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26 U.S.C. § 4980I — Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]

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

26 U.S.C. § 4980I — Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]

### Statutory Notes Section, added and amended Pub. L. 111–148, title IX, § 9001(a), title X, § 10901(a), (b), Mar. 23, 2010, 124 Stat. 847, 1015, 1016; Pub. L. 111–152, title I, § 1401(a), Mar. 30, 2010, 124 Stat. 1059; Pub. L. 114–113, div. P, title I, §§ 101(b), 102, Dec. 18, 2015, 129 Stat. 3037; Pub. L. 114–255, div. C, title XVIII, § 18001(a)(4), Dec. 13, 2016, 130 Stat. 1342; Pub. L. 115–97, title I, § 11002(d)(12), Dec. 22, 2017, 131 Stat. 2062; Pub. L. 115–141, div. U, title IV, § 401(a)(237), (238), Mar. 23, 2018, 132 Stat. 1195, related to excise tax on high cost employer-sponsored health coverage. #### Effective Date of Repeal Repeal applicable to taxable years beginning after Dec. 31, 2019, see section 503(c) of Pub. L. 116–94, set out as an Effective Date of 2019 Amendment note under [section 6051 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6051&num=0&edition=prelim).

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Source location: Title 26, Chapter 43, § 4980I; chapter-043-qualified-pension-etc-plans.md

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

26 U.S.C. § 6051 — Receipts for employees

**(a) Requirement** Every person required to deduct and withhold from an employee a tax under section 3101 or 3402, or who would have been required to deduct and withhold a tax under section 3402 (determined without regard to subsection (n)) if the employee had claimed no more than one withholding exemption, or every employer engaged in a trade or business who pays remuneration for services performed by an employee, including the cash value of such remuneration paid in any medium other than cash, shall furnish to each such employee in respect of the remuneration paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, within 30 days after the date of receipt of a written request from the employee if such 30-day period ends before January 31, a written statement showing the following: (1) the name of such person, (2) the name of the employee (and an identifying number for the employee if wages as defined in section 3121(a) have been paid), (3) the total amount of wages as defined in section 3401(a), (4) the total amount deducted and withheld as tax under section 3402, (5) the total amount of wages as defined in section 3121(a), (6) the total amount deducted and withheld as tax under section 3101, (7) Repealed. Pub. L. 111–226, title II, § 219(a)(3), Aug. 10, 2010, 124 Stat. 2403] (8) the total amount of elective deferrals (within the meaning of section 402(g)(3)) and compensation deferred under section 457, including the amount of designated Roth contributions (as defined in section 402A), (9) the total amount incurred for dependent care assistance with respect to such employee under a dependent care assistance program described in se

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

42 U.S.C. § 18014 — Treatment of expatriate health plans under ACA

**(a) In general** Subject to subsection (b), the provisions of (including any amendment made by) the Patient Protection and Affordable Care Act (Public Law 111–148) and of title I and subtitle B of title II of the Health Care and Education Reconciliation Act of 2010 (Public Law 111–152) shall not apply with respect to— (1) expatriate health plans; (2) employers with respect to such plans, solely in their capacity as plan sponsors for such plans; or (3) expatriate health insurance issuers with respect to coverage offered by such issuers under such plans. **(b) Minimum essential coverage and reporting requirements** (1) **In general** — For the purpose of [section 5000A(f) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5000A/f&num=0&edition=prelim), and any other section of title 26 that incorporates the definition of minimum essential coverage under such section 5000A(f) by reference: (A) An expatriate health plan offered to primary enrollees who are described in subsections (d)(3)(A) and (d)(3)(B) of this section shall be treated as an eligible employer sponsored plan under 5000A(f)(2) of such title. (B) An expatriate health plan offered to primary enrollees who are described in subsection (d)(3)(C) of this section shall be treated as a plan in the individual market under section 5000A(f)(1)(C) of such title. This subparagraph shall apply solely for the purposes of sections 36B, 5000A, and 6055 of such title. (2) **Exception** — Subsection (a) shall not apply with respect to [section 6055 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6055&num=0&edition=prelim), or sections 4980H and 6056 of such title in the case of an applicable large employer (as defined in section 4980H

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

26 U.S.C. § 4980I — Untitled legal text

Page 3118 TITLE 26—INTERNAL REVENUE CODE [§ 4980I (3) Coordination with credits, etc. The Secretary shall prescribe rules, regula- tions, or guidance for the repayment of any as- sessable payment (including interest) if such payment is based on the allowance or payment of an applicable premium tax credit or cost- sharing reduction with respect to an em- ployee, such allowance or payment is subse- quently disallowed, and the assessable pay- ment would not have been required to be made but for such allowance or payment. (4) Time for response The Secretary shall allow an applicable large employer at least 90 days from the date of the first letter which informs the employer of a proposed assessment of the employer shared responsibility payment under this sec- tion to respond to the proposed assessment be- fore taking any further action with respect to such proposed assessment. (Added and amended Pub. L. 111–148, title I, § 1513(a), title X, §§ 10106(e)–(f)(2), 10108(i)(1)(A), Mar. 23, 2010, 124 Stat. 253, 910, 914; Pub. L. 111–152, title I, § 1003, Mar. 30, 2010, 124 Stat. 1033; Pub. L. 112–10, div. B, title VIII, § 1858(b)(4), Apr. 15, 2011, 125 Stat. 169; Pub. L. 114–41, title IV, § 4007(a)(1), July 31, 2015, 129 Stat. 465; Pub. L. 115–141, div. U, title IV, § 401(a)(2)(B), Mar. 23, 2018, 132 Stat. 1184; Pub. L. 118–168, § 4(a), Dec. 23, 2024, 138 Stat. 2587.) Editorial Notes REFERENCES IN TEXT The Patient Protection and Affordable Care Act, re- ferred to in subsecs. (a)(2), (b)(1)(B), and (c)(3)(B), (C), (5)(A)(ii), (6), is Pub. L. 111–148, Mar. 23, 2010, 124 Stat. 119. Sections 1302(c)(4), 1402, 1411, and 1412 of the Act are classified to sections 18022(c)(4), 18071, 18081, and 18082, respectively, of Title 42, The Public Health and Wel- fare

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