qualified employee health insurance costs

(2) Qualified employee health insurance costs (A) In general The term “qualified employee health insurance costs” means any amount paid or incurred by an employer for health insurance to the extent such amount is attributable to coverage provided to any employee while such employee is a qualified employee. (B) Exception for amounts paid under salary reduction arrangements No amount paid or incurred for health insurance pursuant to a salary reduction arrangement shall be taken into account under subparagraph (A).


26 USC § 45A(b)(2)

Scoping language

For purposes of this section
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