26 U.S.C. § 59B | Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980]

Pub. L. 100–360, title I, § 111(a)July 1, 1988102 Stat. 690Section, added , , , provided for imposition of a supplemental medicare premium.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 101–234, title I, § 102(d)Dec. 13, 1989103 Stat. 1981

“(1)

In general .—

section 1395i–1a of Title 42 section 6050F of this title section 1395t of Title 42 section 1395i–1a of Title 42January 1, 1990Except as provided in this subsection, the provisions of this section [repealing , The Public Health and Welfare, enacting provisions set out as notes under and , and repealing provisions set out as a note under ] shall take effect .

“(2)

Repeal of supplemental medicare premium .—

Pub. L. 100–360 section 6050F of this titleDecember 31, 1988The repeal of section 111 of MCCA [, which enacted this section, amended , and enacted provisions set out as notes below] shall apply to taxable years beginning after .”

, , , provided that:

Effective Date

Pub. L. 100–360, title I, § 111(e)July 1, 1988102 Stat. 698 section 6050F of this titleDecember 31, 1988section 6654 of this title Pub. L. 101–234, title I, § 102(a)Dec. 13, 1989103 Stat. 1980, , , which provided that the enactment of this section and the amendment of applied to taxable years beginning after , and that in case of a taxable year beginning in 1989, the premium imposed by this section should not be treated as a tax for purposes of applying , was repealed by , , .

Announcement of Supplemental Premium Rate

Pub. L. 100–360, title I, § 111(d)July 1, 1988102 Stat. 697 Pub. L. 101–234, title I, § 102(a)Dec. 13, 1989103 Stat. 1980, , , which provided that in the case of calendar year 1993 or any calendar year thereafter (1) not later than July 1 of such calendar year, the Secretary of the Treasury or his delegate was required to make an announcement of the estimated supplemental premium rate under this section for taxable years beginning in the following calendar year, and (2) not later than October 1 of such calendar year, the Secretary of the Treasury or his delegate was required to make an announcement of the actual supplemental premium rate under this section for such taxable years, was repealed by , , .