Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7527&num=0&edition=prelim
Timestamp: 2020-01-18 08:48:02
Document Index: 42781792

Matched Legal Cases: ['§ 7527', '§202', '§1899', '§111', '§241', '§512', '§407', '§506', '§407', '§407', '§241', '§241', '§111', '§1899', '§1899', '§112', '§118', '§1899', '§1899', '§1899']

[USC02] 26 USC 7527: Advance payment of credit for health insurance costs of eligible individuals
<< Previous TITLE 26 / Subtitle F / CHAPTER 77 / § 7527 Next >>
26 USC 7527: Advance payment of credit for health insurance costs of eligible individuals Text contains those laws in effect on January 17, 2020
For purposes of this section, the term "qualified health insurance costs eligibility certificate" means any written statement that an individual is an eligible individual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and-
In the case of any statement described in paragraph (1), such statement shall not be treated as a qualified health insurance costs credit eligibility certificate unless such statement includes-
The program established under subsection (a) shall provide that the Secretary shall make 1 or more retroactive payments on behalf of a certified individual in an aggregate amount equal to 72.5 percent of the premiums for coverage of the taxpayer and qualifying family members under qualified health insurance for eligible coverage months (as defined in section 35(b)) occurring-
(Added Pub. L. 107–210, div. A, title II, §202(a), Aug. 6, 2002, 116 Stat. 960 ; amended Pub. L. 111–5, div. B, title I, §§1899A(a)(2), 1899B(a), 1899H(a), Feb. 17, 2009, 123 Stat. 424 , 430; Pub. L. 111–344, title I, §§111(b), 112(a), 118(a), Dec. 29, 2010, 124 Stat. 3615 , 3616; Pub. L. 112–40, title II, §241(b)(2), Oct. 21, 2011, 125 Stat. 418 ; Pub. L. 113–128, title V, §512(r), July 22, 2014, 128 Stat. 1712 ; Pub. L. 114–27, title IV, §407(c), June 29, 2015, 129 Stat. 382 .)
Section 173(f) of the Workforce Investment Act of 1998, referred to in subsec. (e)(2), was classified to former section 2918(f) of Title 29, Labor, prior to repeal by Pub. L. 113–128, title V, §§506, 511(a), July 22, 2014, 128 Stat. 1703 , 1705, effective July 1, 2015.
2015-Subsec. (a). Pub. L. 114–27, §407(c)(1), substituted "the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015" for "August 1, 2003".
Subsec. (e)(1). Pub. L. 114–27, §407(c)(2), substituted "occurring-" for "occurring prior to the first month for which an advance payment is made on behalf of such individual under subsection (a)." and added subpars. (A) and (B).
2014-Subsec. (e)(2). Pub. L. 113–128 inserted "(as in effect on the day before the date of enactment of the Workforce Innovation and Opportunity Act)" after "of 1998".
2011-Subsec. (b). Pub. L. 112–40, §241(b)(2)(A), substituted "72.5 percent" for "65 percent (80 percent in the case of eligible coverage months beginning before February 13, 2011)".
Subsec. (e). Pub. L. 112–40, §241(b)(2)(D), struck out introductory provisions which read as follows: "In the case of eligible coverage months beginning before February 13, 2011-".
2010-Subsec. (b). Pub. L. 111–344, §111(b), substituted "February 13, 2011" for "January 1, 2011".
2009-Subsec. (b). Pub. L. 111–5, §1899A(a)(2), inserted "(80 percent in the case of eligible coverage months beginning before January 1, 2011)" after "65 percent".
Subsec. (d). Pub. L. 111–5, §1899H(a), amended subsec. (d) generally. Prior to amendment, text read as follows: "For purposes of this section, the term 'qualified health insurance costs credit eligibility certificate' means any written statement that an individual is an eligible individual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and-
Pub. L. 111–344, title I, §112(b), Dec. 29, 2010, 124 Stat. 3615 , provided that: "The amendment made by this section [amending this section] shall apply to coverage months beginning after December 31, 2010."
Pub. L. 111–344, title I, §118(b), Dec. 29, 2010, 124 Stat. 3616 , provided that: "The amendment made by this section [amending this section] shall apply to certificates issued after December 31, 2010."
Pub. L. 111–5, div. B, title I, §1899B(b), Feb. 17, 2009, 123 Stat. 424 , provided that: "The amendments made by this section [amending this section] shall apply to coverage months beginning after December 31, 2008."
Pub. L. 111–5, div. B, title I, §1899H(b), Feb. 17, 2009, 123 Stat. 431 , provided that: "The amendment made by this section [amending this section] shall apply to certificates issued after the date that is 6 months after the date of the enactment of this Act [Feb. 17, 2009]."
Pub. L. 111–5, div. B, title I, §1899B(c), Feb. 17, 2009, 123 Stat. 424 , provided that: "The Secretary of the Treasury shall not be required to make any payments under section 7527(e) of the Internal Revenue Code of 1986, as added by this section, until after the date that is 6 months after the date of the enactment of this Act [Feb. 17, 2009]."