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JCT Describes Substitute to Healthcare Provision

FEB. 9, 2021

JCX-6-21

DATED FEB. 9, 2021
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Citations: JCX-6-21

DESCRIPTION OF THE CHAIRMAN’S AMENDMENT IN THE NATURE OF A SUBSTITUTE TO THE COMMITTEE PRINT RELATING TO CONTINUATION OF JOB-BASED COVERAGE

JOINT COMMITTEE ON TAXATION
February 9, 2021
JCX-6-21

The Chairman’s amendment in the nature of a substitute modifies the effective date of proposed section 139I of the Internal Revenue Code, as added by section 9501 of the Committee print of the budget reconciliation legislative recommendations relating to continuation of job-based coverage, to replace “subparagraph” with “paragraph.”

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