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26 U.S.C. § 59B — Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980]

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 59B — Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980]

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Source file: Laws/federal/codes/united-states-code/title-26/section-59b-repealed-pub-l-101234-title-i-102-a-dec-13-1989-103-stat-1980--f4497bd299.md
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Source location: Title 26, Chapter 1, § 59B; chapter-001-normal-taxes-and-surtaxes.md

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### Statutory Notes Section, added Pub. L. 100–360, title I, § 111(a), July 1, 1988, 102 Stat. 690, provided for imposition of a supplemental medicare premium. #### Effective Date of Repeal Pub. L. 101–234, title I, § 102(d), Dec. 13, 1989, 103 Stat. 1981, provided that: “(1) In general.—Except as provided in this subsection, the provisions of this section [repealing [section 1395i–1a of Title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395i–1a&num=0&edition=prelim), The Public Health and Welfare, enacting provisions set out as notes under [section 6050F of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6050f&num=0&edition=prelim) and [section 1395t of Title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395t&num=0&edition=prelim), and repealing provisions set out as a note under [section 1395i–1a of Title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395i–1a&num=0&edition=prelim)] shall take effect January 1, 1990. “(2) Repeal of supplemental medicare premium.—The repeal of section 111 of MCCA [Pub. L. 100–360, which enacted this section, amended [section 6050F of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6050f&num=0&edition=prelim), and enacted provisions set out as notes below] shall apply to taxable years beginning after December 31, 1988.” #### Effective Date Pub. L. 100–360, title I, § 111(e), July 1, 1988, 102 Stat. 698, which provided that the enactment of this section and the amendment of [section 6050F of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6050f&num=0&edition=prelim) applied to taxable years beginning after December 31, 1988, and that in case of a taxable year beginning in 1989, the premium imposed by this section should not be treated as a tax for purposes of applying [section 6654 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6654&num=0&edition=prelim), was repealed by Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980. #### Announcement of Supplemental Premium Rate Pub. L. 100–360, title I, § 111(d), July 1, 1988, 102 Stat. 697, which provided that in the case of calendar year 1993 or any calendar year thereafter (1) not later than July 1 of such calendar year, the Secretary of the Treasury or his delegate was required to make an announcement of the estimated supplemental premium rate under this section for taxable years beginning in the following calendar year, and (2) not later than October 1 of such calendar year, the Secretary of the Treasury or his delegate was required to make an announcement of the actual supplemental premium rate under this section for such taxable years, was repealed by Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980.

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Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 1395i–1a — Medicare Payment Advisory Commission

**(a) Establishment** There is hereby established as an agency of Congress the Medicare Payment Advisory Commission (in this section referred to as the “Commission”). **(b) Duties** (1) **Review of payment policies and annual reports** — The Commission shall— (A) review payment policies under this subchapter, including the topics described in paragraph (2); (B) make recommendations to Congress concerning such payment policies; (C) by not later than March 15,11 So in original. submit a report to Congress containing the results of such reviews and its recommendations concerning such policies; and (D) by not later than June 15 of each year, submit a report to Congress containing an examination of issues affecting the medicare program, including the implications of changes in health care delivery in the United States and in the market for health care services on the medicare program and including a review of the estimate of the conversion factor submitted under [section 1395w–4(d)(1)(E)(ii) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395w–4/d/1/E/ii&num=0&edition=prelim), and (beginning with 2012) containing an examination of the topics described in paragraph (9), to the extent feasible. (2) **Specific topics to be reviewed** (A) *Medicare+Choice program* — Specifically, the Commission shall review, with respect to the Medicare+Choice program under part C, the following: (i) The methodology for making payment to plans under such program, including the making of differential payments and the distribution of differential updates among different payment areas. (ii) The mechanisms used to adjust payments for risk and the need to adjust such mechanisms to take into account health status of beneficiaries.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6654 — Failure by individual to pay estimated income tax

**(a) Addition to the tax** Except as otherwise provided in this section, in the case of any underpayment of estimated tax by an individual, there shall be added to the tax under chapter 1, the tax under chapter 2, and the tax under chapter 2A for the taxable year an amount determined by applying— (1) the underpayment rate established under section 6621, (2) to the amount of the underpayment, (3) for the period of the underpayment. **(b) Amount of underpayment; period of underpayment** For purposes of subsection (a)— (1) **Amount** — The amount of the underpayment shall be the excess of— (A) the required installment, over (B) the amount (if any) of the installment paid on or before the due date for the installment. (2) **Period of underpayment** — The period of the underpayment shall run from the due date for the installment to whichever of the following dates is the earlier— (A) the 15th day of the 4th month following the close of the taxable year, or (B) with respect to any portion of the underpayment, the date on which such portion is paid. (3) **Order of crediting payments** — For purposes of paragraph (2)(B), a payment of estimated tax shall be credited against unpaid required installments in the order in which such installments are required to be paid. **(c) Number of required installments; due dates** For purposes of this section— (1) **Payable in 4 installments** — There shall be 4 required installments for each taxable year. (2) **Time for payment of installments** — In the case of the following required installments:The due date is: 1stApril 15 2ndJune 15 3rdSeptember 15 4thJanuary 15 of the following taxable year. **(d) Amount of required installments** For purposes of this section— (1) **Amount** (A) *In general* — Except as provid

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Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 1395t — Conditions for coverage of religious nonmedical health care institutional services

**(a) In general** Subject to subsections (c) and (d), payment under this part may be made for inpatient hospital services or post-hospital extended care services furnished an individual in a religious nonmedical health care institution and for home health services furnished an individual by a religious nonmedical health care institution only if— (1) the individual has an election in effect for such benefits under subsection (b); and (2) the individual has a condition such that the individual would qualify for benefits under this part for inpatient hospital services, extended care services, or home health services, respectively, if the individual were an inpatient or resident in a hospital or skilled nursing facility, or receiving services from a home health agency, that was not such an institution. **(b) Election** (1) **In general** — An individual may make an election under this subsection in a form and manner specified by the Secretary consistent with this subsection. Unless otherwise provided, such an election shall take effect immediately upon its execution. Such an election, once made, shall continue in effect until revoked. (2) **Form** — The election form under this subsection shall include the following: (A) A written statement, signed by the individual (or such individual’s legal representative), that— (i) the individual is conscientiously opposed to acceptance of nonexcepted medical treatment; and (ii) the individual’s acceptance of nonexcepted medical treatment would be inconsistent with the individual’s sincere religious beliefs. (B) A statement that the receipt of nonexcepted medical services shall constitute a revocation of the election and may limit further receipt of services described in subsection (a). (3) **Revocation** — An el

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Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 1305 — Short title of chapter

This chapter may be cited as the “Social Security Act”.

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Federal law — U.S. Code and appendices · legal_authorities

42 U.S.C. § 1395n — Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980

### Statutory Notes Section, act Aug. 14, 1935, ch. 531, title XVIII, § 1817A, as added July 1, 1988, Pub. L. 100–360, title I, § 112(a), 102 Stat. 698, provided for establishment and operation of Federal Hospital Insurance Catastrophic Coverage Reserve Fund. #### Effective Date of Repeal Repeal effective Jan. 1, 1990, see section 102(d)(1) of Pub. L. 101–234, set out as a note under [section 59B of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section59B&num=0&edition=prelim), Internal Revenue Code. #### Adjustments for Interest Lost Due to Delay of Transfers to Reserve Fund During 1989 Pub. L. 100–360, title I, § 112(b), July 1, 1988, 102 Stat. 699, which directed Secretary of the Treasury, in July of 1990, to calculate interest lost to Federal Hospital Insurance Catastrophic Coverage Reserve Fund due to lag between outlays (attributable to amendments made by Pub. L. 100–360) from Federal Hospital Insurance Trust Fund during 1989 and transfers made to such Reserve Fund to cover such outlays, and provided that appropriations under subsection (a)(2) of this section include amount so calculated, was repealed by Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 59B — Untitled legal text

Page 442 TITLE 26—INTERNAL REVENUE CODE [§ 59B 1 Part heading amended by Pub. L. 99–514 without cor- responding amendment of analysis. (C) Exception for certain contracts Such term shall not include any insurance, annuity, or endowment contract issued by an insurance company to which subchapter L applies (or issued by any foreign corpora- tion to which such subchapter would apply if such foreign corporation were a domestic corporation). (i) Regulations The Secretary shall prescribe such regulations or other guidance as may be necessary or appro- priate to carry out the provisions of this sec- tion, including regulations— (1) providing for such adjustments to the ap- plication of this section as are necessary to prevent the avoidance of the purposes of this section, including through— (A) the use of unrelated persons, conduit transactions, or other intermediaries, or (B) transactions or arrangements designed, in whole or in part— (i) to characterize payments otherwise subject to this section as payments not subject to this section, or (ii) to substitute payments not subject to this section for payments otherwise subject to this section and (2) for the application of subsection (g), in- cluding rules to prevent the avoidance of the exceptions under subsection (g)(3). (Added Pub. L. 115–97, title I, § 14401(a), Dec. 22, 2017, 131 Stat. 2226.) Editorial Notes REFERENCES IN TEXT Section 15(a) of the Securities Exchange Act of 1934, referred to in subsec. (b)(3)(B)(ii), is classified to sec- tion 78o(a) of Title 15, Commerce and Trade. The date of the enactment of the Tax Cuts and Jobs Act, referred to in subsec. (c)(2)(B)(ii), probably means the date of enactment of title I of Pub. L. 115–97, which was approved Dec. 22, 2017. Prior versions of t

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