Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section106&num=0&edition=prelim
Timestamp: 2019-05-24 05:34:25
Document Index: 685075644

Matched Legal Cases: ['§ 106', '§10001', '§1114', '§1018', '§3011', '§7862', '§301', '§1', '§202', '§1201', '§302', '§9003', '§221', '§18001', '§9003', '§302', '§7862', '§7863', '§7861', '§10001']

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26 USC 106: Contributions by employer to accident and health plans Text contains those laws in effect on May 23, 2019
(Aug. 16, 1954, ch. 736, 68A Stat. 32 ; Pub. L. 99–272, title X, §10001(b), Apr. 7, 1986, 100 Stat. 223 ; Pub. L. 99–514, title XI, §§1114(b)(1), 1151(j)(2), Oct. 22, 1986, 100 Stat. 2450 , 2508; Pub. L. 100–647, title I, §1018(t)(7)(A), title III, §3011(b)(1), Nov. 10, 1988, 102 Stat. 3589 , 3624; Pub. L. 101–239, title VII, §7862(c)(1)(A), Dec. 19, 1989, 103 Stat. 2432 ; Pub. L. 104–191, title III, §§301(c)(1), 321(c)(2), Aug. 21, 1996, 110 Stat. 2048 , 2058; Pub. L. 106–554, §1(a)(7) [title II, §202(a)(2), (b)(2)(A), (6), (10)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-628, 2763A-629; Pub. L. 108–173, title XII, §1201(d)(1), Dec. 8, 2003, 117 Stat. 2476 ; Pub. L. 109–432, div. A, title III, §302(a), Dec. 20, 2006, 120 Stat. 2948 ; Pub. L. 111–148, title IX, §9003(c), Mar. 23, 2010, 124 Stat. 854 ; Pub. L. 113–295, div. A, title II, §221(a)(17), Dec. 19, 2014, 128 Stat. 4039 ; Pub. L. 114–255, div. C, title XVIII, §18001(a)(2), Dec. 13, 2016, 130 Stat. 1341 .)
COBRA, referred to in the heading for subsec. (b)(5), probably means the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, Apr. 7, 1986, 100 Stat. 82 , as amended. For complete classification of this Act to the Code, see Tables.
Pub. L. 111–148, title IX, §9003(d)(2), Mar. 23, 2010, 124 Stat. 854 , provided that: "The amendment made by subsection (c) [amending this section] shall apply to expenses incurred with respect to taxable years beginning after December 31, 2010."
Pub. L. 109–432, div. A, title III, §302(c)(1), Dec. 20, 2006, 120 Stat. 2949 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to distributions on or after the date of the enactment of this Act [Dec. 20, 2006]."
Pub. L. 101–239, title VII, §7862(c)(1)(C), Dec. 19, 1989, 103 Stat. 2432 , provided that: "The amendments made by this paragraph [amending this section and section 1161 of Title 29, Labor] shall apply to years beginning after December 31, 1986."
Pub. L. 101–239, title VII, §7863, Dec. 19, 1989, 103 Stat. 2434 , provided that: "Except as otherwise provided in this subpart any amendment made by this subpart [subpart A (§§7861–7863) of part V of title VII of Pub. L. 101–239, amending this section and sections 162, 411, 417, and 4980B of this title and sections 1052 to 1055, 1161, 1162, 1167, 1398, and 1461 of Title 29, Labor, enacting provisions set out as notes under this section and sections 162, 417, 1167, 4980, and 4980B of this title, and amending provisions set out as notes under sections 401 and 411 of this title and sections 1001 and 1054 of Title 29], shall take effect as if included in the provision of the Reform Act [Pub. L. 99–514] to which such amendment relates."
Pub. L. 99–272, title X, §10001(e), Apr. 7, 1986, 100 Stat. 227 , provided that: