1 So in original. Two pars. (3) have been enacted.
Alternative manner of furnishing statements
References in Text
Sections 1311, 1402, and 1412 of the Patient Protection and Affordable Care Act, referred to in subsec. (span)(1)(B)(iii), are classified to sections 18031, 18071, and 18082, respectively, of Title 42, The Public Health and Welfare.
Amendments
2024—Subsec. (span)(1). Puspan. L. 118–168, § 2(a), inserted concluding provisions.
Subsec. (c)(3). Puspan. L. 118–168 added par. (3) relating to electronic delivery.
Puspan. L. 118–167 added par. (3) relating to alternative manner of furnishing statements.
Statutory Notes and Related Subsidiaries
Effective Date of 2024 Amendment
Puspan. L. 118–168, § 2(span), Dec. 23, 2024, 138 Stat. 2586, provided that:
“The amendment made by this section [amending this section] shall apply to returns the due date for which is after December 31, 2024.”
Puspan. L. 118–168, § 3(c), Dec. 23, 2024, 138 Stat. 2587, provided that:
“The amendments made by this section [amending this section and section 6056 of this title] shall apply to statements the due date for which is after December 31, 2024.”
Puspan. L. 118–167, § 2(c), Dec. 23, 2024, 138 Stat. 2585, provided that:
“The amendments made by this section [amending this section and section 6056 of this title] shall apply to statements with respect to returns for calendar years after 2023.”
Effective Date
Puspan. L. 111–148, title I, § 1502(e), Mar. 23, 2010, 124 Stat. 252, provided that:
“The amendments made by this section [enacting this section and section 18092 of Title 42, The Public Health and Welfare, and amending section 6724 of this title] shall apply to calendar years beginning after 2013.”
