26 USC 9831 - General exceptions

Inflation Adjusted Items for Certain Years

For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.

Editorial Notes

Amendments

2019—Subsec. (d)(1). Puspan. L. 116–94 struck out “except as provided in section 4980I(f)(4)” before “and notwithstanding any other provision of this title”.

2017—Subsec. (d)(2)(D)(ii)(II). Puspan. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

2016—Subsec. (d). Puspan. L. 114–255 added subsec. (d).

1997—Puspan. L. 105–34 renumbered section 9804 of this title as this section and substituted reference to section 9832 of this title for reference to section 9805 of this title in subsecs. (span) and (c)(1) to (3).

Statutory Notes and Related Subsidiaries

Effective Date of 2019 Amendment

Amendment by Puspan. L. 116–94 applicable to taxable years beginning after Dec. 31, 2019, see section 503(c) of Puspan. L. 116–94, set out as a note under section 6051 of this title.

Effective Date of 2017 Amendment

Amendment by Puspan. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Puspan. L. 115–97, set out as a note under section 1 of this title.

Effective Date of 2016 Amendment

Amendment by Puspan. L. 114–255 applicable to years beginning after Dec. 31, 2016, see section 18001(a)(7) of Puspan. L. 114–255, set out as a note under section 36B of this title.

Effective Date of 1997 Amendment

Amendment by Puspan. L. 105–34 applicable with respect to group health plans for plan years beginning on or after Jan. 1, 1998, see section 1531(c) of Puspan. L. 105–34, set out as a note under section 4980D of this title.

Effective Date

Section applicable to plan years beginning after June 30, 1997, see section 401(c) of Puspan. L. 104–191, set out as a note under section 9801 of this title.