment by Pub. L. 114–27 applicable to coverage months in taxable years beginning after , see section 407(f) of Pub. L. 114–27, set out as a note under section 35 of this title.

Effective Date of 2014 Amendment

Amendment by Pub. L. 113–128 effective on the first day of the first full program year after (), see section 506 of Pub. L. 113–128, set out as an Effective Date note under section 3101 of Title 29, Labor.

Effective Date of 2011 Amendment

Amendment by Pub. L. 112–40 applicable to coverage months beginning after , except that amendment by section 241(b)(2)(B) of Pub. L. 112–40 applicable to certificates issued after the date which is 30 days after , and amendment by section 241(b)(2)(D) of Pub. L. 112–40 applicable to coverage months beginning after the date which is 30 days after , see section 241(c) of Pub. L. 112–40, set out as a note under section 35 of this title.

Effective Date of 2010 Amendment

Amendment by section 111(b) of Pub. L. 111–344 applicable to coverage months beginning after , see section 111(c) of Pub. L. 111–344, set out as a note under section 35 of this title.

Pub. L. 111–344, title I, § 112(b), , 124 Stat. 3615, provided that: “The amendment made by this section [amending this section] shall apply to coverage months beginning after .”

Pub. L. 111–344, title I, § 118(b), , 124 Stat. 3616, provided that: “The amendment made by this section [amending this section] shall apply to certificates issued after .”

Effective Date of 2009 Amendment

Except as otherwise provided and subject to certain applicability provisions, amendment by Pub. L. 111–5 effective upon the expiration of the 90-day period beginning on , see section 1891 of Pub. L. 111–5, set out as an Effective and Termination Dates of 2009 Amendment note under section 2271 of Title 19, Customs Duties.

Amendment by section 1899A(a)(2) of Pub. L. 111–5 applicable to coverage months beginning on or after the first day of the first month beginning 60 days after , see section 1899A(b) of Pub. L. 111–5, set out as a note under section 35 of this title.

Pub. L. 111–5, div. B, title I, § 1899B(b), , 123 Stat. 424, provided that: “The amendments made by this section [amending this section] shall apply to coverage months beginning after .”

Pub. L. 111–5, div. B, title I, § 1899H(b), , 123 Stat. 431, provided that: “The amendment made by this section [amending this section] shall apply to certificates issued after the date that is 6 months after the date of the enactment of this Act [].”

Construction

Nothing in the amendments made by title II of Pub. L. 107–210, other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating a new mandate on any party regarding health insurance coverage, see section 203(f) of Pub. L. 107–210, set out as a note under section 35 of this title.

Transitional Rule

Pub. L. 111–5, div. B, title I, § 1899B(c), , 123 Stat. 424, provided that: “The Secretary of the Treasury shall not be required to make any payments under section 7527(e) of the Internal Revenue Code of 1986, as added by this section, until after the date that is 6 months after the date of the enactment of this Act [].”

Credits

2002–2015 · 6 acts
  1. 2002Added Pub. L. 107–210, div. A, title II, § 202(a), , 116 Stat. 960
  2. 2009amended Pub. L. 111–5, div. B, title I, §§ 1899A(a)(2), 1899B(a), 1899H(a), , 123 Stat. 424, 430
  3. 2010Pub. L. 111–344, title I, §§ 111(b), 112(a), 118(a), , 124 Stat. 3615, 3616
  4. 2011Pub. L. 112–40, title II, § 241(b)(2), , 125 Stat. 418
  5. 2014Pub. L. 113–128, title V, § 512(r), , 128 Stat. 1712
  6. 2015Pub. L. 114–27, title IV, § 407(c), , 129 Stat. 382.
Show as published

(Added Pub. L. 107–210, div. A, title II, § 202(a), , 116 Stat. 960; amended Pub. L. 111–5, div. B, title I, §§ 1899A(a)(2), 1899B(a), 1899H(a), , 123 Stat. 424, 430; Pub. L. 111–344, title I, §§ 111(b), 112(a), 118(a), , 124 Stat. 3615, 3616; Pub. L. 112–40, title II, § 241(b)(2), , 125 Stat. 418; Pub. L. 113–128, title V, § 512(r), , 128 Stat. 1712; Pub. L. 114–27, title IV, § 407(c), , 129 Stat. 382.)

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