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26 U.S.C. § 36C — Untitled legal text

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

26 U.S.C. § 36C — Untitled legal text

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 36C

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Stable record: federal_law:legal_authorities:usc2024-ecf34b5537f91ff463d91b7c
Source file: Laws/federal/codes/united-states-code-2024/title-26/section-36c-untitled-legal-text--cbe4e3e410.md
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Source location: USCODE-2024-title26-subtitleA-chap1-subchapA-partIV-subpartC-sec36C.pdf

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Page 168 TITLE 26—INTERNAL REVENUE CODE [§ 36C apply to notices with respect to years beginning after December 31, 2016. ‘‘(ii) TRANSITION RELIEF.—For purposes of section 6652(o) of the Internal Revenue Code of 1986 (as added by this Act), a person shall not be treated as failing to provide a written notice as required by section 9831(d)(4) of such Code if such notice is so provided not later than 90 days after the date of the enactment of this Act [Dec. 13, 2016]. ‘‘(E) W–2 REPORTING.—The amendments made by para- graph (6)(A) [amending section 6051 of this title] shall apply to calendar years beginning after December 31, 2016. ‘‘(F) INFORMATION PROVIDED BY EXCHANGE SUBSIDY AP- PLICANTS.— ‘‘(i) IN GENERAL.—The amendments made by para- graph (6)(B) [amending section 18081 of Title 42] shall apply to applications for enrollment made after De- cember 31, 2016. ‘‘(ii) VERIFICATION.—Verification under section 1411 of the Patient Protection and Affordable Care Act [42 U.S.C. 18081] of information provided under section 1411(b)(3)(B) of such Act shall apply with respect to months beginning after October 2016. ‘‘(iii) TRANSITIONAL RELIEF.—In the case of an appli- cation for enrollment under section 1411(b) of the Pa- tient Protection and Affordable Care Act [42 U.S.C. 18081(b)] made before April 1, 2017, the requirement of section 1411(b)(3)(B) of such Act shall be treated as met if the information described therein is provided not later than 30 days after the date on which the ap- plicant receives the notice described in section 9831(d)(4) of the Internal Revenue Code of 1986.’’ EFFECTIVE DATE OF 2011 AMENDMENT Pub. L. 112–56, title IV, § 401(b), Nov. 21, 2011, 125 Stat. 734, provided that: ‘‘The amendments made by this sec- tion [amending this section] shall take effect on the date of the enactment of this Act [Nov. 21, 2011].’’ Pub. L. 112–10, div. B, title VIII, § 1858(d), Apr. 15, 2011, 125 Stat. 169, provided that: ‘‘The amendments made by this section [amending this section, sections 162, 4980H, and 6056 of this title, and section 218b of Title 29, Labor, and repealing section 139D of this title and section 18101 of Title 42, The Public Health and Welfare] shall take effect as if included in the provisions of, and the amendments made by, the provisions of the Patient Protection and Affordable Care Act [Pub. L. 111–148] to which they relate.’’ Pub. L. 112–9, § 4(b), Apr. 14, 2011, 125 Stat. 37, provided that: ‘‘The amendment made by this section [amending this section] shall apply to taxable years ending after December 31, 2013.’’ EFFECTIVE DATE OF 2010 AMENDMENT Pub. L. 111–309, title II, § 208(c), Dec. 15, 2010, 124 Stat. 3292, provided that: ‘‘The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2013.’’ Pub. L. 111–148, title X, § 10108(h)(2), Mar. 23, 2010, 124 Stat. 914, provided that: ‘‘The amendment made by this subsection [amending this section] shall apply to tax- able years beginning after December 31, 2013.’’ EFFECTIVE DATE Pub. L. 111–148, title I, § 1401(e), Mar. 23, 2010, 124 Stat. 220, provided that: ‘‘The amendments made by this sec- tion [enacting this section and amending sections 280C and 6211 of this title and section 1324 of Title 31, Money and Finance] shall apply to taxable years ending after December 31, 2013.’’ SUBSTANTIATION REQUIREMENTS Pub. L. 114–255, div. C, title XVIII, § 18001(a)(8), Dec. 13, 2016, 130 Stat. 1343, provided that: ‘‘The Secretary of the Treasury (or his designee) may issue substantiation requirements as necessary to carry out this subsection [amending this section, sections 106, 4980I, 6051, 6652, and 9831 of this title, and section 18081 of Title 42, The Public Health and Welfare, and enacting provisions set out as a note under this section].’’ NO IMPACT ON SOCIAL SECURITY TRUST FUNDS Pub. L. 112–56, title IV, § 401(c), Nov. 21, 2011, 125 Stat. 734, provided that: ‘‘(1) ESTIMATE OF SECRETARY.—The Secretary of the Treasury, or the Secretary’s delegate, shall annually estimate the impact that the amendments made by subsection (a) [amending this section] have on the in- come and balances of the trust funds established under section 201 of the Social Security Act (42 U.S.C. 401). ‘‘(2) TRANSFER OF FUNDS.—If, under paragraph (1), the Secretary of the Treasury or the Secretary’s delegate estimates that such amendments have a negative im- pact on the income and balances of such trust funds, the Secretary shall transfer, not less frequently than quarterly, from the general fund an amount sufficient so as to ensure that the income and balances of such trust funds are not reduced as a result of such amend- ments.’’ [§ 36C. Renumbered § 23] § 37. Overpayments of tax For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401. (Aug. 16, 1954, ch. 736, 68A Stat. 16, § 38; renum- bered § 39, Pub. L. 87–834, § 2(a), Oct. 16, 1962, 76 Stat. 962; renumbered § 40, Pub. L. 89–44, title VIII, § 809(c), June 21, 1965, 79 Stat. 167; renum- bered § 42, Pub. L. 92–178, title VI, § 601(a), Dec. 10, 1971, 85 Stat. 553; renumbered § 43, Pub. L. 94–12, title II, § 203(a), Mar. 29, 1975, 89 Stat. 29; renumbered § 44, Pub. L. 94–12, title II, § 204(a), Mar. 29, 1975, 89 Stat. 30; renumbered § 45, Pub. L. 94–12, title II, § 208(a), Mar. 29, 1975, 89 Stat. 32; renumbered § 35, Pub. L. 98–369, div. A, title IV, § 471(c), July 18, 1984, 98 Stat. 826; renumbered § 36, Pub. L. 107–210, div. A, title II, § 201(a), Aug. 6, 2002, 116 Stat. 954; renumbered § 37, Pub. L. 110–289, div. C, title I, § 3011(a), July 30, 2008, 122 Stat. 2888.) Editorial Notes PRIOR PROVISIONS A prior section 37 was renumbered section 22 of this title. SUBPART D—BUSINESS RELATED CREDITS Sec. 38. General business credit. 39. Carryback and carryforward of unused cred- its. 40. Alcohol, etc., used as fuel. 40A. Biodiesel and renewable diesel used as fuel. 40B. Sustainable aviation fuel credit. 41. Credit for increasing research activities. 42. Low-income housing credit. 43. Enhanced oil recovery credit. 44. Expenditures to provide access to disabled in- dividuals. [44A–H. Renumbered, Repealed.] 45. Electricity produced from certain renewable resources, etc. 45A. Indian employment credit. 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips. 45C. Clinical testing expenses for certain drugs for rare diseases or conditions. 45D. New markets tax credit. 45E. Small employer pension plan startup costs. 45F. Employer-provided child care credit.

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

42 U.S.C. § 18081 — Procedures for determining eligibility for Exchange participation, premium tax credits and reduced cost-sharing, and individual responsibility exemptions

**(a) Establishment of program** The Secretary shall establish a program meeting the requirements of this section for determining— (1) whether an individual who is to be covered in the individual market by a qualified health plan offered through an Exchange, or who is claiming a premium tax credit or reduced cost-sharing, meets the requirements of sections 18032(f)(3), 18071(e), and 18082(d) of this title and [section 36B(e) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section36B/e&num=0&edition=prelim) that the individual be a citizen or national of the United States or an alien lawfully present in the United States; (2) in the case of an individual claiming a premium tax credit or reduced cost-sharing under [section 36B of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section36B&num=0&edition=prelim) or [section 18071 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section18071&num=0&edition=prelim)— (A) whether the individual meets the income and coverage requirements of such sections; and (B) the amount of the tax credit or reduced cost-sharing; (3) whether an individual’s coverage under an employer-sponsored health benefits plan is treated as unaffordable under sections 36B(c)(2)(C) and 5000A(e)(2) of title 26; 11 See References in Text note below. and (4) whether to grant a certification under [section 18031(d)(4)(H) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section18031/d/4/H&num=0&edition=prelim) attesting that, for purposes of the individual responsibility requirement under [section 5000A of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5000A&num=0&edition=prelim), a

Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 18081

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

42 U.S.C. § 18081 — Procedures for determining eligibility

Page 9130 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 18081 1 See References in Text note below. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2021 AMENDMENT Pub. L. 117–2, title II, § 2305(b), Mar. 11, 2021, 135 Stat. 40, provided that: ‘‘The amendment made by this sec- tion [amending this section] shall apply to plan years beginning after December 31, 2020.’’ PART B—ELIGIBILITY DETERMINATIONS § 18081. Procedures for determining eligibility for Exchange participation, premium tax credits and reduced cost-sharing, and indi- vidual responsibility exemptions (a) Establishment of program The Secretary shall establish a program meet- ing the requirements of this section for deter- mining— (1) whether an individual who is to be cov- ered in the individual market by a qualified health plan offered through an Exchange, or who is claiming a premium tax credit or re- duced cost-sharing, meets the requirements of sections 18032(f)(3), 18071(e), and 18082(d) of this title and section 36B(e) of title 26 that the in- dividual be a citizen or national of the United States or an alien lawfully present in the United States; (2) in the case of an individual claiming a premium tax credit or reduced cost-sharing under section 36B of title 26 or section 18071 of this title— (A) whether the individual meets the in- come and coverage requirements of such sec- tions; and (B) the amount of the tax credit or reduced cost-sharing; (3) whether an individual’s coverage under an employer-sponsored health benefits plan is treated as unaffordable under sections 36B(c)(2)(C) and 5000A(e)(2) of title 26; 1 and (4) whether to grant a certification under section 18031(d)(4)(H) of this title attesting that, for purposes of the individual responsi- bility requireme

Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 18081

Stored review status: historical_2024_not_currentness_verified. The source passage cites 42 U.S.C. § 18081. This identifies an authority to review, not proof of applicability.

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

42 U.S.C. § 401 — Trust Funds

**(a) Federal Old-Age and Survivors Insurance Trust Fund** There is hereby created on the books of the Treasury of the United States a trust fund to be known as the “Federal Old-Age and Survivors Insurance Trust Fund”. The Federal Old-Age and Survivors Insurance Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Old-Age Reserve Account and the amount standing to the credit of the Old-Age Reserve Account on the books of the Treasury on January 1, 1940, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Federal Old-Age and Survivors Insurance Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Federal Old-Age and Survivors Insurance Trust Fund as hereinafter provided. There is hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1941, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of— (1) the taxes (including interest, penalties, and additions to the taxes) received under subchapter A of chapter 9 of the Internal Revenue Code of 1939 (and covered into the Treasury) which are deposited into the Treasury by collectors of internal revenue before January 1, 1951; and (2) the taxes certified each month by the Commissioner of Internal Revenue as taxes received under subchapter A of chapter 9 of such Code which are deposited into the Treasury by collectors of internal revenue after December 31, 1950, and before January 1, 1953, with respect to assessments of such taxes made before January 1, 1951; and (3) the taxes imposed by

Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 401

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

42 U.S.C. § 401 — Trust Funds

Page 1800 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 401 § 401. Trust Funds (a) Federal Old-Age and Survivors Insurance Trust Fund There is hereby created on the books of the Treasury of the United States a trust fund to be known as the ‘‘Federal Old-Age and Survivors Insurance Trust Fund’’. The Federal Old-Age and Survivors Insurance Trust Fund shall con- sist of the securities held by the Secretary of the Treasury for the Old-Age Reserve Account and the amount standing to the credit of the Old-Age Reserve Account on the books of the Treasury on January 1, 1940, which securities and amount the Secretary of the Treasury is au- thorized and directed to transfer to the Federal Old-Age and Survivors Insurance Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or de- posited in, the Federal Old-Age and Survivors Insurance Trust Fund as hereinafter provided. There is hereby appropriated to the Federal Old- Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1941, and for each fis- cal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of— (1) the taxes (including interest, penalties, and additions to the taxes) received under sub- chapter A of chapter 9 of the Internal Revenue Code of 1939 (and covered into the Treasury) which are deposited into the Treasury by col- lectors of internal revenue before January 1, 1951; and (2) the taxes certified each month by the Commissioner of Internal Revenue as taxes re- ceived under subchapter A of chapter 9 of such Code which are deposited into the Treasury by collectors of internal revenue after December 31, 1950, and before Ja

Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 401

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

26 U.S.C. § 36C — Renumbered § 23]

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