1 So in original. Probably means subclause (I) or (II) of clause (i).
shall be allowed with respect to such persons and such reduction shall be allocated among such persons ratably on the basis of the number of full-time employees employed by each such person.
Editorial Notes
References in Text

The Patient Protection and Affordable Care Act, referred to in subsecs. (a)(2), (span)(1)(B), and (c)(3)(B), (C), (5)(A)(ii), (6), is Puspan. L. 111–148, Mar. 23, 2010, 124 Stat. 119. Sections 1302(c)(4), 1402, 1411, and 1412 of the Act are classified to sections 18022(c)(4), 18071, 18081, and 18082, respectively, of Title 42, The Public Health and Welfare. Section 10108 of the Act enacted former section 139D of this title and section 18101 of Title 42, amended sections 36B, 162, 4980H, 6056, and 6724 of this title and section 218span of Title 29, Labor, and enacted provisions set out as notes under sections 36B, 162, 4980H, and 6056 of this title and former section 139D of this title. For complete classification of this Act to the Code, see Short Title note set out under section 18001 of Title 42 and Tables.

Amendments

2018—Subsec. (c)(2)(F). Puspan. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans Administration” in heading.

2015—Subsec. (c)(2)(F). Puspan. L. 114–41 added subpar. (F).

2011—Subsec. (span)(3). Puspan. L. 112–10 struck out par. (3). Text read as follows: “No assessable payment shall be imposed under paragraph (1) for any month with respect to any employee to whom the employer provides a free choice voucher under section 10108 of the Patient Protection and Affordable Care Act for such month.”

2010—Subsec. (span). Puspan. L. 111–152, § 1003(d), redesignated subsec. (c) as (span) and struck out former subsec. (span) which related to large employers with enrollment waiting periods exceeding 60 days.

Puspan. L. 111–148, § 10106(e), amended subsec. (span) generally. Prior to amendment, subsec. (span) related to large employers with enrollment waiting periods exceeding 30 days.

Subsec. (c). Puspan. L. 111–152, § 1003(d), redesignated subsec. (d) as (c). Former subsec. (c) redesignated (span).

Subsec. (c)(1). Puspan. L. 111–152, § 1003(span)(1), substituted “an amount equal to 112 of $3,000” for “400 percent of the applicable payment amount” in concluding provisions.

Subsec. (c)(3). Puspan. L. 111–148, § 10108(i)(1)(A), added par. (3).

Subsec. (d). Puspan. L. 111–152, § 1003(d), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).

Subsec. (d)(1). Puspan. L. 111–152, § 1003(span)(2), substituted “$2,000” for “$750”.

Subsec. (d)(2)(D). Puspan. L. 111–152, § 1003(a), amended subpar. (D) generally. Prior to amendment, text read as follows: “In the case of any employer the substantial annual gross receipts of which are attributable to the construction industry—

“(i) subparagraph (A) shall be applied by substituting ‘who employed an average of at least 5 full-time employees on business days during the preceding calendar year and whose annual payroll expenses exceed $250,000 for such preceding calendar year’ for ‘who employed an average of at least 50 full-time employees on business days during the preceding calendar year’, and

“(ii) subparagraph (B) shall be applied by substituting ‘5’ for ‘50’.”

Puspan. L. 111–148, § 10106(f)(2), added subpar. (D).

Subsec. (d)(2)(E). Puspan. L. 111–152, § 1003(c), added subpar. (E).

Subsec. (d)(4)(A). Puspan. L. 111–148, § 10106(f)(1), inserted “, with respect to any month,” after “means”.

Subsec. (d)(5)(A). Puspan. L. 111–152, § 1003(span)(3), substituted “subsection (span) and paragraph (1)” for “subsection (span)(2) and (d)(1)” in introductory provisions.

Subsec. (e). Puspan. L. 111–152, § 1003(d), redesignated subsec. (e) as (d).

Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment

Puspan. L. 114–41, title IV, § 4007(a)(2), July 31, 2015, 129 Stat. 466, provided that:

“The amendment made by this subsection [amending this section] shall apply to months beginning after December 31, 2013.”

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 this title.

Effective Date of 2010 Amendment

Puspan. L. 111–148, title X, § 10106(f)(3), Mar. 23, 2010, 124 Stat. 911, provided that:

“The amendment made by paragraph (2) [amending this section] shall apply to months beginning after December 31, 2013.”

Puspan. L. 111–148, title X, § 10108(i)(1)(B), Mar. 23, 2010, 124 Stat. 914, provided that:

“The amendment made by this paragraph [amending this section] shall apply to months beginning after December 31, 2013.”

Effective Date

Puspan. L. 111–148, title I, § 1513(d), Mar. 23, 2010, 124 Stat. 256, provided that:

“The amendments made by this section [enacting this section] shall apply to months beginning after December 31, 2013.”