26 U.S.C. 36B: Refundable credit for coverage under a qualified health plan

2022

• Pub. L. 117–169, §12001(a), substituted "2021 through 2025" for "2021 and 2022" in heading and "after December 31, 2020, and before January 1, 2026" for "in 2021 or 2022" in introductory provisions. Law text · (b)
• Pub. L. 117–169, §12001(b), substituted "2021 through 2025" for "2021 and 2022" in heading and "after December 31, 2020, and before January 1, 2026" for "in 2021 or 2022" in text. Law text · (c)

2021

• Pub. L. 117–2, §9661(a), added cl. (iii). Law text · (b)
• Pub. L. 117–2, §9661(b), added subpar. (E). Law text · (c)
• Pub. L. 117–2, §9662(a), added cl. (iii). Law text · (f)
• Pub. L. 117–2, §9663(a), added subsec. (g) and redesignated former subsec. (g) as (h). Law text · (g), (h)

2017

• Pub. L. 115–97 substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)". Law text · (f)

2016

• Pub. L. 114–255 added par. (4). Law text · (c)

2011

• Pub. L. 112–10 struck out subpar. (D). Prior to amendment, text read as follows: "The term 'coverage month' shall not include any month in which such individual has a free choice voucher provided under section 10108 of the Patient Protection and Affordable Care Act." (Department of Defense and Full-Year Continuing Appropriations Act, 2011) Law text · (c)
• Pub. L. 112–56 added cl. (iii). Law text · (d)
• Pub. L. 112–9 amended cl. (i) generally. Prior to amendment, cl. (i) consisted of text and a table limiting increase in amount recovered on reconciliation of health insurance tax credit and advance of that credit for households with income below 500 percent of Federal poverty … Law text · (f)

2010

• Pub. L. 111–152, §1001(a)(1)(A), substituted "for any taxable year shall be the percentage such that the applicable percentage for any taxpayer whose household income is within an income tier specified in the following table shall increase, on a sliding scale in a linear manne… (Health Care and Education Reconciliation Act of 2010) Law text · (b)
• Pub. L. 111–152, §1001(a)(1)(B), added cl. (ii) and struck out former cl. (ii). Text read as follows: "If a taxpayer's household income for the taxable year equals or exceeds 100 percent, but not more than 133 percent, of the poverty line for a family of the size involved, th… (Health Care and Education Reconciliation Act of 2010) Law text · (b)
• Pub. L. 111–148, §10105(a), substituted "equals or exceeds" for "is in excess of". (Patient Protection and Affordable Care Act) Law text · (b)
• Pub. L. 111–152, §1001(a)(1)(B), struck out cl. (iii). Text read as follows: "In the case of taxable years beginning in any calendar year after 2014, the Secretary shall adjust the initial and final applicable percentages under clause (i), and the 2 percent under clause (ii)… (Health Care and Education Reconciliation Act of 2010) Law text · (b)
• Pub. L. 111–148, §10105(b), inserted "equals or" before "exceeds". (Patient Protection and Affordable Care Act) Law text · (c)
• Pub. L. 111–152, §1001(a)(2)(A), substituted "9.5 percent" for "9.8 percent". (Health Care and Education Reconciliation Act of 2010) Law text · (c)
• Pub. L. 111–152, §1001(a)(2), substituted "9.5 percent" for "9.8 percent" and "(b)(3)(A)(ii)" for "(b)(3)(A)(iii)". (Health Care and Education Reconciliation Act of 2010) Law text · (c)
• Pub. L. 111–148, §10105(c), substituted "subsection (b)(3)(A)(iii)" for "subsection (b)(3)(A)(ii)". (Patient Protection and Affordable Care Act) Law text · (c)
• Pub. L. 111–148, §10108(h)(1), added subpar. (D). (Patient Protection and Affordable Care Act) Law text · (c)
• Pub. L. 111–152, §1004(a)(1)(A), substituted "modified adjusted gross" for "modified gross". (Health Care and Education Reconciliation Act of 2010) Law text · (d), (ii)
• Pub. L. 111–152, §1004(a)(2)(A), amended subpar. (B) generally. Prior to amendment, text read as follows: "The term 'modified gross income' means gross income— (Health Care and Education Reconciliation Act of 2010) Law text · (d)
• Pub. L. 111–309, §208(a), amended generally subpar. heading and cl. (i). Prior to amendment, text of cl. (i) read as follows: "In the case of an applicable taxpayer whose household income is less than 400 percent of the poverty line for the size of the family involved for the tax… (Medicare and Medicaid Extenders Act of 2010) Law text · (f)
• Pub. L. 111–309, §208(b), inserted "in the table contained" after "each of the dollar amounts" in introductory provisions. (Medicare and Medicaid Extenders Act of 2010) Law text · (f)
• Pub. L. 111–152, §1004(c), added par. (3). (Health Care and Education Reconciliation Act of 2010) Law text · (f)