“(1) In general.—Except as provided in this subsection, the provisions of this section [repealing section
1395i–1a of Title
42, The Public Health and Welfare, enacting provisions set out as notes under section
6050F of this title and section
1395t of Title
42, and repealing provisions set out as a note under section
1395i–1a of Title
42] shall take effect January 1, 1990.
“(2) Repeal of supplemental medicare premium.—The repeal of section 111 of MCCA [Pub. L. 100–360, which enacted this section, amended section
6050F of this title, and enacted provisions set out as notes below] shall apply to taxable years beginning after December 31, 1988.”
Section 111(e) ofPub. L. 100–360, which provided that the enactment of this section and the amendment of section
6050F of this title applied to taxable years beginning after December 31, 1988, 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 section
6654 of this title, was repealed by Pub. L. 101–234, title I, § 102(a),Dec. 13, 1989, 103 Stat. 1980.
Announcement of Supplemental Premium Rate
Section 111(d) ofPub. L. 100–360, 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required to make an announcement of the actual supplemental premium rate under this section for such taxable years, was repealed by Pub. L. 101–234, title I, § 102(a),Dec. 13, 1989, 103 Stat. 1980.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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