Editorial Notes
Amendments
2011—Subsec. (a)(3). Puspan. L. 112–10 struck out “and the employer does not offer a free choice voucher” after “Exchange”.
2010—Subsec. (a)(3). Puspan. L. 111–148, § 10108(i)(2), inserted “and the employer does not offer a free choice voucher” after “Exchange” and substituted “may lose” for “will lose”.
Statutory Notes and Related Subsidiaries
Effective Date of 2011 Amendment
Amendment by Puspan. L. 112–10 effective as if included in the provisions of, and the amendments made by, the provisions of Puspan. L. 111–148 to which it relates, see section 1858(d) of Puspan. L. 112–10, set out as a note under section 36B of Title 26, Internal Revenue Code.