JCT Describes Substitute to Healthcare Provision
FEB. 9, 2021
JCX-6-21
DOCUMENT ATTRIBUTES
- Institutional AuthorsU.S. Joint Committee on Taxation
- Subject Area/Tax Topics
- Industry GroupsHealth careInsurance
- Jurisdictions
- Tax Analysts Document Number2021-5260
- Tax Analysts Electronic Citation2021 TNTF 27-30
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.”
DOCUMENT ATTRIBUTES
- Institutional AuthorsU.S. Joint Committee on Taxation
- Subject Area/Tax Topics
- Industry GroupsHealth careInsurance
- Jurisdictions
- Tax Analysts Document Number2021-5260
- Tax Analysts Electronic Citation2021 TNTF 27-30