Source: http://uscode.house.gov/view.xhtml?req=(title:26%20section:125%20edition:prelim)
Timestamp: 2017-09-21 10:39:39
Document Index: 797049589

Matched Legal Cases: ['§134', '§101', '§201', '§5', '§531', '§1', '§1', '§1151', '§1853', '§1011', '§4002', '§6051', '§203', '§7814', '§11801', '§301', '§1201', '§207', '§11', '§114', '§1515', '§9005', '§10902', '§1403', '§213']

[USC07] 26 USC 125: Cafeteria plans
26 USC 125: Cafeteria plans Text contains those laws in effect on September 18, 2017
The term "highly compensated individual" means an individual who is described in subparagraphs 1 (A), (B), (C), or (D) of paragraph (1).
(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins by substituting "calendar year 2012" for "calendar year 1992" in subparagraph (B) thereof.
(Added Pub. L. 95–600, title I, §134(a), Nov. 6, 1978, 92 Stat. 2783 ; amended Pub. L. 96–222, title I, §101(a)(6)(A), Apr. 1, 1980, 94 Stat. 196 ; Pub. L. 96–605, title II, §§201(b)(2), 226(a), Dec. 28, 1980, 94 Stat. 3527 , 3529; Pub. L. 96–613, §5(b)(2), Dec. 28, 1980, 94 Stat. 3581 ; Pub. L. 98–369, div. A, title V, §531(b)(1)–(4)(A), July 18, 1984, 98 Stat. 881 , 882; Pub. L. 98–611, §1(d)(3)(A), Oct. 31, 1984, 98 Stat. 3177 ; Pub. L. 98–612, §1(b)(3)(B), Oct. 31, 1984, 98 Stat. 3181 ; Pub. L. 99–514, title XI, §1151(d)(1), title XVIII, §1853(b)(1), Oct. 22, 1986, 100 Stat. 2504 , 2870; Pub. L. 100–647, title I, §§1011B(a)(11)–(13), 1018(t)(6), title IV, §4002(b)(2), title VI, §6051(b), Nov. 10, 1988, 102 Stat. 3484 , 3485, 3589, 3643, 3696; Pub. L. 101–140, title II, §203(a)(1), (3), (b)(2), Nov. 8, 1989, 103 Stat. 830 , 831; Pub. L. 101–239, title VII, §7814(b), Dec. 19, 1989, 103 Stat. 2413 ; Pub. L. 101–508, title XI, §11801(c)(3), Nov. 5, 1990, 104 Stat. 1388–523 ; Pub. L. 104–191, title III, §§301(d), 321(c)(1), Aug. 21, 1996, 110 Stat. 2051 , 2058; Pub. L. 108–173, title XII, §1201(i), Dec. 8, 2003, 117 Stat. 2479 ; Pub. L. 108–311, title II, §207(11), Oct. 4, 2004, 118 Stat. 1177 ; Pub. L. 110–172, §11(a)(12), Dec. 29, 2007, 121 Stat. 2485 ; Pub. L. 110–245, title I, §114(a), June 17, 2008, 122 Stat. 1636 ; Pub. L. 111–148, title I, §1515(a), (b), title IX, §§9005(a), 9022(a), title X, §10902(a), Mar. 23, 2010, 124 Stat. 258 , 854, 874, 1016; Pub. L. 111–152, title I, §1403(b), Mar. 30, 2010, 124 Stat. 1063 ; Pub. L. 113–295, div. A, title II, §§213(b), 220(f), (g), Dec. 19, 2014, 128 Stat. 4033 , 4036.)